Great Falls tribune., 1921-08-16
JUDITH ASSESSMENT
HELD UP; EQUALRERS.
MAY WANT To CUT It
Tax Value Set on Farm Lands
Highest in State; Very
Little Irrigated.
Special to The Tribune.

Special tO Lie L lTIbuHE
Hobson. Aug. 15.--The state board
of equalization has notified Judith
Basin county commissioners of Judith
Basin county not TO close its assess
ment books until the board has taken
action on land values in this county
The assessor and commissioners of the
county assessed land here at an aver
age of $3.50 per acre, which is the
highest of any county in the state. The
next nearest is Gallatin county, whose
lands are assessed at $2499, and Cas-
cade county at $23O6. Fergus coun-
tvs lands are assessed at only $16.01
per acre and Ravalli and Yellowstone
counties. where large percentage Of
the lands are under irrigation are as
sessed at only seas and S21.51 re-
spectively.
A very small amount of land is un-
der irrigation in Judith Basin county. in
fact probably less than 2 per cent Of
the total. 1t therefore seems to the
taxpayers and, apparently also to the
state board of equalization, that the as
SCISSOR and commissioners of this coun-
ty have assessed the land too high.
Judith Basin county has had many sue
cessful land dealers who have sold in
dividual farms on crop payments on
long and easy terms at very high
prices.
Fergus Has Cut Values.
This has given the general public al
idea that such values were the correct
ones to take for taxation purposes.
The law says. however. that property
should be assessed at its cash value
Everyone knows that values. particu-
la p Nd ety,n, La
way below what they are on a long.
easy term. strung out payment basis.
Taxpayers have called attention to the
fact that dry land in the Judith Basin
is paying more taxes per acre than
$500 and $40O land in the heart of the
corn belt. Semi-arid land this far from
market where the principal crop is
wheat and frequent summer following
is necessary. absolutely can't stand
burden Of taxation anywhere near equal
to corn belt land close to market A
readjustment of assessments in the
Judith Basin, is therefore, held abso-
lutely essential if farmers are not to be
bankrupted
Most Of the counties in Montana real
lied this and have materially reduced
the assessed values of their lands this
year. Judith Basin county has assess
ed its lands at virtually the same fig
ures as Fergus put on them last year.
The Fergus figures were regarded by
the new county as altogether unreason-
able, and were one of the principal
reasons why the new county was cut
off. Fergus has reduced her land as
sessments this year from an average
of $3.50 per acre last year to S16O1
this year. Why Judith Basin county
did not follow suit is mystery to the
taxpayers. and has EVIDENTLY been no
ticed by the state board Of equaliza-
ton.
League May Take Action.
Members of the Taxpayers league are
urging that President B. c. White go
to Helena and appear before the equal
ization board. The league has not
taken any steps to raise money as vet,
however, and President White would
have to so at his own expense. It is
possible that he and some other heavy
taxpayers may appear before the board
and urge horizontal reduction in
land assessments.