The people's voice. [volume] (Helena, Mont.) 1939-1969, 1948-12-17

''The assessor in far too many instances is forced
to recognize the political element in making his as
sessment, to take into consideration demands from
personal friends and political associates.
Assessors are elected without training or idea
of valuation
The assessors changed too often; there is nc
security of tenure.
The Remedy
The literature assessment leaves no doubt
about the inequalities, favoritisms and njustices
that have prevailed in the way property has been
assessed in many of the states Nor can doubt
that the way of selecting personnel for the
office has been anything to boast of. The charge
that the chief qualification has been the ability to
get votes is doubt true. That the voting public
has given the assessor neither security of tenure
adequate rewards cannot be denied.
Better Personnel Needed
But the weakness in the manner of selecting per-
Isonne the inefficiences inequalities and injustice
in performance we'll the lack of adequate re-
wards and security charged against the assessment
can, no doubt, be applied with equal right to other
offices.
The function of assessing property honestly
equitabIy and adequately is neither so dramatic,
remunerative eagerly sought for as many
other offices on the same level. The whole process
of selecting the performance, and question of equal
ty permitted to drift till taxes took on such
proportions that they really felt. When the
subject of taxation finally became major issue,
most of the discussion reaching the people was the
form of charges and counter charges by individuals
seeking office. Most of it propaganda and
founded neither fact the object of sound in
formation.
Improvement Possible
Some states, however, have made substantial and
sincere attempts to improve assessment. When i'm
in the assessment first undertaken,
there was suggestion that assessors should
not be chosen by of the ballot that he should
some way, be selected by tax commission or a
state agency under civil service rules Experience
however, has revealed easy solution by that
method.
The Tax Commission of Wisconsin in 1918 said
'"The most serious defect in tax system is the
method of selecting the assessment force >"
But the Legislature baked at this and Lutz,
leader in the tax reform, finally agreed that it is
useless now to talk of abandoning the principle of
local assessment in Wisconsin" and placed his faith
in better supervision. Since 1925, Wisconsin has
abandoned the idea of revolution in the manner of
selection and centralized control of assessment in the
State Assessor The idea of centralized control was
not acceptable to the majority. The public, it ap-
oeared was not ready to accept central control by
state employees who the product of state
political machine.
Wisconsin Outstanding
DR.. Harold M. Groves in the May, 1913, issue
# The Journal of Land and Public Utility Econom-
cs says "It is believed that in many states progress
supervision represents the most promising attack
pon the evils of inequtable local property tax
essments."
Wisconsin has made outstanding progress. The
manner in which it gained distinction is worth not
ng. The first and most important step the de-
elopment of supervision: capable honest, trained
supervisors with tact and the ability to give help,
and moral support to the assessor without
ppearing dictatorial secured in most instances
"In Wisconsin, it is the duty Of assessors to equal
valuations according to criterion of valuation set
y law" continues DR.. Groves.
Assessors are shown how to evaluate it is pointed
ut. District supervisors give encouragements and
dvice. They trained in tax laws assessor are
when they know they will be checked
p by the supervisors a
Adequate and continuous appropriations to en-