Willmar tribune. [volume] (Willmar, Minn.) 1895-1931, 1916-03-01
ASSESSORS Meet
FOR INSTRUCTION
Continued from page ~

third of value, while city and village
or plated property is taxed on a basis
of AZ per cent of value, or 20 per cent
higher than farm property. 1t there
fore follows that if this rate Of levy
was exactly the same on unplatted and
plated property the actual tax on the
latter would be 20 per cent higher
than on the former because of the diff
ference in the basis Of assessment.
Separating the taxes levied in the
towns of Kandiyohi county in 1915
from the levy in the cities and will
ages of the county, it is found that
the total township levy was $201 $685..
66, the average rate being 22.1O mills.
while the levy in the cities and will
ages amounted to 500, 666.84, the aver
age rate in the latter being 44.51 mills.
Based on full value, the rate on I'M
plated land would be 1877 mills and
| on plated lands 1880 mills.
Mr. Armson said that the figures
quoted by him were presented for the
information of assessors and not for
| condemning tax rates in Kandiyohi
county. He said that as already ex-
planned the people who pay the tax
control the levy in the final analysis,
and it is their right and privilege to
determine, within the limits of law,
whether such levy should be high or
low.
In explaining in detail the classified
assessment law Mr.. Armson said that
prior to the passage Of the new law
property of the same general char
| acter and class was assessed at vary
| ing percentages of true and full value
| in different counties Of the state and
| some times in the same county. The
"full value" provision of the old law
could not be enforced without demon
| alizing the revenue system of the
state. AS a consequence, assessing
officials and equalizing boards were
| in effect compelled to violate their
| oaths of Office by assessing property
at a percentage of value instead Of
full value as required by law. The
| classified assessment law, however,
now makes it possible to assess prop
erty in strict compliance with law,
! thus enabling assessors and boards OF
review and equalization to discharge
their duties without inflicting injury
or injustice on any taxpayer or on any
taxing district of the state.
The assessors were impressed with
the fact that the new law must be
strictly observed in assessing prop
erty this year. 1t was pointed out
that an assessor who Intentionally as
sessed property on a different percen.
tage of full value than that provided
by law not only violated his oath OF
office but subjected himself to heavy
fine. Attention was also called to the
severe penalties that may be imposed
on a taxpayer who knowingly makes
false statement to an assessor
There is mo longer any justification
for a taxpayers failure to give the
assessor a full and fair return of all
his personal property, including mon
ey and credits. Every good either
will do this voluntarily, and the as
SCISSOR, if he does his duty, will require
every other citizen to do it.
II The assessors were also advised that
it was the purpose of the tax commits
sion to require every assessor in the
state to assess property in accordance
with law. If an assessor is to expec
:. obedience to the law on the part O
D a taxpayer he must himself obey thu
e. law. Failure to do so would prObabl!
+ result in a reassessment of the distric
: and prosecution of the offending as
SCISSOR. 1t was also stated that if /
p false statement made by a taxpaye
+ to an assessor was called to the at
! tention of the tax commission thu
matter would be placed in the hand
of the county attorney for prosecu
| ton.
E It was said in conclusion that thu
enforcement of the assessment law'
was primarily with the assessors o
- the county and they were urged tt
= see that all taxable property in thei
= respective districts was listed and as
sessed in compliance with law, TO-
only in this way could the burdens o
government be equitably apportionet
among those who should bear them.