The Birmingham age-herald., 1920-08-28
BOARD MAKES FEW CHANGES FROM THE
 ASSESSORS FIGURE
Property Owners Discuss Values With County Off, ficials, But In 95 Per
 Cent Figures Remain

Jefferson county's board of reve- nue Is in the midst of hearing tax assessment complaints. There is scant pause in the steady stream Of explanation of why most of the as sessments "are too high.'
 Once in every now and then some owner of several parcels of realty will admit the assessment, but usual ly 1t Is the lowest or smallest in his list and after making some manner of show of benevolence. he will come back on the next item with sleeves figuratively rolled up.
 Patiently the members of the board, backed by statisticians. listen to the reasons for reductions recom- mended and once In a while down comes the assessment, but in some subtle, psychological way these men who were voted into office so handle the complainants that the latter win. lose or draw, leaves the room with a placid expression.
 IT PAID
 One group of men yesterday, whose property list suggests calling the roll of Second avenue business houses, ar gued long and painstakingly. Their HOiulISS, UT iHe luCy lCP- resent, seemed like the nucleus for a foundation" There was one parcel embracing the frontage of three stores, which they wanted valued from the land standpoint only.
 "But why.- asked Jerry Gwin. chairman of the revenue board,
 Sis not the land occupied by busi-
 ness propertys"
 "Buf such property, sir. said the complainant, .salI of it is to he demolished within the year." "Going to leave it vacant" asked MT. C1oe.
 SNot at all, but the present structures are without value. Were the lots sold the buildings would not be taken into the caia culation.''
 "Get any rent for 'ems" asked Mir. ,Gwin.
 "Oh, yes.'
 1How muchs"
 "sixteen hundred dollars month.-
 "Move we sustain the assess-' ment; call the next case. The same people owned another piece of property, assessed at $100,' 900. It was shown that the property had been offered for sale at half that amount and had been purchased foi l $4o.0o0. The assessment was cut 1T half.
 One man had store with a fifty. foot frontage. It Is a corner shop He wanted the assessment divided tc 1 figure on twenty -five-foot corner | lot valuation and the other twenty. | five feet to be considered mid-blocl property. He just did get out ofNtht l room in time.
 I Some brought suave lawyers witi them, who advanced many points O | interest, such as that the propert, l had only cost a small sum wher bought twent-five years ago, to whicl point the board members listened l gravely and courteously. then re discussion where it had been left whei ancient history was introduced.
 PEAK ASSESSMENT
 Regarding one new structure. tn owner averred that the assessment was based on an October. 1919, valua | tion which. he claimed, was the peal l of Birmingham realty construction costs. He showed that the building could be erected now at reduction of 25 per cent of the price paid Tn, l board iistene1 was convinced anc had the matter straightened. | During the session yesterday ther' was an undercurrent or co-operatiol between the board and property own | CTS. Often they held vastly divergen views, but as each case came up, wa | discussed, passed on and settled
 friendliness was In evidence and al most invariably the complainant wen 1 out smiling.
 In about 95 per cent of the case heard so far. the findings of the as sessors have been sustained. l Many property owners who said the. | would appeal to the board of revenu | from assessments announced. have no been heard from since.