The journal. (Caldwell, Ohio) 1934-1961, 1947-08-28

ment of Taxation, explains in detail
the reappraisaI of real estate which
must be made in Ohio and Noble
county before the year 1949.
The work of reappraising the
property values in this county will
TALL on the shoulders of Auditor
George E. Bates, under whose super
vision, a clerk or corps of clerks will
De trained in the intricate Job OF
taking such reappraisal.
Fred f. Becker, who heads the
Division of County Affairs in the
State Department of Taxation. ex-
plains In a letter the procedure
which must be followed according to
law. There is also included a COPY
of another letter to H. B. Albright
auditor of Preble county, who re-
quested this information.
In the words of Mr.. Becker. the
following must take. place and il
applies in every detail to Noble
county:
I'VE welcome the opportunity OF
advising the press of not only the
statutes relating to the appraisal OF
real property but also outlining the
procedure necessary to obtain uni
form values not only within the tax
ing district of a particular county
but on statewide basis. We believe
that if the general public had full
and complete information in regard
to value of real property that the
reappraisal would receive support
and sanction.
Under the provisions of article IL
Section 2 of the Ohio Constitution
all real property is required to be
assessed according to value. We
have so-called uniform tax system
In the State of Ohio. All tax levies
for specific purpose within a given
tax district must be uniformly lev
led. However, we do not have uni
form taxation unless the base used
In computing taxes, namely assessed
valuation, is made on a uniform
basis.
House Bill 317, effective Septem-
Der IL, 1947, amends existing section
5548. Under the provisions of H. B.
BIT the statewide appraisal of all
real property must be completed on
or before the year 1949. According
to our records there has been no re-
appraisal of real property in Noble
county since 1925 Under the prov
isions of the Mcdonald Act passed
In 1925 all counties were required
to make general reappraisal as of
that year and each six years there
after. This act was effective for a
number of years and required that
all real property be revalued in the
years 1881, 1887, 1943. However, in
most counties in the State of Ohio,
the so-called appraisals made in
1881 and 1943, inclusive, were mere
ly gesture. In our opinion it is
necessary to view and value each
and every tract and parcel of real
property to enable an assessor to
properly price the property for tax
alton purposes.
{ We held seven district meetings
throughout the state, inviting county
auditors, county treasurers and
county commissioners for the pur-
pose of discussing with those Off
cials not only the provision of House
Bill 317 but also the procedure re-
lating to statewide reappraisaL
Your county officials were invited
to attend the meeting held in Col
umbus on July 21, 1947. A check of
the roster disclosed that no one at
tended from Noble county.
We are enclosing an announce
ment of the farm appraisal case
study course to be given at Ohio
State University August ii to %,
inclusive. These announcements
were mailed to all county auditors in
June with the suggestion that each
county have at least one representa-
tive in the school
If we have failed to give you suf-
Ecient information in regard to this
subject we would welcome the op-
portunity to answer any and all
specific questions as we believe that
the taxpayers of the State of Ohio
should be given full and complete
and unbiased information in regard
to the tax system in Ohio.
In his letter to the Preble county
auditor, MIR. Becker stated the fol-
lowing, which would also apply to
Noble county:
that it is impossible to make fair
and equitable appraisal of real
property if the job is delayed until
the last minute and county auditors
attempt to do the work in short
period of time, using a large number
of unframed field workers that have
no training or preparation for this
type of work. We discussed the ad-
visibility and feasibility of starting
the job in the year 1947 and contin-
uing the work until such time as it
can be completed, which date must
not be later than 1949.
The county auditor, in addition to
his other duties, is the assessor of
all real property in the county and
is authorized by the statutes to en-
ploy experts, deputies and clerks
required to do the work. From past
experience we find that property
values are more uniform when deter
mined by professional appraisers.
We therefore suggested to the var
ious county officials that insofar as
finances permitted and services
were available that professional ap-
praiserS be employed to appraiSe all
industrial, public utility, business
and urban residential property.
In many counties funds are not
available to employ professional ap-
praisers to appraise or supervise
farm property. For number of
years we have advocated that a
school be started for the purpose
of training people engaged in ap-
praisal work. Partly as result of our
activities, the American Institute of
Real Estate Appraisers, in coopera-
ton with Ohio State University
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