The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1919-01-25
NONRESIDENT
LANDLORD HIT
IN TAX BILLS
Men Outside State Holding Idle
Land Here Taxed on 100
Per Cent Valuation
MORTGAGES PUT ON ROLLS
Obligations May Be Assessed
Here If Owner Has No OF.
flee in North Dakota

North Dakota's several million acres
of idle lands, held. by the railways to
whom they were ceded by congress
before North Dakota attained state
hood, or by large real estate con-
Germs or speculators who have since
on every dollar Of their actual valua-
ton under the leagues new classified
tion OF property for assessment. which
came before the upper house yester-
day in senate bill 43, introduced by
the committee on taxes and tax laws.
The primary purpose of a hundred per
cent assessment on unused lands is.
league leaders assert, to force them
on to the market and into the hands
of actual 'on-the-soi" farmers who
will cultivate them. A secondary mo-
tive in boosting the assessed valuation
on idle lands is to secure for the state
treasury the million or more increase
In revenue which must be had to pay
the expense Of the league program.
In 100 Per Cent Glass. p
"All real personal property subject
to general property tax, not exempt
cd by law, and not subject to any
gross sales or other lieu tax" is class
filed for purposes OF assessment for
taxation as follows: !
rClass All unused land, whether
mineral, agricultural timber, site,
trackage or right of way or land Of
any other kind or description; all rail
roads and other public utilities. to-
gether with franchises and patents,
and all real personal property in con-
nection Herewith, to- be assessed at
100 per cent of the full and true value
thereof. ,.E:
Big Idle Area.
At least 40 per cent of North Da'
kota's whole area of 44,O00,0O0 acres
may be classified as unused land"
This land is now assessed at 80 per
cent of it's actual worth, the average
assessed valuation per acre ranging
from $1.25 + in the extreme western
part Of the state to $18 in the Red
river valley. The actual value Of this
land, even that which is idle and un-
improved, ranges from $40 at the
least, to as high as $500 per acre, and,
It Is safe to say that the average
value of unused land the state over
is not less than $2S while the aver
age sasseysed, valuation Of such land
has not exceeded $3.50. Presuming
that there are 0,00O,O acres of
idle or unused lands which would
come within the provisions. Of Class
1, the league through its, classifica-
tion measure may be considered as
having added to- the assessment rolls
Of the state $3.50. 100000 worth OF
PROPERTY which at a rate of four mills
will produce revenue of $1,43o,OO0
per annum. r., ~ ~. s,tl .E4.
( The leagues classified atiop doubles
and trebles the present assessed val,
uation on propert listed in Classes :
and 3, thus adding still further to the
revenue producing resources to which
the administration may look for
money.
To Tax Gross Sales.
The league does not stop here, how
ever. Senate Bill Al, another league
caucus measre introduced yesterday
by the committee on taxes and tax
laws, provides for five per cent tax
payable annually upon the gross sales
of all oil companies doing business in
North Dakota. the act declares all
cars, transmission lines, tanks. tank
wagons or trucks, filling stations or
other property. used exclusively within
the state, or partially within and par
TALLY without the state, to have a sit
us for taxation in the state.
The Railways Again.
But. the league has not finished
with the railways, either: when any
railroad allows any portion Of its road
way to be used for any purpose Other
than the operation of a railroad there
(Continued on Page Eight,