The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1921-10-06

idhS VI iIyHlS W accomplish nv rad
ical and revolutionary methods the
impossible, nor TO solve in day prob
lens that have puzzled the ablest pX
perts and the most experienced thc
orists since the dawn of populHf COY
eminent.
We must recognize and BE- ready a.
frankly admit in the first pldca ina
there are certain obstacles which WI
cannot hope to entirely overcome.
OF all classes OF property, real e..
tate is the most difficult to value b,
fixed and unchanging standard.
This sort Of property is not disposed
81 in the market frequent euough 10
tStablish such a standard. las value
depends upon a multitude OF in
iluences, the most patent OF whir!t
are often the most obscure.
To understand these and to be com
pc ent to inteliigently weigh them
accurately and justly, requires an ex-
actness OF knowledge and Il Iipeness
and sanity OF judgement that Ger
talnly no men are born with and that
few have the opportunity or the pa
thence or the industry to acquire.
Difficulties Which Lie In the WAY
II dozen of the best informed real
estate men in any given community
ere requested to separately estimate
the va.ue Of any given piece of prom
crty, no two of them would probably
agree and wide difference would I'M
doubtedly separate the highest from
the lowest estimate. Not only is this
true, bu. il is well known thai the es-
innate placed upon the same propert,
by the same individual will vary from
day to day. His judgement will be
co,ored by external influences over
which he has no control and which
he may not even suspect.
What equality can we then expect
from estimates made by a large mum.
Der of widely separated officials some
of whom enter upon the discharge OF
their duties with absolutely no ex-
perience and with little knowledge of
the subject, however conscientious
they may be?
Cirrus Fruit Property in Class By
ltScIf
What | have said in tins connection
regarding the difficulties which lie in
the way of a just and equal valuation
Of real estate us whole, applies with
far more force to citrus fruit proper
ties in particular. No other class OF
real property is subject to such sud
den and violent fluctuations in value
Besides the danger of complete and
sudden destruction by frost, the cit.
rus grower mas to contend with Az
sorts of pests above and below the
ground.
The standards so called that are
used to measure the value OF other
kinds of real estate cannot be fash
toned to fit grove, for example. that
this season may produce a gross in
come of say thousand dollars per
acre and which has an intrinsic ana
ready market value of fifteen hundred
dollars per acre. but which in forty
eight hours may be a blighted and
hopeless ruin, producing nothing
Remedies Suggested
In my Investigations. therefore. Of
he tax inequalities in twenty coun
lies located in the citrus belt, ! have
not been surprised to find the widest
sort of disagreement between the as.
SCISSORS in those counties regarding
the value of practically the same
classes of citrus fruit properties.
Taking for the purpose of compari-
son an eight to ten year old grove in
an average state OF productiveness
marketing facilities, soil. frost pro
lection, etc. | have found variations
in value from ten dollars an acre to
four hundred dollars, | mean, OF
course, above the surrounding i'm"
proved farm property. So that the
owner who pays taxes on a $4,000
valuation is contributing to the treas
ury 1000 per cent more than he who
pays on $1,000 valuation
Two things are clearly evident,
therefore, from these disclosures.
First, that some growers are being
taxed very much higher than others
and some are being taxed so low that
the so called tax amounts to little
,ess than a farce.
| believe that these inequalities are
caused largely by lack of cor-ordi-
nation among the assessors. and that
they can, in many instances, be rem
edied by bringing about clearer I'M
derstanding between these officials.
Therefore, it will be my purpose,
later on, to invite the assessors in the
citrus fruit belt to conferences where
free and frank discussions may be
had of the entire situation 50 that
approximately at least, scme sort of
standard may be arrived at for valu-
ing citrus fruit products. If some
assessments are too high, they should
be lowered, and, certainly, these thai
are too low should be raised.
The new Tax Equalizer law makes
it the duty of the tax equalizer to
bring about, as far as practicable, an
equalization of taxes throughout The
state of the values of various classes
CT property subject to be taxed, so
that the fixed values in one county
shall not be out of due proportion to
the fixed values in other counties on
the same classes of property.
If it shall appear to the equalizer
that in any one or more counties the
taxable values as fixed upon any one
or more classes of property are not
uniform with the values fixed upon
the same classes of property in other
counties, the equalizer shall investi-
gate and inquire the reasons therefor,