The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1917-02-20

Senate: While statutory provisions
have existed since statehood, which
provided and still provide that proper
tY shall be listed and appl aised for
purposes of assessment and taxation
at its true, actual and full value, such
provisions of statute have remained a
dead letter and It has been the GUS
tom all the time snce North Dakota
has been in existence, either as a state
or territory, to assess and tax all
property at some ratio Of its true and
full value. This custom has become
so ingrained in the policy Of the civil
divisions of the stats that any change
at this time without statutory safe
guard would be hazardous and would
undoubtedly increase very material
ly the tax burden upon the people.
However, the legislature should
either take steps to provide neces-
sary safeguard for a full value as
sessment, or should establish the ra-
ito of assessed valuation, which ought
to prevail throughout the state, to the
full and true value. AS it is, taxing
officials are compelled to follow the
custom and assess at ratio OF the
full value.
If any attempt is made at the pres
ent time without statutory safeguard
thrown around the levies, the tax
burden upon the people will be great
ly increased For instance, the coun-
tY two mill school tax will be in
creased four times. This will be true
of all other fixed legislative levies. The
property is assessed at the present
time at one-fourth of it's actual value.
Were 1t to be increased as the law
provides to the full one hundred per
cent of its actual value and levies in
rate per cent remain the same, the
tax burden would Of course be in
creased just four times what 1t is
now and instead of raising what now
amounts to approximately sixteen mil
lions. the state and its subdivisions
would receive sixty-four millions.
Not only is this true, but it is re-
grettable fact that levying boards
throughout the state do not comply
ing at a budget estimate of their ex-
penditures. They should arrive at the
rate by dividing the assessed valuation
Of the civil division by the estimated
On the contrary from
year to year they continue to levy at
the same rate. What might happen
from an increase in the assessed valu-
alton without properly safeguarding
levies was shown in 1915. For twelve
years the average increase in the as
sessed valuation had been six million,
five hundred thousand but in the year
1915 the state board made a fiat raise
OF twenty per cent. increasing the as
sessed valuation approximately seventy
millions. The result was that the av-
erage increase in the tax burden
jumped from seven hundred thousand
to two millions, or an increase of ap-
one million, three hundred
thousand to the tax burden of the
people of the state, due to the increase
in valuation.
Public officials ought not to be
compelled to perjure themselves from
year to year in order to protect the
people of the state from an excessive
tax burden. The legislature should
either enact proper safeguard to al
low a one hundred per cent assess
ment, or should establish some ratio
Of assessment to the actual value.
This can be done by the Legislative
assembly because the old constitution
III provision of the state, requiring
that all property be assessed at its
FUN value In money has been repealed
by the people of the state in an e1-
actment which became effective in
1918. Section lie of the constitution |
was amended by striking out the
words according 10 its true value in
and substituting the words,
shall be uniform upon the same
classes OF property" so that no con-
stitutionaI provision exists today re-
uuiring q full value assessment but
only statutory provisions.
Very truly yours.
William LANCER,
Attorney General