Five Mile Beach weekly journal., 1923-05-03
wildwood, May 2, 1923.

Mr.. Editor:
With your kind permission 1 would
like to present to the property owners
of Wildwood a few words in explana-
ton, not defense, of the assessors
valuation of property in Wildwood for
the year 1923.
Subject: Valuation of Real and Per-
SOnaI Property in Wildwood for 1928.
The matter herein discussed is I'M
dertaken with the view of placing be-
fore the public the assessors position
as to the local property owners, the
County Board of Taxation and the
State Board of Taxes and Assess
ments.
The assessor is primarily respon-
sible to the State Board of Taxes and
Assessments. He is directly under
the direction and supervision of the
County Board of Taxation, who is also
under the jurisdiction of the State
Board. The assessor is responsible to
the property owner for the just and
equitable assessments of all property,
both real and personal, without favor
or prejudice to the best of his ability
and judgment. Taking Wildwood as
an example, the assessors judgment
is in competition with the individual
judgment of approximately $500 prop
erty owners whose sole interest is
singly and individual. This district
contains about 1000 lots, $500 build
ings, hotels, dwellings, apartments,
etc, the total valuation of which ex-
ceeds ten million dollars. The amount
of taxes required to be raised on the
above valuation of ten million was
SAIL, 1852, divided as follows: For
state purposes, $40,112; county pur-
poses, $1O1 ,969.81; for local schools,
81, 900; for city purposes, $19S,094.31.
1t is the duty of the assessor to appor-
ton the above sum to the valuations
of the different properties in accord
ance with the rate as fixed by the
County Board of Taxation. The as
SCISSOR is no wise responsible for the
amount of taxes assessed. That rests
solely with the governing bodies of
the state, county and municipality
The assessor is alone responsible
for the valuation working under the
direction and supervision of the state
and county boards. No local infiu-
ences in any shape or form, officially
or otherwise, have been brought to
bear on the judgment of the present
He assumes the RESPONSE
bility of all mistakes of whatever kind
that may appear on the tax books.
Previous to the 1923 assessment It
was deemed advisable to make a
physical revision of the valuations on
improvements. In making that re-
vision numerous instances were dis
covered where buildings have been
erected on the rear of the lot and
overlooked by the assessor. That one
feature alone accounts for the in
crease in value of some properties. In
other and those cases were quite nu-
merous. Also the values were much
too low and were increased accord
ingly. In some cases the values were
found too high comparatively and
were reduced accordingly.
The most noteworthy increases
were in the larger hotels. 1t was a
matter of public criticism of the low
valuations accorded that class of
building at the expense of the cot
tager and owners of small properties,
which was an undoubted fact. The
raising of store rents, the transfer
20 .N1,o-o1 80 4La 1ornar hnuCoc in
view of these facts and acting in &C
cordance with his duty and obliga-
tions to other property owners the
assessor after mature consideration
and elaboration fixed the present val
uation. A reversal of that judgment
is not anticipated, as the assessor was
following positive instructions given
to all assessors by the State Board of
Taxes and Assessments.
The assertion is made that other
assessors did not follow those instruc-
tions. 1t may be, but proof must be
forthcoming to make the assertion a
fact. 1t is the duty of the County
Board to see that all assessors per-
form their duty and follow instruc-
tons, otherwise the State Board of
Taxes and Assessments take the mat
ter in hand.
The assessor claims and has evil
dence to back his claim that there
has not been m property in the city
of Wildwood changed owners during
the past year but what has brought a
price in exces of his valuation. The
assessor made those valuations abso-
lutely on his own conviction and is
alone responsible for same and will
sustain the same if necessary before
the State Board.
Low valuations are ~demoralizing to
both assessor and the public; it tends
to perjury on the part Of the asses
sor and cheating on the part of the
public.