The Columbus weekly courier., 1920-12-24
IMPROVEMENTS
IN ASSESSMENT
SYSTEM
Suggestions and uovooualsnfalions
n The Special liefcnne
Commission.

IN Ila report 70 the n4fernof enc
Legislature Of the state. The special
revenue commission created a The
special Legislative session last win
Ter. has pnsresled some important
changes In The administration OIL
assessment OF property for taxation.
The substance follows:
chief among tho causes for tax
alton wells In New Mexico is that Of
dofeollve administration. The weak
eat point IN tho system Ia found IN
Ire office Of lhe county assessor.
This official Is most often selected
for his vote getting qualifications
rather than his ability. good judy
mcni and fairness. Our only road
to TAX reform Is one which leads
away from the conception Of TAX adj
mlnlsiraior as a political office
holder and approaches the oonecp-
ton Of the administrator as a pro-
fessional technician whose prosper
ily and we'll belns depends entirely
upon his skill. imparlialiiy and In
dustry."
In view OF the Substantial prog
resa that has heen made In tax ad-
minisiratlon since the creation OF
the state tax commission. further
Improvement may be anticipated by
strengthening this commission.
There should be provision made for
the appointment Of three mcE or a
full time basis with adequate sal
aries. The term should he slx years,
one term expiring every Two years
and Incumbonis should be eligible
70 roappolnlmont Commissioners
should be removable by the governor
only on grounds OF established In
efficiency. The commissioners them
selves should travel about the state
n order 20 become thoroughly IA
millar with conditions IN different
sections and for the purpose OF hear
ing appeals und complaints.
The tax commission should be IN,
keystone Of the tax administration
arch; the ultimate power for deter
mining assessments OF all types
should rest with II. subject, Of
course. 10 review by the courts. Il
should have full authority 10 make
adjustments on appeal as well q,
power OF initiative 10 correct indi-
vidual assessments. 70 make blanket
Increases or decreases or TO demnn1
rc-assessmenls In counties or sub.
divisions thereof.
After careful consideration OF va.
rious types OF administration, I
seems best 10 recommend one which
seems best adapted 10 existing con
ditiona In New Mexico. This involv,
es a state tax commission constitutes
a. Indicated above and an organiEa'
ton OF district aud local assessor
appointed by the commission Thesl
assessors should be selected because
OF filucss and should hold office In
definitely subject 10 removed by IN
slate tax commission on grounds o
dishonesty or inefficiency.
Assessment districts should b
formed corresponding somewhat /
the judicial districts hut with som
consideration for economic and ply
steal characteristics OF the countr
and the size OF the assessment tas
10 be performed, Each distriC
should be- In charge OF a distrir
supervisor OF assessments VIII
would be responsible 10 the tax com
mission for the assessment OF prop
erty and incomes within his disiric
Ne should have direct and complel
control over local assessors and dep
uiics and should have power suhjes
10 The approval Of the state Ia
commission to move assessors q
deputies from one county 10 anolh,
temporarily as the work should n
: qlire.
DISTRICT supervisors should be 81
lecied from the best material no
available among the assessors an
deputies In the counties tn
should be furnished with such ma
ierials and instructions as may
necessary TO equip them as exper
IN valuation and income tax proce,
are, and TO accomplish this The a
commission should be supplied vii
suff'elent funds 10 provide such M
ierinls and instructions. For N
purpose the supervisors should me