Menu History Laws |
particularly true, to my own Post Date: Mon, 4 Aug 2008 2:28:10 +0000 Have kicked on assessments, but can't get them lower." No doubt over-assessments of city property are, and particularly have been, more numerous and oppressive than over-assessments in the rural counties, though as I have shown, cases of over-assessment, or at least full assessment, are not wanting in the latter. particularly true, to my own knowledge, of Crow Wing county, which adjoins Aitkin, and which assesses lands, on an average, at $2. Autor of the post: Undefined It is an undeveloped county Post Date: Mon, 4 Aug 2008 2:18:02 +0000 33 per acre. It levies, or did in 1901, an average tax for all purposes aggregating nearly 4 per cent of such valuation. It is an undeveloped county ; the farms are new ; the farmers mostly without capital. Autor of the post: Undefined If, as sometimes happens Post Date: Mon, 4 Aug 2008 2:03:44 +0000 A farmer owning 160 acres of land, mortgaged, bought on purchase-money contract, or held somehow in the hope of ultimate clear title, soon makes improvements that bring his taxes to $20.00 per year and upwards on his quarter section. If, as sometimes happens, he buys cattle and horses on mortgage, or whether he gets them by slower and surer means, his personal property tax comes at once into play; and he is lucky indeed if he gets clear of his various taxes for 1-12 of his gross earnings. Autor of the post: Undefined Both by general custom Post Date: Mon, 4 Aug 2008 1:45:02 +0000 It may, in fine, be truly said that in Minnesota there were, in 1892, many farms, more particularly undeveloped and little- improved farms, which, if then bought for a price not equal to their assessed value, and held by the purchaser for speculation until 1900, and then sold for the best obtainable price, would have returned a loss instead of a profit on the investment. It may just as truly be said that the like lands bought for the like price in 1892, and held until this year, 1902, and sold now for the best ob- tainable price, would return a fair profit on the investment. Both by general custom, and in many states by statute solemnly con- firming such custom, the fair cash value or "true value in money" of such land or other property is simply the ideal price it would bring if discreetly sold at private sale on a market supplied only with occasional or average offerings of the kind of property so valued. Autor of the post: Undefined Yet, with all the foregoing Post Date: Mon, 4 Aug 2008 1:30:28 +0000 Everybody know-s that, ordinarily speaking, no such price could be obtained for all the lands in a county if all were offered and sold in, a few days', or even a few weeks', time ; still less, if all the lands in half a dozen adjoining counties were at the same time put on the market and sold. Taking one year with another, it is oftener that the ideal price mentioned cannot be obtained for an occasional tract of land than that it can. Yet, with all the foregoing facts and considerations adverse to the true value of lands, as compared with their assessed value, it re- mains undoubtedly true that, taking the average of settled con- ditions, and applying them to the assessed value of lands in slates where, a uniform tax on such valuation is levied throughout the state for state purposes, and where the law aims to assess at full value, the average actual selling price of lands not sold under the hammer or for taxes is, as in Iowa prior to 1897, about two- and one-half times their assessed value. Autor of the post: Undefined , not infrequently adopt for their Post Date: Mon, 4 Aug 2008 1:14:16 +0000 Assessors, as in St. Cloud, Minn., not infrequently adopt for their own guidance the rule that 40 per cent of what they think is the fair selling price should be put dov/n as the assessed value. Autor of the post: Undefined But this is another matter Post Date: Mon, 4 Aug 2008 1:03:33 +0000 It follows, therefore, that, where this rule applies, if the state or the Civil Nation, should need to obtain by condemnation proceedings large tracts of land, while the state should not fail to do equity where special facts would seem to require it. yet it should have, as a shield against the stubborn or obstructive proprietor, the option to take the land at ~y 2 times the amount of its assessed value on an average taken on assessments made for several years prior to such proceedings. But this is another matter, of which I "shall elsewhere say more. Autor of the post: Undefined " Report of the Committee Appointed Post Date: Mon, 4 Aug 2008 0:51:46 +0000 When there is no state tax levied on the as- sessed value of lands, but only local taxes, then, so long as the valuation is uniform within the taxing district, the