Arizona republican., 1921-08-09
TAX RAT [ |SF| F|XE[)AT
 73 GEN TS
Total Valuation of All Property In State for Taxable Purposes Set At $83O, ,OOO, ,OOO HOLD RATE DOWN Increase Over Last Years Figure Materially Less ened By $54, 900, 900 Cut In Valuation

The state rate of taxation for the year will be 73 cents on each $1O0 of valuation, and the total valuation of property of the state for taxable purposes is sS30.000, 900. These were the findings of the state board of equalization yesterday. The tax levy last year was AIS cents and the yalu- ation was sSS4.000,o00. Against the increase of the levy by about 50 per cent IS set the decrease of the valua- tion by $54 4,000,000 or about per cent. In order to raise as much money on the old valuation as will be raised by the new rate on the present valuation. levy of little more than 53 cents on each $100 crease of the rate Is not as great as was expected.
 The board was enabled by two cir cumstances to hold the new rate down. One was the decision of the supreme court holding unconstitu- tional the act creating an industrial commission. there having been ap- propriated to carry that act into ef- feet the sum of s150.000. The other was the disclosure that there would be no necessity for making an appro- priation for vocational education.
 The estimae of Dr. Blome, then director of vocational education, for his department was $341. 900. His successor, Director Doner. when he came into the office found that there remained nearly half of that sum, so that he made that his estimate of the needs of the department for t-.e year. Therefore no levy was made for that fund.
 Realty Valuation a Problem
 One of the most perplexing prob iems of the board was to arrive at the valuation Of irrigated lands and town lots. clamor for reduction having been raised from all parts of the state, for everywhere market val ues of lands had sharply descended. It was difficult to arrive at basis or to adjust the valuations of this kind of property to the valuations of pro- ducing mining properties. Under the mine tax law the valuation of mines were automatically fixed. The mine owners objected that if the valuation of irrigated lands and city lots was to be determined by their market value, the rate of taxation would throw an unjust burden on the min ing properties. The board met the situation by reducing the valuations of lands from those of last year by about the same percentage that the valuations of mining properties had been automatically reduced.
 In this county the average valua- tion of irrigated lands last year was s1S2. The board of supervisors sit ting as a board of equalization. re- duced this average by 25 per cent and the state board was urged to allow this reduction to stand. How ever. in order to equalize as between lands and other classes of property the state board increased the county boards figures by 12ls per cent over the county board figures. The board increased the valuation of the Inter national Shelter $4.000. 900.
 The following changes were made in livestock assessments last year: Cattle. reduced from s30 to s25: sheep. from sS to s5; goats. from $4 to 8. The assessor and board of equalization of this county had re- duced by from 20 per ces to 25 per cent the valuations of all kinds of livestock last year. The state board restored these figures to the average throughout the state.