Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1922-09-19
FAVORSCOUNTY
ASSESSOR PLAN
Converse Satisfied That Bet
ter Results Would Come
From It.

North Dakota legislature will have to.
consider, If Tax Commissioner &C.
Converse has his way about it, is the
establishment Of a system of county
assessors, Mr.. Converse favors a
change from the present system as a
basis Of getting a good assessment for
all parts Of a given county, and Of
assessments of all the counties of the
state.
The assessment must be good before
any board or set of boards can make
a good equalization, declares Mr.. Con-
verse.
IF the assessor performs his work
we'll, then the work of the other off,
Gals having to do with taxation is
easy" declares the tax commissioner.
If his work Is badly done. 1T be-
ONE practically impossible for any
other official or board to correct his
mistakes. He, more than any othcr
official, may put the ak into tax or take
the ak out of tax. True, boards of re-
view pass upon his work, but they
have very little opportunity. compare
lively, to make the assessment just
and fair. l do not believe it is pos
sible for any board Of review to trans
form a very bad assessment into a very
OWN AN ~ " SOuAIty "a Us III
equalization and the state board Of
equalization, ii is not even in the
realm Of possibility for them to ac-
complish such a transformation. The
reason for this lies in the limitation
upon their power and the nature Of
the problem which confronts them.
The county board is obliged to raise
or lower valuations by taxing districts.
In raising a given township, their ac-
ton increases some valuations which
are already too high in the effort to
raise others which are too low. 1t is
the conscientious citizen who Is thus
penalized for his honesty and fairness.
Generally the same inequalities exist
In the valuations after the board of
equalization has performed its work as
existed when the assessor turned over
his books to the board Of review. It
is to the assessor we must look for a
fair assessment; and, without a fair
assessment. 1t is impossible. fairly to
apportion the burden Of assessment
Hard to Get Able Men.
Mr.. Converse then went OF to show
how large a number of assessors were
employed in the course of the year, OF
the short time they were employed
ing how impossible 1t was to get men
Of expert qualifications for the short
period OF employment. .
I'm the nature Of the problem"
questions Mr.. Converse, how IAN the
voters expect satisfactory results In
assessment when, on one county. there
may be fifty different men engaged in
the task Of assessing the property,
each working independently Of the
others? Suppose each assessor does
his level best. Suppose that each as
G~~
tons Of favoritism of ingratiatinG
himself with this or that faction
which ma be powerful in the political
affairs Of the city Of the community
concerned. Under. the best of condi.
tons. you would still have fifty differ
ent standards OF valuation, for valua-
ton is at best, a matter of opinion
Mr.. Converse has many arguments
for the single assessor for a county
"One argument for the single assessor
ia that he would bring to the sork
one standard Of values but the meas.
ure' Of value would be uniform, and
! uniformity is the attribute which is Of
supreme Importance. With valuations
for the entire county measured by the
same individuals opinion, there
should be little occasion for changes
Rby the local boards of review, and
! probably no occasion for changes by
the county board of equalization. The
state board OF equalization might still
have occasion to make changes. bu,
such changes as they have power tc
make, can affect only the distribution
! Of the burden OF the state tax. which
is only a small portion Of the tota,
tax"
Suggestion that in the single asses.
sor system, the summer n fall bt
given over to the assessing of farm
lands and the winter to city rea
estate and commercial enterprises l.
made that the method Of appointment
should be upon some basis of merit, BY
examination or otherwise with ap.
prevail of candidates with highes,