Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-05-16
CUTTING ASSESSMENTS
0NE-HALF IS PROTESTED
c. B. Garnctt. i'm Letter to Grayson
County Board OF Review, Holds
Proposal tntenable.
ASKS RESEMBLING OF ORDER
Declares Community Failing to As
sess Property According to Fair
Market Value Fails to Bear It's
Part of Common Burden.

Grayson COunty's defense of the pro-
posal of it's board of review to cut
III half the real estate assessments
returned by the commissioners Of the
revenue is held 10 he untcnable by
christopher -. Garnctt. executive as
siStant to the State Tax Board in n
letter addressed by him yesterday to
j. q. Davis, chairman of that county's
local board of review.
On April 10 the board entered an
order directing the commissioners TO
make n 30 per cent reduction in their
iahd assessments on the ground that
the valuations returned by them were
IN excess OF the valuation placed on
similar lands by the commissioners i'm
adjoining counties. The commission
ers had made assessments on the basis
OF 3" 3 per cent Of the actual value
OF the lands. and the order of the
! local board of review if carried ont
would have reduced the amount to
| 1873 per cent of actual value
On receiving notice OF the order, Mr.
Garnett promptly registered the state
TAX Boards protest against the pro
ceedinE contemplated, and asked that
! the order be rescinded II the local
| board Of review insisted on The reduc-
lion order. he served notice he wonld
ask the state Tax Board for authority
, TO bring proceedings against 1t in the
Circuit Court of Grarson
| was tne nrst clash between local
taxing authorities and the State Tax
Board as recreated by the last I,er;s-
iature, and attracted State wide atton-
non. As executive assistant of the Tax
hoard, Mr.. Garnett virtually served
notice that the central body intends
IN resist every attempt on tho part Of
the localities to vitiatc the serreca-
non system by preserving or agcravat-
ing existing inequalities in taxation
Inc Grayson Board of Review replied
IN al nboNtN u
Ia"1oining counties have made lower
assessment than It's own. asserting it's
intention to stand by Its reduction Or
der until the alleged inequalities we're
removed
MT. Garnett defines the duties Of the
au %,as boards or review. finding that the
chief function Of these bodies is to de-
ttermine whether property has been
over or underaSSesscd. and to correct
SUCH erroneous assessments. Section
lSa Of tho Constitution. Mr.. Garnctt
points out in his letter 10 Mr. Davis
requires that assessments of real cs-
tate and tangible personal property
shall he At their fair market value.
SAYS COMPARISONS WE'RE
LIMITED To ONE COUNTY
Further analysis of the C;rayson
County situation leads Mr.. C;aructt TO
the conclusion, inferentially Expressed
that the order of the Grayson Board
of Review directing the reduction of
the local assessment by one-half. was
not In accord with its oath of Office
which requires the board 10 see that
the lands are assessed at their market
value. The local board. he points out
also. arbitrarily limited its compa rsons
To Carroll County. Had the inquiry
hcen extended ia other adjacent coun-
ties and to counties in other sections
lof tho state he reminds tho hoard.
,much higher ratios OF assessment would
;haNe been found
while it Is true" Mr.. Garnett says
in his letter that the INEQUALITIES
which arise from these variations in
the assessed value of real estate are
m!nimized BY the partial segregation
plan. as result of which n tax of only
10 cents on the 500 Is collected for
state purposes from lands, and goes
back TO the communities for the sup
port Of public schools in the proportion
OF the number OF children Of school
age in these communities, this fact
| does not. by any means, excuse the
action on your part in avowedly and
confcsscdly reducing the assessment Of
lands from the assessment which is
only one-ihird of the real value
NO official OF This State ever has had
authority To lay down the propositio
that tho State would he satisfied with
the assessment of land at onc-third Of
its value. and am Informed by tho
Auditor Of Public Accounts that YOU
procured no such statement from him.
l ne state can only nc SattShcd when
all lands are assessed at their fair
market value. In accordance with the
express provisions of the Constitution
OF Virginia
ANY community which fails to as
sess its property according to it's fair
markc, value, is ncglecting to bear its
part OF the common burden When
ever citizen or n community either
fails to report property for taxation,
which ought TO he taxed, or fails to
give n proper valuation to what Is re-
! ported. such citizen or community
may he compared TO the draft horse.
| which goes with slacl, ,ned trace,
while al! Of the load is transferred to
! the other members Of the team.
/ II sincerely trust that the oath of
! Office Of Your board and your indi-
/ Eidual conscience Will imp.l YOU to
, rcscind the action by which you have
: cndearorcd To reduce the assessment
! OF lands in your county. as n result OF
which they viii only be assessed al
ont-s sixth of their real value.
! i would thank YOU 10 lay this COM
/ 1nunica ton before your hoard and re-
/ port your action thereon as early az
| possible 10 the state Tax Board"