The commercial. (Union City, Tenn.) 190?-193?, 1919-09-26

the state Board OF EQUALIZATION was
created, in order that the State Board
may reconcile these different views
of values in the different Counties
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 reduced, and otherwise changed
on a percentage basis, by the State
Board, reasonable notice i'll writing
must be given to the Chairman of
the County Court, or to the County
Court Clerk of it's intention to
change the assessment, whereupon
proof by affidavit or deposition may
bee submitted by the County Court
Clery or Chairman, in opcsition to
such change. In other words, before
the State Board can make a change
in the assessment, it must give an OPP
portunity to the County through the
County Judge or County Court Clerk.
and to the property owner, to offer
proof in addition to what is now
being taken. When the proof is all
in On both sides, the StGte Beard will
then take either of two courses
that is certify the proof and assess
ments back to the County Board OF
EQUALIZATION for reinvestigation, or
it may pass on the proof itself just
like the Supreme Court would do in
a lawsuit. If more perfect system
can be devised for equalizaing as
sessments, and if the interests OF
each taxpayer can be more safely
guarded, we would like for such
system to be outlined to us.
Before the adoption of the pre-
sent law, each County was left to
protect itself against a higher assess
ment than prevailed in other Coun-
ties. II you can conceive CT judi
cial system, composed CT various
Chancery Courts and various Cir
cult or District Courts, without
Supreme Court to reconcile conflict
ing opinions rendered in these var
ious subdivisions, you will have
judicial system which would COM
pare favorably with the system OF
tax assessments which we had in
Tennessee prior to the passage OF
Senate Bill No. IT.
Briefly summarized, before the
ass ,ssment is made in 1920, 1t Will
pass through the following stages:
FIRST-The Chief Tax Stctistician
will establish the value of the prop
erty throughout the State, discov-
cring the unas5 sged and grossly
underass ,ssed property.
SECOND-A copy of his work Will
be furnished the County Tax Assessor
in each County in the State, to be
used by the County Tax Assessor as
a basis and as guide.
THIRD-The County Tax Assessor
will make the local assessment, IL
being his duty to see each taxpayer
in person and each taxpayer VIII De
given an opportunity before the Tax
Assessor.
FOURTH The assessment VIII go
from the County Tax Assessor to the
County Board of Equalization, where
the taxpayer may again appear and
be heard.
FIFTH-The assessment Will go
from the County Board of Equaliza-
ton to the Chief Tax Satistlclan
whore the tax payer will again be
given an opportunity to file PROOF.
SIxTH-The assessment Will go
from the Chief Tax Statistician with
his final report, to the State Board
of Equalization.
sEyENTH-Th State Board OF
Equalization will then give adol-
tional opportunity to the taxpayer
to make complaints and have same
passed upon.
EIGHTH-The State Board Will then
either hear and determine the mat
ter itself, or remand it to the Coun-
tv Board of Equalization for rein
vcstigation,
This statement is made to allay
any fear which may be in the mind o.
any taxpayer about any snarsho'
assessment being placed upon his
property without his being given 9
full opportunity to be heard.