The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1916-05-04
ASSESSORS MEETING.

The meeting OF the assessors was
held last Saturday at the court house.
Every assessor in the county was pres
ent. Jos. Connell presided. There
was full discussion Of various subjects
pertaining to the assessment of pro-
perty. Mr.. Connell's address to the
assessors was as follows:
"The work of making the local as
sessment is undoubtedly the most i'm
portant in the entire process of taxa
ton. 1t makes no difference how care
fully the state tax is apportoned
among the various counties of the
state, or how equitably the combined
state and county tax is divided among
the taxing districts OF each county if
the third and most important step OF
apportoning the total tax burden
among the taxpayers OF the state by an
equitable assessment is not properly
taken the entire proceeding will be "a
failure.
"The fact that S43, 800 ,639.43 had to
be raised on the general property OF
the state this past year, aud that the
proper proportion of this large sum
chargeable to each taxpayer was de-
termined by the sseeSsor'S valuations,
demonstrates the Importance of max
ing the assessment as uniform and
equitable as possible.
GAN assessors are strongly urged to
make ample preparation for this work.
In the first place you should fully ap'
preciate the importance of the under
taking, and then do everything possible
to make your assessment equitable and
fair between different taxpayers. In
the second place, you should fully de-
termine to accept the standard OF
value as laid down in the statutes and
follow the law to the letter. The as
SCISSOR who deliberately starts out to
assess property at more or less than
its ordinary selling value not only vio-
lates the law and his oath of Office ano
invites the penalties prescribed, but he
deliberately opens the door for mis-
takes and inequalities to creep into his
work. No assessor can make as equit-
able an assessment on percentage
basis as on "A full value basis. 1t is
about as ridiculous to attempt tc
measure value with anything less than
a one-hundred percent measure as /,
would be To attempt to measure a bir
of oats with measure partly full.
you are especially urged to do
everything possible to make your as
sessments fair and equitable. Gather
all evidence possible to help you de-
termine the ordinary selling value Of
each piece of property. Give due
| weight TO location, quality of land, cost
of Improvements, and all other things
which a prospective buyer would con
slider. When you are through with
your assessment review each value as
compared with others and see if it il
ust as you would have it.
81 suggest that three Ll.1gs be kept
constantly in mind this year. First, tC
observe your official oath; second tC
eliminate the wide discrepancy in the
ratio of assessed to true value in the
assessment districts within your
county; and third, to avoid discrimina-
tions in the assessment of individual
pieces of property within each dis
trict. For example, some districts
were assessed in 1915 practically 1907,
while others were at S4&. Assessments
made on a percentage basis or on a
mere guess is not the rule as laid down
in Sec. l052-l055 which states that real
and personal property shall be valued
by the assessor from actual view at full
cash value or 100%.
'By all means guard against the two
main evils in assessment work that is,
omission of property and under or over
valuation. Use as your standard of
value the ordinary selling value and
do your best TO make your assessment
equitable between taxpayers.