The West Virginian. [volume] (Fairmont, W. Va.) 1914-1974, 1922-05-31
] '.BOARiD0I
REVIEW WARNED
TO OBEY TAX LAW
HaIIanan Sends Letter Advis-
ina Members of Duties in
Equalization.

Members of the Marion County
Board of Equalization and Review
have been warned by Walter 5.
Hauanan. state tax commissioner,
to carry out the provisions OF the
property assessment laws and see
that valuations are equal and mi
form. Mr.. Hallauan has sen. -
rer to the members of the b.. Il,
advising them of their duties.
The board does not have any
authority to arbitrarily reduce any
valuations unless there is sub
stantial reason shown therefor,
says the tax commissioner in his
letter, adding that way would be
an abuse and that ANY effort upon
vour part to exercise authority in
would subject any member to re-
noyaI as q member of such board.
The power is vested in the board of
public works to remove any mem :
Der of the board of review and
equalization without the assign
nent of cause, but it is not desired
to invoke that authority unless
there is some abuse OF the discre-
ton vested in you as a part OF the
assessing machinery.
Function to HeVte"
The function of the board, Com
missioner Hallanan points out. is to
review the asses sments made by
the local assessor and with the idea
of euualizing the assessment OF
property as between the various
districts of the county.
THE time is drawing near when
you will be called upon to sit as
of rnviav- n6
eoua !ization of your county for the
purpose OF reviewing the assess
mcnts made by the local assessors
for this year" says the tax com
missioner in his letter I'm most
of the counties the assessors have
made an honest effort to assess all
property on the basis OF the true
and actual value and ! am very
anxious to see that the boards OF
review and equalization give con
sideration to the subject in accord
ance with their oaths of office
when you were appointed as a
member of the board of review and
you were required 10
take an oath prescribed by section
5 of article of the constitution,
and under that oath you were
sworn to the obligation to enforce
the provisions of the constitution
of the state providing that taxation
shall be equal and uniform ana
the laws made in pursuance there
to providing for the assessment or
all property at its true and actual
value You have taken the same
oath that have taken as tax com
missioner of the state and you are
under the same solemn obligation
TO enforce the laws without fear Or
favor.
In Compliance With Law.
s"The legislature OF the state has
provided machinery for the enforce
ment of the laws and the state tax
is charged with the
direction of that machinery. l re-
gard YOU as a part of the organiza-
ton, whose duty it is to see that
all property is assessed IN compE-
ance with the law
ssYou gentlemen know that the
asses ment of property in the varl-
Gus counties of the state has not
been on the basis provided for by
law. It is my purpose OF insist
upon a literal and strict assess
ment of property in accordance
with tn. law and this must be done
in the 55 counties OF the
state
stI want your hearty cooperation
in the tfesent years work. Our re-
valuation program is proceeding
very satisfactorily and hope TO be
able to show a very large increase
IN the assessment of property
the state This In
crease will be made the basis for
a revision of our rates of levy and
this is one of the important eco
nomic problems which the state Of
West Virginia is confronting TO-
day. This department will place
at your disposal its assistance IT
every possible way to the end thai
the assessment of property in every
in the state will ne placed
upon a legal basis and at the same
time in uniformity with the assess
meut of all other counties
81 hope you will appreciate that
the position you occupy IS one of
a public duty and under which you
are guided by the provisions OF the
law and that if any efforts are made
to persuade you from that course
of duty that YOU shall regard such
effort with resentment. | hope that
every member Of the board OF re-
view and equalization in the Vari-
ous counties of the state will feel
that he has sacred and solemn /
obligation to perform.
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