The Duluth rip-saw. [volume] (Duluth, Minn.) 1917-19??, 1917-04-07
UNEQUAL TAXATION

The present city administration
has been assessing "unplatted"
property at 33 1-3 per cent of it's
full and true value and ''platted"
property at 40 per cent Of its full
and true value.
This policy is costing the city Of
Duluth $4,000 a year. There are
those who believe that this dis
elimination can be stopped and
that back taxes for the difference
can be collected. This system has
been in effect three yers. Back
taxes for that period would be
$4,000, just what Duluth will
lose in saloon licenses for the en-
suing year.
This sounds too good to be true,
but excellent authority declares
that it is not at all impossible.
-Four years ago, when the legis-
lature revised the tax laws, a
strong delegation Of men who
know how to look out for their
welfare went down to st. Paul
from Duluth to see that they Jared
not too badly. AS a result of
work done, the revised laws put
"unplatted" land in the same
classification as livestock, farm
crops, merchandise and certain
other kinds Of personal property.
''Platted" property was CLASH
fed as true realty but, under the
revision, was made assessable on
40 per cent of it's full and true
value, while ''unplatted" proper
ty was made assessable on 80 1-3
per cent of it's full and true value.
improvements on plated prop
erty were made assessable in the
same proportion, thereby penaliz-
ing a man for using his real estate
holdings and favoring the specu-
lator, the nonresident or the man
not enterprising enough to make
improvements.
The Minnesota Tax Commission
consistently has considered "plat-
ted' property anything that has
been divided into blocks and lots
of standard and customary size
and "unplatted" if in acreage
lots.
| Last year, test case was made
in Minneapolis and, in a decision
handed down in December, 1916,
chief justice Brown took the posi-
ton that unplatted real estate was
that used for rural and agricul-
tural purposes and that any and
all land within the corporate
limits of a municipality was plat
ted land, no matter how large or
how small the subdivision.
Special county attorney Adams
has taken the same position as
chief justice Brown, in his deci-
sion, but the Minnesota Tax Com
mission stands out, claiming that
the use rather than the naked
classification Of "platted' and
'Eunplatted" lands determines the
basis on which real estate should
be assessed. Commissioner Arm
son, however, admits that the
present system is wrong and un-
just but that the only relief is
legislation.
The Duluth Taxpayers League
has given this subject much time
and study. A recent communica-
ton from attorney general Smith
states that if the right exists to
have property re-assessed as hav-
ing been undervalued by reason
Of the fact that it was placed in
the 80 1-3 per cent instead of the
40 per cent class, the authority
Therefor is found in Sec. 3248, G..
S., 1913.
The present authorities in Du-
luth and st. Louis county certain
ly will adhere to the two classifi-
cations, as will the Minnesota Tax
Commission, but if the matter
were taken into the courts, it is
not impossible that illegal discrim-
nation could be established and
back taxes collected, as previously
mentioned.
| Aside from that, there are
cases in Duluth where similar
properties, such as coal docks and
manufacturing sites, have been
lplaced in different classifications.
The attorney generals communi-
cation would indicate that addi-
tional taxes can be collected on all
such properties that have been
assessed on the 80 1-3 per cent
basis.
Last wear. the Boston coal dock.