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Show State ExpectsTo ExpectsTo Expects ExpectsRural To RevalueRIIEaI Revalue RevalueRuial ! Rural Ruial RIIEaI Lands Lnds L LandsTax nds- nds ndsTax - ' " Tax . OoDUlllBSlon Commission CommissionReviews CommissionReviewsAppraisal ReVIews ReviewsAppraisal A ppnusal Appraisal WorkThe Work The state tax . commission wllcany will willI willcan willcane I can cane 1 out an intensive Intens1 progranIn prog.ra.m progra.m program . prog.ra.min programin in 1939 for tor the lhe revaluation of rural rurallands rurallands ruralands lands throughout the state ac- ac - according according ac according - cording to an announcement in theoommtasfon the thecommt.sslon UKcommission commt.sslon commtsslon oommtasfon . s biennial report Juslreleased JuslreleasedThis Just Justreleased justreleased releasedThis released This is part of a : larger program programunder programunder progranrunder under way for several years , , in inwhl.ch inwhich Irwhich whl.ch whlch which . , the commission is attempt attempt- attempting attempting attempting - - ing to eliminate inequalities mequaJ1t1es inequailties iproperty 111 In 111property Inproperty * property tax assessments 88SeSSI11ents as bitween be- be - between between - tween two oounUfts COW1Ut-.a COW1Ut.a COW1Ut .a a counties - . localities locallUes locaiities and andindividual andlndMdual ar arIndividual Individual lndMdual properties propertie propertiesThe & The commission colt1lIll8&1on colt1lIll81on & reported thatthe that thatthe thatthe the work Is about a.bout . 86 per cent cornplete com coin complete coinplate plete plate as far as buildings are con- con concerned concerned con concerned - cerned that lhat all r real estate In Balt Salt BaltLake SaltLake SaltLake Lake Citv Cltv City and Ogden has been n nappralsed re- re - reappra.1sed reappraised - appralsed appra.1sed appra1sed appraised . while whlle some work hasbeen has hasJx hasbeen Jx > . .en en been done on farm and grazinglandsCounty grazing grazinglands grazinglands landsCounty lands Count County , . Unite Unlta Units CooperateOooperaUng GooperateCooperating Cooperate Gooperate Cooperating OooperaUng with the commis oommis- oommis commie- commie commission oommissioh commieslob - - sion sioh slob in Its work are county asses 888e8- 888e8 asses- - assessors 888e8sors assessors - sors and county OOWlty boards of equaltza equaliza equaltzaUon equalizason equallzaUon Uon son . . sonThe The appraisal a.ppra1sa appra1sa . ] of buildings bulldlngs waacommenced was wasoomnenoed wascommenced oomn\enoed oomn enoed commenced \ In 1931 the commis comml.8- comml.8 commis- commissions comml.8slon commission . - - sions slon sion 8 a report said The resthat reason reasonthat reasonthat that this t .s s ! . class cla & of property propertysingled WM was WMsingled wassingled singled out for first ftrst treatment was wasbecause .because because . because use a preliminary preUmlnary survey Indicated Indi Indicated indi- indi indicated - cated that buildings bulldtngs were very erraticaUy erratlcally er erratlca11y ratlca11y raticaUy assessed a.ssessed . throughout thestate the thesta.te thestate sta.te state . Subsequent Bubsequent de'ftlopllD.eC.ts deftlopllDeC.ts deftlopllDeCts dewetopntents de'ftlopllD.eC.tshave dewetopntentshave developmentahave ' . have shown that the first impres impres- impressions Impressions impressions - - sions of the lhe commission comml.sslon commlsslon cesnmtmon . on thispoint this thispoint thispoint point were substantially substantla.Uy substantlaUy . correct oorTeCt . . "While While " the scope 600pe of this reportmakes reportmakes report reportmakes makes it 1t impossible Impossthle for us to showContinued showContinued show < ( Continued on page five nve ) STATE EXPECTS EXFETS ( TO TOREVALUE TOREVALUE TOOEVALUI REVALUE ! : RURAL LANDSContinued LANDS LANDSContinued ( ( Continued C'mtlnued Cmtlnued ' from pace page OAet ones onesa o e > - - - - a