South Bend news-times. (South Bend, Ind.) 1913-1938, 1922-08-10
COURTS MAY HEAR
COUNTY FIGHT ON
VALUATION BOOST
Montgomery County to Act
with 81 Joseph in Fight
with State Board.

The extent of the discretionary
powers OF the STATE tax commission
10 order horizontal increases in valu-
alton assessor ents in counties Of the
state over the heads Of the county
assessing authorities will probably
be tested IN the courts Of the state
as the result OF the st Joseph cOun-
~ board Of review refusing to make
increases ordered by the tax COM
mission Just what action will be
taken by county officials VIII not
be known until the tax commission
acts on the decision of the local
board Of review.
In refusing 10 obey the orders OF
the state commission 10 add So
SOC 600 20 the assessed valuation OF
land in South Bend the local board
OF review is setting a precedent for
the county. but Montgomery coun-
tvs board OF review has taken sirnJ
lar action against an order OF the
state body. The Montgomery coun-
~ board of review has fatty refused
20 carry out recommendation Of a
horizontal increase in assessm ents.
and in this refusal the board OF re-
view Is backed up by the Chamber OF
Commerce of Charlottesville and the
various farmers organizations Of
the state. and preparations are al
ready being made 10 take the case
20 the courts II the state tax com
mission attempts to enforce its
recommendation by increasing the
assessment for the county over the
Assessors Best Judges.
The stand is being generally taken
that local assessors are better
5udge of land values in their per
icular districts than the officials OF
the state tax board According 20
the state tax laws the tax commits
sion has the power 10 order In
Creases in assessments. The fight in
the courts Will not be a fight against
the cOnstitutionality Of the state
law as much as a fight against the
judgment Of the state tax commits
sion. The main contention OF the
county tax board of review IS thai
they are better judges Of land values
than the state tax commission. and
that the courts will uphold their
assessrne rents against summary or,
ders Of the tax commission TO make
a horizontal increase in valuation
assessm ents.
Inasmuch as the 81. Joseph coun-
" board Of reviews conflict with the
state tax commission IS the first con
fiict OF that nature that the county
has been engaged IN. procedure "a
doubtful. and just what Will be done
will depend on what the state tax
commission does The state body
may ignore the defy hurled at It's
authority and not press the matter
further. or 1t may increase the as
sessment Of the entire county In
the latter case in all prOba bility the
fight would be carried to the courts
In the particular case Of St
Joseph county. the attempt Of the
state tax commission 10 enforce its
order by saddling a blanket Increase
Of s4,5OO,O0O on the entire county
for failure of the board Of review
70 add that increase TO assessed
valuations OF land in the city Of
South Bend only would work an In
justice on owners OF property
throughout the entire county. The
fact that the tax board did not order
an increase of assessment for the
balance Of the county is taken "a
tacit admission that the assessed
valuations throughout the rest of
the county are fair. The enforce
ment OF its order however BY in
creasing the county's assessment
50. 100000 would be increasing the
assessed valuations Of property al
ready acknowledged as being as
sessed sufficiently high. and would
give grounds 10 affected property
owners 10 appeal to the courts in
their own behalf for relief from
such an Injustice