The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1920-04-09
IMPORTANCE OF
COUNTY BOARDS
OF EQUALIzERS
NECESSITY FOR RIGHT KIND OF
MEN ON THEM is STRESS.
ED BY STATE BOARD.
IN LETTER TO COUNTY COURTS
Policy of Assessing All Property at
Its Actual Cash Value viii Not I'm
der Any circumstances Be Changed,
Declares the Members.
Special to The Herald.

NASHVILLE, Tenn, April 5,-Ap-
pealing for the election at the April
term of the quarterly courts of il nigh
class broad minded county board OF
board of equalization was read today
before every county court in the state.
This letter goes at length into the
provisions of the assessment act and
explains just how the assessment for
this year will be made. The board de-
cares its policy of assessing all prop
erty at its actual cash value is IXCd
and unalterable.
Local levies can and should be lie
duced declares the board in proper
ton, as the assessment is increased.
Extracts from the letter follow:
'"The state board of equalization is
deeply impressed with the absolute
necessity Of having highclass, broad
minded, conservative county board OF
equalization in each county Of the
state, and therefore begs to direct the
attention of this honorable county
court to the Importance of the task be-
fore it in selecting these members OF
the county board Of equalization they
should be men of the very highest in
tegrity, men of sound Judgment, men
of conservative temperament, and
men who will neither grant favors nor
impose punishments. The county
board of equalization this year will
have an opportunity of performing for
its county the most important task
performed for the county in May a
year
at is the policy of the state board
Of equalization to be reasonable, fair
and just in administering the assess
ment laws Of Tennessee; to take cog
nizance of the abnormal conditions
which prevail today, which conditions
have disturbed prices, have in certain
instances inflated values, and which
in many ways have affected and
changed standards Realizing this
condition at the outset and having at
heart the welfare of the people OF
Tennessee, to the end that no unjust
burden might be imposed upon any
taxpayer, the chief tax statistician di-
rected that these conditions De eX-
planned to the witnesses who testified
about the value of property, and that
due weight be given to these Condi-
tions in fixing said values.
in order that we may get clearly
before the minds of the members of
this court and of the taxpayers gen
orally, the system which we are try
ing to administer, let us repeat that
the duties OF making the assessment
in the first instance are duties which
are to be performed by the local ooun.
ty tax assessor. and that these duties
are not limited or curtailed in any de-
gree by the act of the last legislature
creating the state board of equaiiza-
ton. The copy Of the proof submit,
ted to the tax assessor by the chief
tax statistiCian does not limit or re-
strict the authority of the tax assessor
to make his assessment This proof,
however, is prima faCie evidence of
value and is additional help given to
the tax assessor for his guidance. So,
It is the duty of the county tax asses
sor to make his assessment as here
tofore, except that he will be required
to bring his assessment to the stand
ard of actual cash value. The chief
tax statician in his general letter of
instructions to the tax assessors When
he delivered to the tax assessor a
copy of the proof taken in his county,
said:
Wherever you discover that the
proven value of Che property does not
represent its actual cash value, it is
your duty to correct this error ana to
assess the property at its actual cash
value, and enter your assessment in
the column provided for this purpose
on the proof transmitted to you This
is true whether the property has been
valued ut less than its cash value orI
in excess of its cash value
"Of course it will be understood
that the state board of equalization
would not approve of an asses mant |
made by any county tax assessor in I
this state at less than the actual cash
value of the property of the county, !
and if any tax assessor of the state
should abuse his authority in making