The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-08-27
TO REASSESS
PROPERTY IN
CAPITAL CITY
w. H. Patrick, Tax Supervisor
For This District, 10
Direct Work
COMPLAINTS ARE FILED
Tax Commissioner ThOreSen
Asks Cooperation of Citi-
zens in Correcting De-
fectiye Valuations


State Tax Commissioner Thoresen
Yesterday issued an order directing
a reassessment Of the city of Bis
marck. ". II. Patrick has been ap-
pointed special assessor to do the
work. Mr.. Patrick began the reas-
sessing today and it is hoped {" haze
the work completed within a month.
In announcing his decision to re
assess b i S m arck, Commissioner
Thoresen said:
Many Complaints
"Since taking over the office Of
Tax Commissioner this spring there
has been a large number of com
plants AS to the inequality Of assess
ments in the city Of Bismarck. Many
of these complaints l have personally
investigated and found that in many
instances the criticism seemed justi-
fled. ! have therefore, after con-
siderable thought on the matter, de-
cided to order a reassesment Of the
city. The object and purpose of the
reassessmen is to correct any lrreg-
ularities which may exist and to
eaualize the taxes in Bismarck in ac-
cordance with the amount of prop
erty that the several property own
ers may own.
''The reassessment of the city does
not necessarily mean that there will
be an increased valuation for the
city. but we hope to be able to dis
tribute more equitahly the assessed
valuation among the citizens of Bis;
marck. !
For the purpose Of reassessment
p,tr
the Tax Supervisor for this Judicial
Of Bismarck, who would liIe to see
fair and equitable assessment, will
lend such assistance to the special
assessor AS they may be able to do.
"ThiS is one step along the line
which | have mentioned before. that
the big problem in taxation is the
equalization Of taxes"
Warned City Commission
When the city began its assessment
last spring. Commissioner ThOresen
directed Il lrt,er to the City Commits
non warning them that il Il fair and
equitable assessment was not made, he
would direct reassesment. After
the assessment was made, lit is con-
tended, many instances of unfair
assessment were brought to the at
tention of the tax cOmmissiQner' 5
office. He has done some inveHiga-
tion upon the complaints and enough
was disclosed in a preliminary survey
to induce him to make j thorough
investigation into the assessments.
Public utilities, household goods and
clothing have been eliminated. The
utilities can be handled directly by
the state board and the other items
were not considered important
enough for reaSSessment.
There. will be opportunity for a
hearing of all complaints. Taxpay-
ers of. Bismarck are urged to lend
every possible assistance in the in
terests of 4 fair, honest and equitable
assessment. 1t is not probable that
the sum total will be changed but
that the assessment will be directed
chiefly to equalizing where Unequal
ity Of assessments is disclosed.
Formal Order
The formal order follows:
compliant having been made that
irregularities have been made in the
assessment of the City of Bismarck,
County of Burleigh, State Of North
Dakota, for the year 1925, and that
such irregularities in the assessme mt
has not been corrected by the Board
of Review, and believing that re-
assessment thereof is desirable and
necessary to the end that all of the
property and objects of taxation in
the said assessment district shall be
assessed equally as compared with
like property in the said county.
1T Is Ordered. that q reassessment
of the city Of Bismarck in the county
of Burleigh. State of North Dakota
be made Of the following real and
personal property, to:wit:>~ business
structures and improvements on city
lots, used for business purposes; res
licences and other structures and I'M
provements on city lots, not includ-
ing business structures, and Items
II, 12, 13, IA, Is. l6, II, 90, "a, 25 and
q, of the personal property assess.
ment list, be had for the year 1925
ip accordapce with existing statutes
/"It Is, Ordered, that W., II. Patrick
be and rs hereby appointed SPECIAL
assessor for the city of Bismarck in
the county Of Burleigh, State OF
J. North Dakota, for the year 1925 to
reassess said city.
Use Assessors Books
1T Is Further Ordered, that said
ilSScSSOI VuoAlAy Uyt kuS
assessors oath. without 6tnd.
"And 1t Is Further Ordered, that
the said assessor may, if in his judg.
ment the same is expedient, use the
present assessors books for the year
1925, in making such reassessment
and to use any of the existing rec.
ords which said assessor deems cor.
rect, and in making any changes that
the same shall be entered therein by
using a different color of ink to de.
note such change, and any part OF
the original record not changed shall
be considered the work of such as
SCISSOR in reassessing.
"And 1t Is Further Ordered, that
when said work of reassessing is
completed that the said assessor
shah file the same in the office q.
the County Auditor of Burleigh
County, at his office in the City OF
Bismarck, North Dakota, there to be
reviewed and equalized as provided
I. by law. z !
.3' dated at Bismarck, North Dakota
this Goth day of August. 1926.
"T, H. H. HHORESEN