The Penn's Grove record., 1921-05-06
Jersey State BODY Can Adjust in
equaIitieS and Bring Charges
Against Assessors.
WAY REMOVE TAX OFFICIALS
Many Evils Heretofore Possible Can
Be Eradicated by Simple Process.
May Ask Million Bond Issue
to Exterminate Mosquito.

ened the taxing machinery of the state.
For the first time in its history the
State Board of Taxes and Assessment
now has the definite authority to re-
lieve Inequalities or underassesSments
In any county or taxing district. The
bill giving this power was the most
important of a number of measures
enacted, increasing the duties and the
authority of the board.
The law to relieve conditions of I'M
derassessment and inequalities pro
vides that where the board believes
that the assessment in any taxing dis
trict is inequitable or not in strict
compliance with the statute, 1t shall
order or make a complete reaSseSs-
ment. The board may do this with its
own employees and under its own di-
rection or it may direct the assessor
to do it under the boards direction
and according to any rules the board
prescribes. The act provides that this
reassessment shall be complete and
the valuation certified to the county
board on or before the 18th day of
March, so that it would be necessary
for the board to get in touch with the
original assessment when it is turned
over by the assessor or board of as
SCISSORS to the county board, and nave
the reassessment begun Immediately.
Chapter 271 gives the State Board
power, after Investigation, to file in
the Supreme Court a complaint set
ting forth charges against an assessor
who has willfully err Intentionally fail
ed, neglected or refused to comply
with the tax laws. A copy of the COM
plant must be served personally upon
the assessor at least ten days before
the hearing. The power of removal is
in the court, and the proceedings ON
behalf of the board are to be conduct
ed by the attorney general. Any as
SCISSOR removed shall not be eligible
to hold the office again for five years.
simplif1es Railroad Tax
Chapter 1873 requires the application
of the tax rates of the current year to
the valuation of the first and second
class railroad property. The law pre-
viously provided that the valuation
and the assessment of the tax on set-
ond-class railroad property be COM
pleted by November I of each year.
Under the law it was necessary for
the State Board to use the only tax
rates that it had. which would be the
rates of the year previous TO that for
which the taxes were intended. This
also required the use Of the average
of those tax rates, which would also
be the average rate of the year previ-
Gus to that for which the taxes were
intended. Under Chapter 1873 this
board is required to complete its valu-
alton by November l and not to give
the railroads opportunity to review
the valuation and not the completed
tax assessment. The rates to be APP
piled to this valuation are those of the
year for which the taxes are intended.
One section of this act calls upon the
board to revise the assessment of rail
road taxes for this year, and already
certified to the comptroller, and the
bills submitted Of the new railroad
companies. This revision calls for sub
stitutiOn of the new rates now being
received for the rates OF last year, and
the application Of the new rates to the
valuations, which will result in a sub
stantial increase in the taxes on sec
ond-class property and also in the aver
age tax ate to be applied TO the first
class. Under this section of the act
this assessment must be completed and
filed with the comptroller and the COM
panies by June /.
Chapter 40 will Obviate the neces-
sity Of certiorari proceedings to review
the assessment Of miscellaneous cor
poration taxes on those companies that
failed to file the reports as re-
quired by the law, and have been as
sessed on the full authorized capital
stock in default. Under the original
law a corporation had four months in
which to appeal TO the board and to
show that, through negligence, 1t had
failed to file Its report and was en-
titled to a reduction because the
amount of the issued capital stock was
less than the full authorized capital
After the four months had
elapsed it was necessary for the cor
pOratiOns to have the proceedings re-
viewed by %certOrari to the Supreme
Court. The court always allowed the
certiorari if the facts were as repre-
Chapter 40 simply abolishes
the -four months limit and allows the
board to review a miscellaneous cor
poration assessment at any time, com
pletely doing away with the necessity
OF certiorari proceedings.
Seek Further Laws
In addition TO the acts definitely
dealing with the powers of the state
board, the legislature enacted an as
resolution which brings to life
the Tax Commission of 1919, composed
of Frank 3. Jess, Senator Clarence f.
Case, Assemblyman Arthur n. P%ierson.
T. Smith and George l.. Record.
The resolution calls upon tS commits
sion to prepare for presentation of the