The journal. (Caldwell, Ohio) 1934-1961, 1953-02-12
TAXATION AS THE STATE SEES TT

Ferd Becker county affairs chief from the board of
tans that professional and trained vau-
aoe In the long run in property reappraisal than natives
He has reference, of course the second partial reap
prasa held in Noble county and the subsequent complaints
received during the payment of the first half
real estate tax
Becker, who has been with the department for
number of years. authority real valuations
whether it be in Noble Summit counties.
His comments and complete breakdown on the reap
prasaI OF real estate in Noble county is follows:
One of your subscribers to copy of your Thurs
day. January Is, 1853 edition calling attention the
editorial in that titled New Theory Same Results"
In opinion you are rendering service to the tax
payers in your county by calling their the
unsatisfactory valuation of real property throughout the
Permit to call your attention to the definition of
equalization of real property valuations in the aggregate
1t is the duty of the county auditor in his capacity
real property revalue each and
every tract of real property his county once in six year
period Both the constitution and the statutes of the State
of Ohio provide that property shall be assessed
according to its value money There is no consu
onal statutory for the other
value for taxation Due to the failure and negligence
of assessors on statewide basis the General Assembly
enacted B. 644 authorizing and requiring the board OF tax
appeals to out for the OF equaizng
real property values throughout the state.
Starting in the year 1912 we held district meetings for
the purpose informing county auditors of duty
regard assessing property for the year 1943 Again
947 meeting held with all county auditors calling their
year. it necessary for them to view and apprase each
and every tract in their county once in syear period
starting with the year 943 and ending 1949 Instructions
were issued and all county audi
relating the method to be followed in each and
county so that property would be by the
yardstick only each county but each and every
taxing subdivision within the county.
If the valuation of real property had been made in
each and every county compliance with constitutional
and statutory provisions there would have been necessity
for the enactment of H. B. 644.
the of the act, the board OF tax
appeals determined to follow three steps:
To equaize the aggregate assessed valuations between
counties for the tax year 1852
To furnish to all county auditors information relating
70 tho alto of assessed valuations to market valuations Of
of
enable the county auditor to proceed make the neceS
say corrections and to the end that each and
every property would be assessed IN relaoh 10 o'er types
of similar property.
If all types and classes of property within the various
subdivisions each county assessed uniform basis
then horizontal increases could be made found necessary
adjust the aggregate assessed value to the true value IN
money of all types of real property
Regardless of the method used to check inequalities OF
assessed values equalization ever make good
assessment poor Equalization by changing the
aggregate values of all property in certain class group
does not compensate for errors in the original assess
ment -,
In nv opinion of real property should
remain local function with the department of taxation
correatng supervising and cooperating with local officials
to assess all property standardized basis However, this
be satisfactorily carried out unless we nave
to obtain equality assessed valuations to improve our
methods of making the original assessment
Two factors are used 10 determine the amount VI oey
paid by each taxpayer:
The valuation the base of the ad vaorem tax system
Rate of tax fixed annually by the various taxing auth
critics namely county commissioners, township trustees
boards of education and municipal councils The valuation
multiplied by the rate determines the amount OF dollars ana
cents of actual levied and collected.
The county auditor and county treasurer under the
laws of the State Ohio not responsible for determ
ing tax rates as the sole responsibility of the taxing
authorities taxpayer is dissatisfied with the amount OF
taxes he paying he should discuss the matter with the
axng authorities IT, however, he of the opinion that the
valuation is in of its true value in money or is not
IN the same basis corresponding property then he should
discuss matter with the county AUDITOR the assessor OF
real property within county Valuations should oe regard
ed as measuring stick to determine the share proportion
m nercentage of each taxpayer to the total needs OF the
Subdivision Let repeat equalization by changing the
saorepae assessed valuation of all property in certain
ss orop or area not correct in the original
assessment 49,, o o,a
for more satisfactory to the taxpayers of Noble county
the had followed the suggestions and
ons made in 1942 and each year thereafter relating to
standardized procedure and employed trained people to
determine valuations The money spent making two lncon
ete annrasals would doubt have paid for detailed
pppraisa made upon standardized basis In my opinion
only appraisal OF hat type Is ne 1ared and
Tax valuations" now prevaing:n
81 CwICK |