The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-05-16
STATE TAX BOARD
ASKS GRAYSOB BOARD
TO RESCIHO ACTION
Reminds Local Body of the Oath of
once and of Requirements
of Constitution.
ASSESSMENTS SHOULD BF.
AT FAIR CASH VALUE
Local Board of Review Not within
Its Rights III Ordering Radical Re.
duction of Assessments without
Regard 10 Value OF Property.

fsAeAA{lAF Assistant l. Is tFaTnett,
of the tate Tax BOARD has addressed
a pointed communication to the chair
man of the local board OF review II
tirayson County. following a recent
announcement on the part If that
board that II had issued instructions
that assessments on real estate he re-
duced from SO ID L. IS "a per cent
Of their market value The reason
given for the action OF thc Grayson
County board vas that Carroll Coun-
~ assessments We're ,ower than those
~ GRAY son
Mr. Garrett writes IS follows.
TEXT of Mr.. f"arnett's Letter.
May Is, i9l6-
MIR J. q. Davis, Chairman,
Local BOARD Of Review.
Independence Virginia
Dear SIR;
Your letter Of April - has re-
NAMED unanswered because of the
fact that owing TO the absence of
one or another member OF the state
Tax Board, it has been impossible 10
have meeting ~ that body ! hone
to have a meeting within the next
few DAYS and will AT that time lay
your com municatinn before them.
As II is the function OF your hoard
and also Of this Office 10 see that the
laws IN regard to the collection and
assessment OF taxes are faithfully car
rted out there can be no occasion
for differences between as So long as
we both are endeavorinC 10 perform
the duty laid upon Us by the law.
except so far as we may differ as
to the Interpretation of what is the
law. In other words there should he
a spirit of cooperation between this
Office and other tax officers and boards
in the State.
Bearing this in mind, let us first in
quire AS 10 what is the function Of
the local board OF review in the mat
ter of collection and assessment Of
taxes on land Leaving out some of
the subordinate powers and duties
laid upon the local loard of review.
It's most important duty is defined un-
der an act approved March II, 1915,
in section Z as follows.
Sec Z. Each local board of re-
view of assessments shall have power.
and it shall be it's duty:
"t2l To direct the commissioner of
the revenue to correct any entries
found to he erroneous. either as to
over or under valuation, and to can
eel duplicate assessments.
"t3) To hear and determine the
eonlplai nts OF all taxpayers. member
or memhe of a board of supervisors.
board of supervisors, member or
members OF city or Gown council. or
any other governing board, or the
commonwealth attorney, who appear
and claim to be aggrieved bv unequal
or unjust valuation or assessment. and
direct such corrections on the assess
ment books with reference thereto as
may be determined'''
(Sl-2l Said hoard shall, upon its
own motion. and may upon the mo-
ton of the board of supervisors of
any county. or the council OF any
other governing board of any city or
town of any five citizens thereof. when
il deems an assessment erroneous,
change such assessment by raising or
lowering the same 49,"
Virginia Tax Law 1915. page 50
CHER Function nj Board.
Erom. these quotations. It is ap
parent that. the chef funHion of your
hoard is to determine whether prop
erty has been over assessed or Under