The Birmingham age-herald., 1920-05-11
SPECULATION RIFE ABOUT THE ACTION
 OF TAX ADJUSTERS
No Word From Board, But They Have Been Scan- ming City and County
 Property of Late

There is a great deal of speculation as to the probable action of the Jef- ferson County board of tax adjusters, which is now at work fixing the values upon which Jefferson county real and personal property will be taxed.
 The first lot of citations will be issued by the board in a few days. Heavy increases in assessments of busi- ness and semi business property and in some residential property will prob ably be made, according to the opin- ions of several men in touch with the realty situation
 Jefferson county property has not been revalued in the past four years. Under the old tax law the board of equalizers fixed the values of the prop erty and under the law that value stood for a period of four years and was not changed except in cases where property was improved, the assessment mighd be refixed, or in case of the de- struction of improvements it might be changed.'
 The present board of tax adjusters was appointed by Governor Kilby sew eral months ago. following the passage of the states revenue bill and other legislation which revised the taxing system The present board met and organized few days following it's ap- pointment. Members of the board have had nothing to say in regard to their work. However, they have been busy since the organization of the board inspecting property in the downtown business section, residential sections and other parts of city and county. No inkling s to the progress made with the work has been given.
 NEW SECTIONS
 Since Birmingham property values were last fixed by the tax equalization board four years ago the new Rainbow viaduct has been completed and opened and the infant automobile section has shot out Twenty first street to Ave nue F. It has branched off on the cross streets and garage after garage has been built. In other portions of the city business buildings have gone up. New plants and factories have been erected. And there has been a general development of small as well as large industries and business.
 Prices on every commodity have ad- vanced materially Food and clothes, coal and ice. luxuries and necessities have all advanced, in many cases dou- bling in cost in the past four years. These conditions are the cause of a
  ness men as to what sort of assess ment will be fixed by the board of tax adjusters. In some sections real estate values have scared But, it is stated. real estate values have nowhere kept pace with the cost of other necessities of life
 Jefferson county in the past has paid a fifth or more of the entire reve- nue of the state. The proportion which if may pay when the new values are fixed by the present board is a mat ter of great interest
 Under the present tax laws the board of equalzers fixes the taxable value of the property. Citations arc sent out to property owners. and they are given a hearing and an opportunity to object to the assessment. In the event they cannot arrive al a compro- mise with the board of adjusters the owners have an appeal. to the board of revenue, which will sit as court, and from their decision an appeal may be taken to the circuit court.