The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1918-07-02
AN INTERESTING
RULING IN MATTER
STATE TAXATION

into between the Tax Commission and
the Tax Assessors of the State in
making UP his assessment rolls. But
on the contrary, the matter Of valua-
ton is solely within his Judgment and
discretion, except in so far as 1t may
be reviewed by the County Commits
sioners, unless an abuse Of such dis
erection is affirmatively made to ap-
pear.
The opinion arose in response to
request from the Governor on a COM
plant filed with him by the Tax Com
mission. alleging the failure of the Tax
Assessor of Leon County to comply
with certain requests. agreements or
instructions by the Tax Commission.
The opinion is as follows:
Hon. Sidney j. Cats. Governor. Tai
lahassee, Fla
Dear Sir: am In receipt of your
letter of the 24th instant, enclosing
communication from Messrs. j. ".
Burke and r. ]. Patterson. Tax Com
fasteners. making complaint against
E. B. Eppes, Tax Assessor of Leon
County, and note that you desire my
opinion upon the question involved.
The communication Of the Tax
Commissioners is as follows:
we nave To-Day examined the dS .
sessment rolls that are being prepared
by Mr.. e. B. Eppes. Tax Assessor,
Leon County, and notwithstanding the
fact that we have requested hirH re-
peatedly to make his assessments in
conformity with the understanding and
agreement entered into between the
Tax Assessor, Boards of County Com
missioners of the State, and the Tax
Commission, we find that he is failing
to do SO. He has stated to us en-
phatically that he will not make any
changes of consequence upon his last
year assessment rolls-which assess
ment is entirely out OF proportion to
that of other counties in the state.
1.-The real estate valuations being
placed upon the best lands of Leon
County are less on an average than
twenty-five (25) per cent, possibly of
the real value, and are very much be-
low the value placed on lands of sim
liar character in other counties Of the
State. It is unfair to the taxpayers
in other counties to allow this value to
be placed on property In Leon County.
especially when we consider the fact
that very large proportion of tho
taxes paid in the other counties of the
State is expended on the institutions
Leon County.
1--WE ask that you take such steps
at the very earliest moment possible
to have this condition remedied. What
ever action is taken should be imme-
date as the roll for assessment is now
being made. and action should be TAX
en- before the work goes further and
the time for completing the work goes
shorter"
1.-THE law upon the subject, as It re-
lates to the duties of the Tax Assessor
is found in Section 6 of Article VIII of
the Constitution. and Chapter $685..
Laws Of Florida
Section Of Article VIII of the Con-
stitution provides that the powers, du-
ties and compensation shall be Pro-
vided by law.
Chapter 1896, above mentioned, pro-
vided In Section IL that the County
Assessor of Taxes, with the assistance
OF such assistant assessors as may be
nominated and appointed by the Coun-
ty Commissioners, shall between the
first day of January and the first day
of July in each year. ascertain by dill
gent inquiry the names of all taxable
persons in his county. and all Of theik
taxable personal and real property
of such year, and shall make out an
assessment roll of all such taxable
property.
Section IS Of said Chapter 1896 pro-
vides that All personal estate liable to
taxation. the value Of which shall not
have been specified under oath as
aforesaid. shall be estimated by the
County Assessor of Taxes, at it's true
cash value, according to his best judg-
ment and information, and his failure
by neglect or refusal to make such
estimate shall be a cause of suspension
by the Governor
Section 20 of said Chapter 559s pro-
vides that The County Assessor OF
Taxes Shall ascertain by personal In
spection, where not already sufficient
ly acquainted Herewith. the value OF
the lands and assess them at their full
value
ut appears from the above provis-
ions of law that the County Assessor
of Taxes IS to assess all property both
personal and real at it's full cash value.
as may be determined by him to the
best information he can obtain as to
personal property, and ascertain by
personal inspection where not already
sufficiently acquainted Herewith in
the case of lands.
Section % of said Chapter $685.
provides that the assessment roll shall
be complete on or before the first
Monday in July. in every year, 'on
which day such Assessors shall meet
with the Board of County Commission
ers at the Clerks office for hearing
and receiving testimony as
to the value of any property, real or |
as fixed by the County AS
SCISSOR of Taxes. of perfecting. review |
ing and equalizing the assessment
Section "a OF said Chapter 5596. !
that The Board of County |
Commissioners shall have full power |
to equalize the assessment of the real
estate or personal property in their |
respective counties. and for that pur-