Custer weekly chronicle. [volume] (Custer City, S.D.) 1890-1931, 1920-05-08
SUBMITS STATEMENT
City Assessor Submits a Statement on the
Coming Assessment of the City
of Custer

At the meeting of County and City
Assessors two weeks ago some interest
ing items were suggested which will
| concern every property owner in the
town. First there are two Exemptions
that will affect Custer property owners
this year for the first time. There is
this year an Exemption of S50000 on
household goods and the same on each
home owned and occupied by the own
er There is a like Exemption of the
same amount on agricultural implements
owned and used exclusively for farming
but this will not obtain in the city
These two Exemptions are intended
to encourage the owning and furnishing
home and to assist in home building.
However, to obtain this Exemption it is
required that the property must be list
ed at its honest value which is its prac
tical selling figure. For instance, to
show how an injustice may be done to
those who will not receive an Exemp-
ton. Let US assume that property
owner who has home which has been
assessed at $4,000 when the probable
value has been $4,000. Should the
same assessment prevail this year the
owner would not pay tax at all upon his
property while the man with an SS00.O0
property who gave it in at full value
would have to make up the taxes on the
$4,000 the first party failed to give in.
Let it be bourne in mind that it will
take certain amount of money to run
the town and this amount must be rails.
ed by taxing the properly Of the town.
Lowering the values this year will ma
terially help the home owner but will
strike hard upon the man without an
Exemption. Therefore in fairness to all
the values this year especially must be
maintained The values, SO we are told,
this year must be obtained on proper
ties such as autos, pianos, graphophones,
and such articles, which are properly
Injuries.
1t is well known fact that usually
the small owner with a very modest
home has in the past had a larger pro-
portion Of taxes to pay than the neigh
Dor who had more elaborate home or
business. This COMES from the fact that
il is more easy TO arrive at the value OF
a 5000 90 home than 5000 one. A
hundred dollars difference on the first
valuation would be apparent while
$500 90 on the other might be easily
passed over. The same applies to
business proposition.
1t was strictly put to the Assessors
that to be fair to all, the values must be
obtained this year if the justice intend
ed in this legislation be fairly admins.
sumo that all desire to be absolutely fair
and to be willing to bear their just share
of the Taxes for our city in proportion
to the property owned. And to be on
the square with all these, boni fide
values will be adhered TO and all the
past assessments will be ignored as bav-
ing fixed the assessment for the year
1920 Should there seem to be too wide
difference in the value as set the
Town Board is bound to raise or de
crease it and are court of arbitration
in the matter of adjustment The prop
erty owner will have the right of appeal
to the Board as in former years. All
Exemptions are made by the County
Auditor and will be made at the close of
the work.
Now it is up to us to exercise the spir
it of fair play and when the Assessor
comes to greet him with smile and be
ready to place your property in lis true
value and the end will be obtained
which is the effort of the Legislation of
the last year. Many communities were
re-assessed last year and will be done
this year unless the work is done right
No Custer citizen will wish such situa-
ton as that to obtain with us.