The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1925-04-23
CUJNDY EXPLAINS
NEW TAX LAWS
To Start Assessing Real
and Personal Property
On May /.
PLEADS COOPERATION
By ROBERT L. CUNDY.
Assessor of Incomes).

Ihe American people like to know
the "why of things" and for that rea-
son the assessor of incomes is pub
fishing this personal property assess
ment law. May first, the city and
town assessors start assessing real
and personal property in their re-
spective districts. This is one Of the
most important tasks entrusted to To-
cal officials. The amount of tax lew
led against each property owner will
be largely based upon their judgment.
While their assessment will in no way
effect the total amount of taxes levied,
it will apportion the tax levy property
owners. The duty of the assessors,
upon oath is to assess property at its
full value. If he does this every prop
erty owner will pay his just share of
state, county and local taxes. He is
not expected to amend or enact laws
but simply to intelligently admins
ter them. You may believe that GER
tain tax laws should be changed in
order to more equitably distribute the
tax burden but it must be remember
ed that tax laws can only be changed
by legislative action.
How Assessed.
Taxable personal property shall be
assessed in the district where the
same is located or customarily kept,
unless otherwise specifically provided.
The only exceptions are property in
transit, such as logs and timber, and
few classes of property that have
no fixed location. Subdivision CO.
Section 1040-requires live stock,
farm implements and farm products
owned by persons residing in one dis
trict and located on contiguous tract
of land in an adjoining district, to be
assessed where the owner resides, but
this provision has just been amended
by chapter 10 of the laws OF 1928 so
as to require all property Of this
character to be assessed in the dis
trict in which the same is located or
customarily kept This changes the
rule as laid down in the published tax
laws and brings it in harmony with
subdivision ca of section 7O.1S OIL the
statutes. The effect of this amend
ment is to require all taxable personal
property, except such as is in transit
or has no fixed situs, to be assessed
in the district in which the same IS
located or customarily kept Proper
tv in transit within the state on the
first day of May should be assessed
in the district in which the same
is intended to be kept or located, and
personal property having no fixed To-
cation should be assessed In the dis
trict where the owner or the person
in charge or possession Thereon re-
sides,
Basis of Assessment.
Section 1892 requires all real prop
ertv to be assessed cat the full value
which could ordinarily be obtained
therefor at private sale," and section
1884 REQUIRES all articles of person
al property to be valued by the as
SCISSOR Eat their true cash value" This
means the ordinary selling value of
the property in both cases. 1t does
not mean the price obtained at
forced sale nor the price of each spe-
cific parcel or description of property
sold. but the average of all sales OF
property of the character in ques-
ton
1925 Assessment Roll.
The 1925 roll has been prepared to
separate real estate into four classes
-A-Agrieultural B-Marsh, cut-over
or waste, Climber, D-resideptial,
commercial, etc. For city and vii
lage assessments-r mer-
camille, manufacturing and agrieul-
tural (Under this class will be en-
tered the total assessment Of acreage
property in cities and villages held
or used by the owner chiefly for farm
ing purposes. The new assessment
roll when presented to the assessors
gave them the impression of the extra
work but when studied to get its ad-
vsntages over the old system of as
sessine, they are now convinced that
the property owner is going to obtain
an equitable assessment. We have a
farm in Kenosha. county in previous
years assessed at 800 an acre. No
attention was given as to the kind OF
land. The new roll will separate this
farm as follows, acres Of agricultural
land. acres of marsh or waste, acres
OF timber, acres cf residential, COM
mercial, etc. Each class has a value
of its own. We will then measure the
value by the classification, rather than
assess at one going value for all kinds
OF land.
Some men are born rich; some earn