| Show OF PROPERTY IS BIG PROBLEM IH UTAH method of assessment is following a custom rather than law according to bulletin no 4 just issued by the utah taxpayers association dealing with the county assessor his duties his practices this exceptionally interesting Int erestine bulletin points out the method the county assessor takes in assessing different classes of property it shows that the banks are assessed than any other class of property paying as they do on an average of 47 per cent of their entire net income for state and local taxes city property throughout the state varies between 40 to 60 per cent according to the locality although the constitution says that all property shall be taxed at full cash value farm lands vary according to the districts here are some of the statistics showing some of the asses sed valuations in proportion to full cash value of farm lands cache per cent per cent weber per cent davis 43 84 per cent salt lake per cent beaver per cent aror per cent juab per cent millard per cent thoele tooele per cent utah per cent improvements are assessed in an extremely haphazard way since there is no basis upon which assessors work in at alues on this class of property when it comes to merchandise it pointed out that the assessor is perfectly at sea he must merely taip the unconfirmed word of the merchant ho may or may not give r complete statement respecting his inventory this Is looked upon in this bulletin as a source of great loss f the state although the constitution calls for the assessment of money only a small attempt is made to assess this class of property so that it has remained practically exempt utah is losing over annual on account of failure assess he sheep and nearly per year on account of the under assessment of cattle besides the losses in the failure to assess all these animals they too are not assessed at full cash value but only about 50 per cent of acknowledged cash value the bulletin then goes on to the question of motor vehicles it shows that in 1927 cars were using our highways supported by taxpayers and yet they were paying no taxes this was the sale of new cars alone and while licenses issued during the vear totaled there were only automobiles entered on the assessment ses rolls attempt has been made at two successive legislatures to correct this evil by insisting that no license shall be given to any automobile owner until he shows his paid up tax receipt this will yield to the state nearly per year which Is now lost in improper assessment on personal property it was shown that this likewise has broken down and that no genuine attempt Is made to assess the personal property in homes and that jewelry and other valuables escape taxation entirely when it comes to farm products attention is called to the fact that these remain wholly untaxed such as hay and grain in the bins and in the stack although no such exemption Is contemplated tem plated either in the constitution or in our statutes attention is also directed to the work of the county boards of equalization who are expected to equalize but who in reality confine their efforts to hearing protests against over assessments so that th bulletin suggests that our county boards of equalization should more pro pertly be called boards of reduction other states according to this bulletin ate having equally precarious difficulties in trying to equalize assessments sess ments all point to the fact that even with equitable assessment nothing can be equalized unless the administration Is intelligently and con directed and so the final question Is asked in this bulletin would public sentiment be back of the assessor and back of the county board of equalization it they attempted conscientiously and honestly to abide by the constitution to fulfill the law and to tax all taxable property in the county at its full cash value this bulletin Is probably the best crystallization of facts on the question of assessments that has ever been issued and gives an impressive picture of the important position which the assessor holds in our whole tax system and how futile any tax system Is unless properly administrated |