assessed value matters comparatively little to the tax-payer, and there is a wide range in the percentages of assessed compared with true values. In Pennsylvania, the state levies no tax on lands ; and there, as ascertained by careful investigation in 1892, "the ratio of assessed to actual valuation differs greatly in the several counties, varying from 17 per cent in Luzerne to 100 per cent in Berks, 'Chester and Perry." Report of the Committee Appointed by the Tax Con- ference of Pennsylvania Interests. Autor of the post: Undefined A few years ago it Post Date: Mon, 4 Aug 2008 0:37:53 +0000 The ratio of assessed to actual valuation of real estate, averaged for the entire state of Pennsyl- vania, as ascertained in the same investigation for the year 1892, was 64^ per cent. The state of Indiana claims to hold an exceptional place in the matter of taxation. A few years ago it installed machinery to "jack up" assessed values. Autor of the post: Undefined " The state board of tax Post Date: Mon, 4 Aug 2008 0:23:56 +0000 In 1891 that state greatly increased the powers of the state board of tax commissioners. Since then Indiana has been struggling, with more or less success more in the case of real estate, less in the case of personal property to attain for assessed value the ideal of "true cash value." The state board of tax commissioners has succeeded in making it obligatory on the respective counties to pay out of county funds- the ex- penses of county assessors in attending annually at the state cap- ital a general convention of the state tax commissioners and the assessors. 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| 2442 | 2443 | 2444 | 2445 | 2446 | 2447 | 2448 | 2449 | 2450 | 2451 | 2452 | 2453 | 2454 | 2455 | 2456 | 2457 | 2458 | 2459 | 2460 | 2461 | 2462 | 2463 | 2464 | 2465 | 2466 | 2467 | 2468 | 2469 | 2470 | 2471 | 2472 | 2473 | 2474 | 2475 | 2476 | 2477 | 2478 | 2479 | 2480 | 2481 | 2482 | 2483 | 2484 | 2485 | 2486 | 2487 | 2488 | 2489 | 2490 | 2491 | 2492 | 2493 | 2494 | 2495 | 2496 | 2497 | 2498 | 2499 | 2500 | 2501 | 2502 | 2503 | 2504 | 2505 | 2506 | 2507 | 2508 | 2509 | 2510 | 2511 | 2512 | 2513 | 2514 | 2515 | 2516 | 2517 | 2518 | 2519 | 2520 | 2521 | 2522 | 2523 | 2524 | 2525 | 2526 | 2527 | 2528 | 2529 | 2530 | 2531 | 2532 | 2533 | 2534 | 2535 | 2536 | 2537 | 2538 | 2539 | 2540 | 2541 | 2542 | 2543 | 2544 | 2545 | 2546 | 2547 | 2548 | 2549 | 2550 | 2551 | 2552 | 2553 | 2554 | 2555 | 2556 | 2557 | 2558 | 2559 | 2560 | 2561 | 2562 | 2563 | 2564 | 2565 | 2566 | 2567 | 2568 | 2569 | 2570 | 2571 | 2572 | 2573 | 2574 | 2575 | 2576 | 2577 | 2578 | 2579 | 2580 | 2581 | 2582 | 2583 | 2584 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| 2728 | 2729 | 2730 | 2731 | 2732 | 2733 | 2734 | 2735 | 2736 | 2737 | 2738 | 2739 | 2740 | 2741 | 2742 | 2743 | 2744 | 2745 | 2746 | 2747 | 2748 | 2749 | 2750 | 2751 | 2752 | 2753 | 2754 | 2755 | 2756 | 2757 | 2758 | 2759 | 2760 | 2761 | 2762 | 2763 | 2764 | 2765 | 2766 | 2767 | 2768 | 2769 | 2770 | 2771 | 2772 | 2773 | 2774 | 2775 | 2776 | 2777 | 2778 | 2779 | 2780 | 2781 | 2782 | 2783 | 2784 | 2785 | 2786 | 2787 | 2788 | 2789 | 2790 | 2791 | 2792 | 2793 | 2794 | 2795 | 2796 | 2797 | 2798 | 2799 | 2800 | 2801 | 2802 | 2803 | 2804 | 2805 | 2806 | 2807 | 2808 | 2809 | 2810 | 2811 | 2812 | 2813 | 2814 | 2815 | 2816 | 2817 | 2818 | 2819 | 2820 | 2821 | 2822 | 2823 | 2824 | 2825 | 2826 | 2827 | 2828 | 2829 | 2830 | 2831 | 2832 | 2833 | 2834 | 2835 | 2836 | 2837 | 2838 | 2839 | 2840 | 2841 | 2842 | 2843 | 2844 | 2845 | 2846 | 2847 | 2848 | 2849 | 2850 | 2851 | 2852 | 2853 | 2854 | 2855 | 2856 | 2857 | 2858 | 2859 | 2860 | 2861 | 2862 | 2863 | 2864 | 2865 | 2866 | 2867 | 2868 | 2869 | 2870 | 2871 | 2872 | 2873 | 2874 | 2875 | 2876 | 2877 | 2878 | 2879 | 2880 | 2881 | 2882 | 2883 | 2884 | 2885 | 2886 | 2887 | 2888 | 2889 | 2890 | 2891 | 2892 | 2893 | 2894 | 2895 | 2896 | 2897 | 2898 | 2899 | 2900 | 2901 | 2902 | 2903 | 2904 | 2905 | 2906 | 2907 | 2908 | 2909 | 2910 | 2911 | 2912 | 2913 | 2914 | 2915 | 2916 | 2917 | 2918 | 2919 | 2920 | 2921 | 2922 | 2923 | 2924 | 2925 | 2926 | 2927 | 2928 | 2929 | 2930 | 2931 | 2932 | 2933 | 2934 | 2935 | 2936 | 2937 | 2938 | 2939 | 2940 | 2941 | 2942 | 2943 | 2944 | 2945 | 2946 | 2947 | 2948 | 2949 | 2950 | 2951 | 2952 | 2953 | 2954 | 2955 | 2956 | 2957 | 2958 | 2959 | 2960 | 2961 | 2962 | 2963 | 2964 | 2965 | 2966 | 2967 | 2968 | 2969 | 2970 | 2971 | 2972 | 2973 | 2974 | 2975 | 2976 | 2977 | 2978 | 2979 | 2980 | 2981 | 2982 | 2983 | 2984 | 2985 | 2986 | 2987 | 2988 | 2989 | 2990 | 2991 | 2992 | 2993 | 2994 | 2995 | 2996 | 2997 | 2998 | 2999 | 3000 | 3001 | 3002 | 3003 | 3004 | 3005 | 3006 | 3007 | 3008 | 3009 | 3010 | 3011 | 3012 | 3013 | 3014 | 3015 | 3016 | 3017 | 3018 | 3019 | 3020 | 3021 |