The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1922-01-28
VALUATION BASIS
GIVEN ASSESSORS

meeting IN larson City january y
and adoption at that time OF certain
classiications and schedules recon-
mended by the State Board Of Equal
ization, directs the Assessors OF Me-
vada counties to assess all property
on a 100 per cent or full cash basis
for 1922.
Included in the bulletin is a COM
plete classification for assessment
purposes of special, cultivated, wild
hay or meadow, pasture, arabic. graz
ing and mountain or barren lands.
In giving the assessed valuations for
lands the minimum values to be fixed
by the assessor are specified. Unless
expressly noted higher valuations
may be given because of favorable
location or other factor enhancing
values.
LAND VALUES
The schedule for cultivated lands
is 500 per acre for first class, $50
for second and $50 for third class.
Wild hay or meadow lands will be
assessed at the minimum valuations
of $40 for first and SIS for second
class.
8Aa "
$25 and SIS per acre and up.
The assessed valuations or arabic
lands will be $50, $40 and $40 per
acre for the third classes.
The minimum valuations on graz
ing lands will be IS, SIS and So per
acre.
The assessors will list only one
class of barren lands and will fix the
valuation between $1.25 and So per
acre.
All special lands will be assessed in
excess of a 500 per acre valuation.
The bulletin classified as special
land that land which, by reason of
character alone, might be placed in
one of the six classes, but which by
reason of extra desirable location or
other causes, is, in the opinion of the
assessor, of greater valuation than
land in general coming under a like
character classification.
LIVE STOCK
A full count of all stock must be
returned by owners, the bulletin
states. The valuations, according to
the recommendations made by the
OLdl0 DOdIu Vi GQudAiLd tlOA AZ Aot-
flied by the Tax Commission for assess
ment in 1922 will be as follows:
Cattle, s28 per head; bulls, 50 and
up: dairy cows, $40; work horses
(1,1OO pounds and up), $50; work
horses (less than 100 pounds) ,$75;
saddle horses, $55; stock horses ac-
cording to assessors judgment, stall
lions. 5000 and up; brood mares, $50
and up; work mules, $50; stock mules
$50; jacks. $500 and up; burros,
$40; sheep 81; bucks, IS; goats, So;
hogs (eight months and over), $40;
pigs Ito eight months), 81; poultry
(chickens), so cents; turkeys, 81;
ducks, SO cents; geese, 81; bees, IS
per stand. Assessment of all other
stock to be left to assessor.
MERCHANDISE STOCKS
The following method of assessing
merchandise stocks was adopted by
the State Board Of Equalization.
The last previous inventory shall be
taken as the basis of valuation, pro-
vided the inventory was taken within
six (e) months prior to the time of
assessment, and a deduction of Is
per cent (15 per cent?, from the in
ventory value shall be allowed for de-
probation.
Uuder this rule a stock of merchan-
disc showing an inventory value of
$4,000 would have a deprecated
value OF $500 for assessment.
In the application of this rule, it
is the duty of assessors to demand
proper inventories of merchandise
sfonLo from tho ownorc opd In aaoo
of refusal or neglect on the part of
said owners to furnish the same, as
SCISSORS will make an arbitrary assess
ment as provided by law.
In all cases where the arbitrary as
sessment is made under the provi-
sions of this rule, assessors are df-
rected to report such assessment with
the name of the owner and amount of
the assessment to the State Board of
Equalization or the Nevada Tax Com
mission.
MOTOR VALUES
Assessors are directed to use the
pamphlet entitled List of Automo-
biles Showing Model, Type of Body
and List Price," and supplements in
finding the assessed valuation of mo-
tOF-uriteH Vehicles as IecOmHl0uueu
by the State Board of Equalization,
September 8. 1921.
The assessed valuation of motor
driven vehicles is determined by ap-
plying the fillowing percentage fac
tors to the price of machine as print
ed in the pamphlet:
1922 and advance model
.----..--.--100 per cent of list price
1921 model 80 per cent of list price
1920 model. 80 per cent of list price
1919 model. SIS per cent of list price
1918 model. SO per cent of list price
BY resolution of the State Board OF
Equalization motor vehicles of older
models than 1918 are to be left to as
sesors for valuation. and assessors
are instructed to list all motor vehi-
cles with the name of car, horsepower
and veal made.
In the event of the owner trading a
used car, upon which the taxes have