Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1916-02-03
TAX ASSESSMENT
METHODS FIXED
At Session Of State and County
Officials.

Bismarck, Jan. 2S.-The special
committee appointed at the general
meeting of county auditors, the tax
commission, the county commission
ers, and members of the state board
of equalization and city assessors,
met at the Grand Pacific hotel, We'd
nesday evening.
The question of fixing percentage
of the actual value to be used for
assessing was first taken up. During
the discussion it appeared there was
a general feeling that property in
North Dakota was being assessed up
on 25 per cent. basis. The tax
commission had sent out such in
structions during previous year,
and were in favor of recommending
that percentage this year. There
seemed to be no doubt but that an
assessment of all property at 25 per
cent. would produce a total assess
ment which would produce the re-
quired state revenue.
Mr.. Packard moved that this COM
mittee recommend that 25 per cent.
of the full and actual value be used
in the assessment of all property,
with the exceptions of moneys and
credits. The motion carried, all
voting aye.
In the matter of assessment of
moneys and credits, Mr.. Packard said
it was his opinion that if reason
able assessment be on this class, a
large portion of it would be returned
for assessment.
1t was figured that the assessment
of moneys and credits at 5 per cent.
of it's actual value would render that
class of property liable to tax of
about $4.2O per thousand dollars of
actual value.
Mr.. Packard moved that this COM
mittee recommend the assessment of
moneys and credits be at the rate of
per cent. of the actual value.
Instructions to the assessors was
next taken up. Jorgenson stated
that it was not the wish of the state
board of equalization, or himself, to
complicate the instructing of the
assessors by getting out separate
set of instructions from that which
would be sent out by the tax commits
sion. He stated that while the law
seemed to give him some authority
along this line, and the legislature
had made it the duty of the state
board of equalization to propose a
new schedule, only the general mis-
understanding which seemed to have
arisen with regard to the new sched-
ule made it seem wise for the secre-
tary of the state board of equaliza-
tion to undertake such instructions
on the schedule. It was his opinion
that this committee should recon-
mend instructions which were agree
able to the members of the tax COM
mission and the state auditor, and
said that it was his opinion that the
members of the state board of equal
ization would be very glad if the tax
commission would have undertaken
the instructions covering the sched-
ule at the same time instructions
were sent out on the valuation. Mr..
Packard said that on behalf of the
tax commission he could state such
a procedure would be entirely satis-
factory to that body.
The grouping of classifications,
and the classifications were careful
ly gone over, and the merits of the
schedule were discussed both from a
legal and practical point of view.
Mr.. Packard expressed himself in
favor of list of classifications as
large as the new schedule, and pos
sibly further enlarge, If the county
assessor system were in use in this
state, under the present system it
was his opinion the best results
would be obtained by the use of the
schedule carrying the fewest pos
sible necessary classifcations.
Auditor Jorgenson moved that the
committee recommend that the tax
commission include in their instruc-
tions to the assessors, instructions
on the manner in which. property
shall be listed under each qualiaca-
tion on the new schedules. Further,
that classifications appearing as No.
So to No. 80, both inclusive. shall
contain no other property than that
which may be SO classified because of
it's peculiar association with that
business, and all other property own
ed and used in such business shall be
separately listed and assessed under
a proper classification; covering that
special property. For instance. the