Polk County news. [volume] (Benton, Tenn.) 191?-1983, 1919-09-25
TAX STATISTICIAN SAYS
"VALUES NOT FINAL -
Tax Assessor Must Make AS
sessments as Heretofore, but
Must not Underrate Values

| nat the WINNINGS VI tIiC 0SAeS
Board of Equalization may be fully
understood as to values that have
been placed on property over the
state, A. v. Louthan, chief tax stati-
stician, has issued a lengthy state
ment on the workings of that Office
and the plan for the 1920 assessment
is explained in full Mr.. Louthan's
statement in part is as follows:
"There appears to be a misunder-
standing in the r1inds Of some people
as to the method of putting the new
assessment laws into operat on. Ger
tain taxpayers appear to be laborino
under the impression that the work
which is now being done by the Chief
Tax Statistician and his corps of as
sistants are not Assessors, and in fact
have no authority under the law to
make an assessment. We are ascer-
! itaining the actual value Of the proper
ity throughout the State, in order that
we may discover and bring to light,
the unassessed and the grossly under
/ assessed property of tn State, that
the burden which the average taxpay-
er of the State would otherwise have
to bear, may be lightened. and that
the taxpayer who has been escapin"
his part of the burden, may be made
to deal honestly and justly with his
neighbcrs and with the State. In
order that the taxpayers throughout
the State may understand the exact
method to be employed in putting this
law into operation, am submitting
this statement to the public
at was realized by the trainers of
the law that a perfect assessment
could not be made in dav, "nd cqvld
not be made by one man or onal set
of men, but should represent the Joint
action of the local authorities and the
State Board. in order that the inequal-
tiles may be as completely as possi-
bile eradicated from Cu- system. We
are aware Of the fact that different
witnesses in different districts have
different ideas of value, and it will be
the duty of the local county Tax As
SCISSORS and the County Board of
fs sl Son reconcile those differ
ences and etThaisz sie assessments
between individuals and betweefi 81
districts within the county, using the
proof which we submit to them as a
guide. We also realize that. local
county Tax Assessors and County !
Board of Equalization will have differ
ent ideas of values in the different
counties, and that is the very reason
that the State Board of Equalization
was created, in order that the State
Beard may reconcile these different
views of values in the different coun-
ties and effect equalization as between
the various counties"
"Before an assessment of any class
of property in any county, district or
ward shall, as whole, be raised or
and otherwise changed on
basis, by the State Board
reasonable notice in writing, must be
given to the Chairman of the County
Court, or to the County Court Clerk,
of it's intention to change the assess
nent, whereupon, proof by affidavit or
deposition may be submitted by the
Count Court Clerk or Chairman, in
opposition to such change. In other
words, before the State Board can
make a change in the assessment, it
must give an opportunity to the
County through the County Judge or
County Court Clerk, and to the pro-
perty owner, to offer proof in addi-
tion to what is now being taken When
the proof is all in on both sides, the
State Board will then take either of
two ccurses,-that is certify the proof
pnd assessments back to. the County
Board of Equalization for reinvestiga-
lien, CT it may PASS on the proof itself
lust like the Supreme Counrt would
10 in a lawsuit. If more perfect
system can be devised for elualizing
and if the interest of
each taxpayer can he more safely
guarded. we would like for such sys-
,ern 10 be outlined TO u.s."
Before the adoption of the present
law, each County wa7 left to protect
tself against a Higher assessment
han prevailed in o'her Counties. If
,cu cop conceive ef judicial system.
Of various Chancery Courts
md various Circuit or District Courts, |
a Supreme Court to reconcile
.ornicting crinions rendered IN these
,arious subdivisions, you will have
judicial system which would compare
avorably with the system of tax as
which we had in Tennessee
,rior to the passage of Senate Bill No.
r."