Evening star., 1941-11-03
City Heads Back
Plan Change
Assessor Board
Administrator for
Personal Property
Wins Approval

The commissioners today ap-
proved a recommendation Of As
SCISSOR E. A. Dent abolishing the
Board of Assistant Assessors for per-
sonal property and calling for ap-
pointment of an administrator to
replace the board.
They also indorsed Mr.. Dents sug-
gestion that there be no appeal
from the Board of Equalization and
Review to the Board of Tax Ap-
peals.
Both changes will require leeisla-
ton. it was indicated. and will be
for action.
The moves continue a series of
changes inaugurated by Mr. Dent
in the assessors Office to streamline
the organization and effect admin
istrative economies They also were
indorsed by Budget Officer Walter
L. Fowler.
Three Persons on Board.
The Board of Assistant Assessors
for personal property is now COM
posed of three assistant assessors,
and appeals from its decisions can
be made to the Board of Tax APP
peals. Mr.. Dent told the Commis-
sioners that placing this work under
an administrator would bring it in
line with the income tax division and
the inheritance and State tax divi-
sion, which likewise have admins
traitors. but from whom appeals may
be made to the appeals board.
Mr.. Dent told the Commissioners
a considerable amount of additional
revenue could be obtained for the
District by appointing an admins
traitor Of personal property at a
salary of 81 800 year and using the
remainder of the salaries of the
other two members, amounting to
$4,000. to employ three additional
examiners for District tax books.
Mr.. Dent explained that because of
the lack of sufficient examiners to
audit the books and returns of tax
payers. considerable revenue is lost
by the District.
The assessor said that if the per-
sonal property tax board were abol-
ished a change in the set-up of the
Board of Equalization and Review
for real estate would be necessary
because the present law includes the
three members of the Board of As
sistant Assessors for personal prop
erty on the Board of Equalization
and Review Mr.. Dent suggested
that the proposed administrator of
personal property be substituted for
the present personal property board
and that the administrator of in.
cQNe fakaee Added. This would re-
dute the Membership of the Board
ofsEqua lization and Review from
10 toe9 members.
Sufficient Appeal. Dent Contends.
In recommending that there be
no appeal from the Board of Equal
ization and Review to the Board of
Tax Appeals. as now provided by
law, Mr.. Dent contended that the
equalization and review body would
be sufficient appeal from the real
estate valuations fixed by a five
member board of assistant assessors.
He admitted that under his sug-
gested procedure five members of
the Equalization and Review Board
would be sitting in Judgment of
their own work but contended that
the other four members would Gre
ate balance He said that the
principle function of assessing real
estate is equalization and pointed
out that the knowledge of the as
SCISSORS of the large amount of work
involved in assessing $3.50 900 900
worth of real estate would be ex-
tremely helpful.
The danger of permitting appeals
to go to the Board OF Tax Appeals
from the equalization and review
group, he said, is that the former
board, having no knowledge of the
general situation in the block or
area involved, may upset equaliza-
ton by increasing or decreasing
the valuation of a single piece of
property on which the appeal is
made.