The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1919-04-04
CHAIRMAN ENLOE EXPLAINS THE
PROVISIONS OF NEW ASSESS
MENT LAW.
PROBLEM FOR FISCAL OFFICERS
Will Not Know How to Estimate the
Revenues of the Various Depart.
ments Until After the State Board
Finishes Work.

PNiPSSSc Aot thS JSoi A"N"' @'A'S -
usually done at>the April term of the
county court, but the recent act pass
ed by the legislature, requiring the
state board of equalization to investi-
gate the assessment made for 1919
and re-equalize it before it becomes
effective, postpones the time for fixing
tax rates for the year 1919, until after
the 1st of October, 1919.
Chairman Enloe's attention having
been called to an article in The Column
bia Herald about this situation, he
was directed by the board to issue a
statement in regard to this matter.
He said:
Senate bill No. II, approved Janu-
airy "a, 1919, devolved upon the rail-
road commission the duties and pow
ers of a State Board of Equalization.
The latter part of section of said
act reads as follows:
"'And it is hereby ordered that the
State Board of Equalization shall re.
view and equalize all the assessments
made and fixed in 1918 for the year
1919, so that same may be equal and
uniform throughout the state, and
hereafter to review and equalize all
assessments as provided in this act
I'm accordance with this act the
State Board of Equalization has ar
ranged. or is arranging, to have a
transcript made from the records Of
each county, showing the sales value
and the assessed value of real estate
sold in 1917 and 1918, and recorded
in 1918. This will show, so far as
these records are concerned, what pei
centage Of. the real estate values was
assessed in each county for the yeal
1919.
To Equalize Counties.
"These transcripts when completed
and sworn to, are to be filed with the
State Board of Equalization as eyi
dence to be looked to and considered
by the assessing authorities in con
nection with all other evidence thai
may be gathered in each county to
aid them in arriving at the truth il
regard to the assessment of 1919 as
it now stands, and with view OF
equalizing all assessments in all the
counties of all classes and kinds Of
property.
Assistants to the chief statisticiar
will take proof in each county, exam
lining the county assessor and other
witnesses who will be summoned fol-
the purpose of establishing the assess
ed values of each class and kind Of
property for the year 1919 and the
actual cash value of such properties
1T is the purpose of the state tC
make an honest effort to establish the
assessment of property on basis OF
uniformity and equality, SO that. the
burden of taxation will be borne alike
by taxpayers of every class, on the
principle of equal and exact justice
to all taxpayers and favors to none
Every taxpayer in the state is inter
ested, and every man who is willing to
bear his part of the burden and let
every other man bear his part equally
according to the taxable property he
owns, should cooperate with the
agents of the state and help them
to arrive at the truth about assess.
ments, and to establish a just assess.
ment of all property.
Finish BY October.
"The law provides that the county
equalization boards may be reconven.
ed to equalize the assessments upon
the proof that may be submitted by
the states representatives. From the
county boards the records will go to
the State Board of Equalization for
final action, and this board is required
to begin its sessions for the equaliza-
ton of assessments on the second
Monday in July. and to complete and
certify the assessments not later than
October l, 1919.
"The County Courts, under the law,
are required to convene thereafter
and fix the tax rate for caunty pur-
poses for 1919. The municipal au-
thorities will likewise convene and
fix the tax rate for municipal pur-
poses for the year 1919
The State Board Of Equalization
will forward by mail to the county
Court Clerk of each county copy. of
Senate Bill No. Il, which will enable
the county authorities to be fully adj
vised as to the requirements of the