The Greeneville daily sun. (Greeneville, Tenn.) 1918-1920, 1919-09-22

the State Board of Equalization, and
any complaint which he has to make
about his assessment will be heard by
the State Board. From this, 1t will
be seen that at every stage of the
assessment, the, utmost caution has
been used in framing the law and in
adopting a method of administering
same, that will cautiously guard and
protect each taxpayer in the State
against an unjust assessment. 1t is
through these different processes that
this assessment must go before final
" made official, and through such
processes we should certainly be able
to effect fair and equitable assess
ment of the property of the State.
1t was realized by the trainers Of
the law that a perfect assessment
could not be made in day, and could
not be made by one man or one set Of
men, but should represent the point
action of the local authorities and the
State Board, in order that the in
CAPABILITIES may be as completely as
possible eradicated from our system
We are aware of the fact that differ
ent witnesses in different Districts
have different ideas of value, and it
will be the duty of the Local County
Tax Assessor and the County Board
of Equalization to reconcile those diff
ferences and equalize the assessments
between individuals and between Civ
il Districts within the County, using
the proof which we submit to them
as a guide. We also realize that To-
cal County Tax Assessors and COun-
ty Board of Equalization will have
different ideas Of values in different
Counties, and that is the very reason
that the State Board of Equaliza-
ton was created, in order that the
State Board may reconcile these diff
ferent views of values in the differ
ent 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 a whole, be raised
or reduced, and otherwise changed on
percentage basis, by the State
Board reasonable notice in writing
must be given to the Chairman Of the
County Court, or to the County
Court Clerk, of its intention to change
the assessment, whereupon, proof by
affidavit or deposition may be sub
mitted by the County Court Clerk
or Chairman, in opposition to such
change. In other words, before the
State Board can make change in the
assessment, it must give an opportu-
nifty to the County through the COun-
ty Judge or County Court Clerk, and
TO the property owner, to offer proof
in addition to what is now being tax
N. When the proof is all in on both
sides, the State Board will then take
either cf two cOurses-that is certify
he proof and assessments back to the
County Board of Equalization for re
investigation, 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 equalizing assessments, and if the
interest of each taxpayer can be more
safely guarded, we would like for
such system to be outlined to us.
Before the adoption of the pres
ent law, each County was left to pro
tect itself against higher assessment
than prevailed in other Counties. If
you can conceive Of a judicial system
composed of various Chancery Courts
and various Circuit or District Courts,
without a Supreme Court to reconcile
conflicting opinions rendered in these
various subdivisions, you will have
a judicial system which would com
pare favorably with the system of
Tax assessments which we had in Ten
nessee prior to the passage Of the
Senate Bill No. II,
Briefly summarized, before the as
sessment is made in 1920, it will pass
through the following stages:
FIRST---The Chief Tax Statistician
will establish the value of the proper
ty throughout the State, discovering
the unassessed and the grossly under
assessed property.
SECOND-A copy of his work will
be furnished the County Tax AS
SCISSOR in each County in the State.
to be used by the County Tax Asses
sor as a basis and as a guide.
THIRD-The County Tax Assessor
will make the local assessment-it
being his duty to see each taxpayer
in person and each taxpayer will be
given an opportunity b, fore the Tax
Assessor.