Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-07-17
GARRETT OUTLINES WORK
OF LOCAL TAX BOARDS
Important New Powers Delegated hy
Recent Session of General
Assembly.
SUBJECT To STATE REVIEW
Central Body Has Cnuuc>tioncti
hight Ia Contest Amy Assessment
Made by Local Board Which Is In
furious tn States ReycHuc.

Letters that are hcius sent out by
/ Executive Assistant Gnrnctt OF tn,
F, state Tax Eoard IL every local board
! ar review In the Commonwealth Iii
/ rect the attention OF these bodies TO
| the important new powers delegated ia
! them by the last General Assembly
| and urge them 20 address themselves
| vigorously to the duty OF euforcin..
! the revised IAN laws
Cpon the efficiency and tcarlessness
! OF the local boards Of review will de-
| pend, III large measure. tho success
! OF the new tax system. Already in
| Grayson County. the State Tax Board
| has found il necessary TO complain Of
sweeping order reducing the assess
! ment rate. entered by the local board
| of review An net passed by the last
General Assembly gives the State Tax
| Board the unquestioned right to con-
I test any assessment made by the To-
cal board which in the state boards
| opinion. is injurious to the states
| revenue Proper assessments in the
, first place Will spare the State Tax
| Board great deal Of work and con-
| tribute materially 10 the smooth en-
| forCemcnt Of the new statutes
OUTLINES DUTIES OF
Local BOARDS OF REVIEW
Mr.. Garnet,s letter to the local
| board Of review follows
The General Assembly OF 1916
| greatly Increased tho powers. rcspon-
sihlities and duties of tho local boards
! of review. These powers and duties
| have been enumerated in the statute
and may be found in the Virginia Tax
| Laws. lal6. pages I'D. and are con.
cerned with the following subjects.
| among others:
Il The reviewing Of the tax inter-
| roEatories returned by the commits
| sioners of the revenue
80. Causing the commissioners OF
| the revenue to enter upon the tax
roll any property. real or personal,
! which may have been omitted and
| should be taxed.
IS. The ascertainment OF the fair
market value OF the property and in
/ come of taxpayers. and reporting the
! same 10 the commissioners OF the
revenue for assessment
In n word, the purpose OF the en-
| largement Of the powers and duties of
the local boards of review is TO pro-
| cure upon the tax rolls all property
| subject to assessment and the ascer-
| tainment OF the fair market value
! thereof. In order that these enlarged
| powers and duties givan TO local
. boards OF reviews may be faithfully
! executed. the act now provides in Sec
,ion that while local boards of re-
| view shall sit not more than sixty
| is reassessed, and in all other years
not exceeding thirty days, the court
which appoints the board may. upon
application either OF the State Tan
Board OF the local boards of review
extend the time may be deemed rea-
sonable or necessary by the court.
Thus It is evident that the Genera
Assembly intended that the loca
boards OF review take sufficient time
10 perform the functions intrustcd tc
them By law, and IL is 10 be noted
that each member is entitled TO .
compensa ton of 81 per day for each
day he shall sit as member OF such
board
"a close study of the new acts viii
show thai the Legislature is in a large
measure depending upon the loca'
boards Of review In the various coun-
ties and cities TO procure uniformity
and equality of taxation. first, within
each respective taxing district. anG
second throughout the State. This
responsibility should not be lightly
horne. but should cause each menbe.
to enter upon his duties with a fxec
determination 10 carry out the laws
az the Common wealth. sincerely
trust that you will leave nothing un.
don. 10 accomplish the object set be.
fore YOU in the new statutes