The news scimitar. (Memphis, Tenn.) 1907-1926, 1919-04-04
ASSESSMENT
AND TAX LAWS
LEGAL PUZZLE
Officials Ask County Attorney
to Secure Copies and En-
tighten Them-MuSt Post
pone Fixing Tax Rate.

Fixing Of the county tax rate in the
96 counties Of Tennessee. which has al
ways been done by the county courts
at their sessions in July. will not be
possible this year because Of the pass
age Of the new assessment laws which
were suggested and advocated by Gov.
Roberts.
The governor insisted that assess
ments in Tennessee, in a large majority
o. the counties, have been far below
the actual value on land, and that mil
nohs OF dollars Of personality entirely
escapes taxation in the state. A num-
per OF bills, embodying his views, were
drawn BY the governor and after being
submitted to heads Of departments and
20 members of the legislature, were in
roduced and passed as administration
ollls. Most Of them have been passed.
topics OF only a part of these new
laws nave reached county officials in
Memphis, but those that they have
studied, indicate that an entire change
In assessment and taxation will be
made, and II the governors plans are
carried out state and county taxes can
not be collected this year until some
time after Sept, 1, when they have
heretofore become due and payable.
Under Senate bill No. n, the general
assessment bill, the state railroad COM
mission has become the general state
equalization board. 1t Is to appoint a
number OF stattstiCians and agents who
Will have compiled in each county the
record OF real estate sales for 1917 and
1918, which will be ompare with the
assessment figures Of those years, in
order that the state board may arrive
at an exact comparison between the
sale figures and the values fixed on
the property by the county tax asses
sorS.
Evidence may be required. and the
county tax assessors may be examined
as to values, and the state board, begin
ming on the second Monday in July,
must Their equalize the assessed values
in every county according to the actual
cash values shown by their investiga-
tions. Their report Is to be completed
Oct. i.
1t is Gov. Roberts plan to have the
state taNes-and, Of course, II the plan
Is followed out-the county and mu-
nicipal taxes all over the state reduced
progressively as the assessed valuations
are raised. This will work out in prac-
tice only so far as the voters in each
county insist upon a reduction In the
tax by their county courts and city au-
This year the county tax assessors
are not placing new values on real es-
tate, which Is done only every two
years, but are merely assessing Inn
~provements made since last year. 1t Ia
the impression Of those familiar with
assessment and taxation matters that
the new law will not In any way change
land values this year, those having been
fixed by the action of local and state
equalization boards a year ago, but
that the proposed increased assessment
can not go into effect until next e
However, the chairman Of the county
court, J. A. Heard. and W. r, Condor,
tax assessor, have asked the county at
give them an opinion on their duties
under them this year. There seems to
be some question as to the powers OF
the new state equalization board to re-
view'the assessments for any year than
this and that matter Jus be deter
mined.