Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1919-11-11
PLANS BEING MADE
fI|RNEW ASSESSMENT
WilI be Asked to Place Fair
Market Valuea0n
Property
ELIMINATE EXTRA TAX
In Recent Years Shortage of Revenue
Has Caused State to Levy Extra
Taxes.

Richmond. Va. Nov. 1t.-Firg;nia
4 land assessors will be specifically in
structed by the judges appointing
them to make their assessments II
fair market value, instead OF on i
minimum appraisement, if the re-
quest made by the Virginia State Tax
Board is carried cut. In a letter
siged by Gov. Davis, Chairman of
the Board, and addressed to each of
the Judges of the State who have
authority Of appointing land assessors
the State Tax Board points out that
the Commonwealth shortage Of
revenue, which has required special
taxation to provide for road building
and other purposes, is attributed 70
under valuation Of real estate by IS
SCISSORS.
Experts who have been studying he
assessment question are Of the opinion
that assessment Of land at far mar
kct value throughout the State of Nir-
g!nia will add hundreds Of thousands
Of dollars to the Commonwealth an
! nual revenue and do much to prohibit
special taxation ard other methods
which have been resortcd 30 IN order
20 carry out uecessasy development
programs.
TIE letter sent to the Judges Of tic
State by the Tax Board is as f,.,ia;':
The General Assembly Of Virginia
was forced at the regular session 9
1918 and again at the extra seSs:3
Of 1919. to levy special taXc.' upon
all classes Of property within the
Jurisdiction of the Commonwealth il
order to raise sufficient revcnuc tc
meet the increased demand ur9n t:t
!, State Treasury occasioned by TIE 2b-
normal expenditures required for hi"h
way Improvement and constructor il
carrying out tho State highwsr n.o-
! gram and also meet the cXi g"-r:2~
which have arisen in connection wi.f
the maintenance and Improvements =
! the rubIic school system. These gia-
mands are increasing so rapidly thai
It now appears inevitable that til
spcc:al leves will have to be sup7'"-
merte1 at the regular session in l?'1
The discussions and proceedings q
| The General Assembly during II" re-
ccnt extra session bore Stronr ""l
dcrca Of n growing sentiment. tt 1t
these special taxes were ncccs sitEd
to somc extent because of the under
valuation of real estate adopted ir
! making assessments throughout the
STATE. and that in view of this under
valuation real estate is not bearing
its proportionatc share Of the burden
Of taxation as compared with other
property and that uniformity ard
equality in taxation is being thereby
destroyed. This sentiment IS founded
on what appears to be a generally re-
ccgmZcd fact that the constl+utio''a
provision requiring that all assess
ments of real estate shall be at th";r
fair market value is not enforced II
any part of the State.
IN view Of the fact that the time
s almost at hand for the appointment
af land assessors. as prescribed il scr
ton 437 cf the Code. for the qu.r
ouernial assessment of 1920. the StG.e
Tax Board feels that it should bri
this information to youUattcnt!on 1cT
the purpose Of emphasizing tn" tar
reaching effects Of these appointments
upon the tax system Of the State, and
the Importance Of the work "'hlch
these appontccs will he Required t.
perform.
The Board desires to meet with tn,
assessors in person before they er.
ter upon the discharge Of their duties
and will therefore greatly apprecia;;
i if you will make your appoint.
mont; as soon as may be convenient
50 that these meetings may be ar
ranged without conflicting with th'
session Of the Legislature IN January