Belt Valley times. [volume] (Armington, Mont.) 1894-1977, 1922-02-02
League ASSaiIS
Taxation Method

CHARGES that methods of assess
ment practiced in Cascade county and
other parts of the state are not based
on the statute providing that property
shall be taxed on certain percentage
of its cash value, which the supreme
court has interpreted as the price 8
person would accept for. property he
was not forced to sell and the price q
person would pay for property he is
not forced to buy, but are devised by
the assessors largely through the ap-
plication of their personal opinions re-
garding valuation. were made last
Thursday night at the regular session
of the Cascade County Taxpayers as
sociation.
By following the rules laid down by
state laws in regard to assessment
and taxation the association is of the
opinion that it would be simple mat
ter for the individual taxpayer to as
sess himself and thus eliminate much
of the expense attached to the as
SCISSORS office and also bring taxation
to a more just and equitable basis.
The taxpayer could himself determine
the cash value of hrs property and by
referring to the classification table
adopted by the state legislature in
1919, it would be no difficult problem
to fix the amount of the assessment,
it was pointed out.
If this method of individual assess
ment was placed in operation in Cas-
cade county, a consequence would be
reduction in the valuation of the coun-
ty and ultimately it's reduction from a
first to fourth or even lower class
county, it was said by H. Norskeg.
chairman of the meeting. He declared
that if property in this county was as
sessed on the basis of what it would be
sold for today, Cascade county would
rate as seventh class instead of sec
ond. He asserted that this condition
could be remedied by the taxpayers
personally following the provisions of
the present tax laws.
The state law classifying property
for the purpose of taxation was as
sailed on grounds that it was unjust
and discriminating, that it operated to
the disadvantage of the farmer and TO
the advantage of the person who in
vested his funds in stocks and other
intangible property that rs usually
locked up in a strong box. III. w.
Brown of Cascade, who was member
of the state legislature that passed
that bill, said he realized that the sta
tute was deficient in several respects,
but he added that it came nearer to
reaching the millions of dollars worth
of solvent credits that heretofore were
never taxed.
The committee appointed several
months ago to investigate, the possi- I
bilities of having every assessment t
list in the county published and thus
enable the detection of habitual tax
dodgers, reported that it had received
from several counties in
which the lists were made public.
The committe reported that three
in the state employ the .hon-
Dr. system" of assessment, which is
only when the assessment
lists are published. The committee
made no recommendations as to action
N this county.
The office of the county surveyor
md the county auditor were described
rs unnecessary to the conduct of
he county's business, and the associ
alton believed that it should open a
to prevent a further in I
.rease in taxation for school pur-
,oses, which members stated was ex-
.essive and yet not high enough to
latisfy the educators of the state.