Fulton County tribune. (Wauseon, Ohio) 1883-1925, 1916-08-11
TAX PAYERS
Relative To Increases by
Boards of Revision and To Com
plants, From The Tax Commission
ers of OhiO-COmplaints Must be
Filed by September Sixth.

For the purpose of removing mis-
understandings and for the informa-
ton of tax payers who feel aggriev-
ed over increases of valuations and
who desire to know how to conserve
their rights, the State Tax Commits
sion issues the following statement:
The State Tax Commission has en-
deavored to see to it that tax pay
ers should be advised of increases of
returns and to afford every opportun-
ity for redress of wrongful increases.
1t has gone further in this direction
this year than has ever before been
the case, under either the Warnes
Law in 1915 and 1914 or the preced-
ing period. This year notices of in
crease in returns of personal proper
ty have been given out by the local
tax authorities under orders from the
State Commission; whereas formerly
the practice was not to give any such
notice.
On May 26th, 1916, the State Tax
Commission issued a circular to
county boards of revision, this cir
cular having been approved by the
Attorney General. In substance the
III N0AeAA was do 1O11OWSs
At the June session valuations of
real estate should not be increased
or decreased, unless there has been
an appraisal this year. Boards of
revision are not required, under the
law, to give individual notice in cases
of increase of valuations of personal
property, the only notice required,
under the law, being the newspaper
publication of the completion of the
tax list by the county auditor when
the June session of the board is COM
pleted, and the issuance of pamphlets
by the county auditor as to changes
in the valuations of real estate.
On June 1st, 1916, another circular
of instruction was sent to boards of
revision in which was the following
"You are advised that wherever
practicable you should give to per-
sons or corporations whose returns
you propose to increase an opportun-
ity to be heard, although it is not
obligatory at this state of the admin
istration of the law, as remedy for
excessive or improper valuation by
the assessors or your board is provid-
ed by subsequent proceedings before
you as board of complaints and by
a final appeal to this Commission"
On June 18th the Commission is
sued still further instructions te
boards of revision, going into details
as to the duties and powers of the
board in regard to valuations, the
following being among the instruc-
tions:
"The board at its June session is
required to examine all returns turn.
ed over to it by the county auditor
and may increase or decrease the
value of any item in any such return
or add thereto any property which
has been omitted and fix the value
thereof. For this purpose the board
may call persons before ii and re
quire them to testify as to their owl
property or that of others"
"At it's June session no notice tt
property owners is required othel
than that which the auditor is requir
to give by publication under section
5000. The Commission suggests
however, that property owners be ad
vised by mail of any increase in value
so as to avoid dissatisfaction"
In addition to the formal and gen
eral instructions indicated above, thu
State Commission has invariably ad