complete analysis anaJys.ts anaJysts . of ot the situa situaUon situaLion situatlon Uon Lion the Inconsistencies 1ucon5J&tencles 1ucon5Jtencles . & In bulld build bulld1ng building buildInt 1ng ing a&befifiments abefifiments assessments & men ts Uxroufhout throughout W1e the thestate Utestate I state ( Subsequent developments developmentshave developmentshave developmentshave have shown Lha-t Lha t that - thfirst the th- th . - first impressloes Impres ImpresI Impresstons tmpressions I stons sloes of or the commission on this thispoint thispoint thispoint point were substantially substanUally correctWhile correct correctWhile . thisI I While MIlle the scope of this report re report report port makes It Impossible Impos.s.1b1e Imposs.1b1e Imposs1b1e . for us toshow to toshow toshow show a complete analysis analysts of tliesituation Ule the Ulesituat10n thesituation situat10n situation the Inconsistencies 1ncOns1stencle6 Inbuilding In InbuUdlng inbuilding buUdlng building : a sessmenta 8'ieSSments 8ieSSments assessments & ' throughoutthe throughout the sta.te state . can only be reallaed realized byan by byan byan an examination of the record rt"COld rtCOld " In inevery every 'very very ( ' Instance 1nstaI1C't 1nstaI1Ct ' " where when ' buildingshave bulldlng'l bulldlngl buildings bulldlng'lhave buildingshave ' have been bt11 bt- bt - 11 ( > appraised by the taxcommissionKecTdB tax taxcommLseion commLseion 'Om Om ( ' ml'IS1on mlIS1on . ' commLseionRecords l ' 'Cords Cords Records on n FUf FUe File FUfThte FUeThe5e FileTheae Thte The5e Theae rwords records ar are * on file In th thonlces the theo11k theoffices onlces offices o11k of the th < " respective respecUv < " county asseBSors as asSe6S0r aslessors Se6S0r lessors < ; and an(1 an1 ( have havefen haveen -fen fen -en en peen - . - very vt'ry vtry ' effec- effec rlfec- rlfec effectlve rlfeclive el fee- fee feeLive - - - tlve live In sho.vln shovln shooVtng shoeing . the Justice justlN ' an an1fairness and andfalrn andfairness < 1fairness falrn fairness of tine tiH the ' plan which the Ule taxcommissJon tax taxcommJssJon taxcommission commJssJon commission has hM put Into operaU operati Opt'TR OptTR opera Opt'TRUn ' Un ti < ( n UnWhl nWhi Wnl Whl Whi e p con , on 1 I lerable f'rablf frablf let-able let able ! ' - ' ii h e Nlalty NlaltyW'M eq ) < i lalltywa oallty oalltywan ] W'M WM wan ' . disclohed dtselosed dl . 'lo lo < ; ( ' . ' . , ( > I < 1 I t i 1 the UII ' average v-ragf v ragf a . - ' a-s-sessn a s sessn assessn asoe assess asoeI - - , , < < ; /I I n / i , Ls ts ) f buildti buildb buJI liI < WI gs between bf'twf'en bftwfen ' ' c C\I C I CIll nn nntl > ) \ UTtl UTtls ! ll tl -s s . - s Ui tb Rreatefrt greatet-.t greatet.t greatet .t t greatest - . Ii I h.lllality hlllality Io o < . iiULllly uality { Ls is txtwe-fi txtwe fi b b4 < b4tweei t tweei \ t'f tf ' - I i cllvid livid d ( I v Id ia.1 ia1 ml 1a . ] a4sesblul a&s as 110 . & " ' , . < ( ' 's.si s.si ssi ' ; . . . , K 1t i ts is L LI < ; ultli willI \I I \ . will It I II I t < ( u i 1 ( ( i It rt t\ t tIi \ , ' , Ii , { , , r < i l . L4 , . . ' , t I 1 Idhlh kdinks l < uiis ( , " hit Ii h 1 i e ' OCt Iee bc ) ( I n ) I is . ' . s.s ss . 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T r 40 t 1 l W 5O ' ) ( ) 54 \ , f < t l i 1 i 11 I 1 1 I 1 I lltK IHu hntl ) ! l"i li 1s 1 > s " < r c n rt nit 1 ! t t Ihf the ( lie " s " fll fig fl { r rf n nf ( f i r t l i > I 1 i r ! i i n rill rillt r 1 l au a\ a abecib \t t \ \ < b ( > beer becib PI PIh h 11 . , . t I 1 i I t 1 < ( ] Jn Hi J/\ J lv / \ n r < ( 1 j I t(1 t1 ed ' ( e < 1 1 j i val valA valAs valAs valI I A As < ; n a i 1 n III ill llli J i tratl trrttlin Iratln ) n f tI tl tie t e ' fact factI factt1 facttl t1 I I t I n II imero IInt'ro IIntro unero ' L . is Ls . lnllldingJ buildings lnlllding ' > \J J \ , sere weref seref l'n ln ' ' f 1 i i 1 I v . which hkh ' ir 'H H sr W v beinc bf'lng bflng being ' ao assessed assessedb ; . , 5Nt 5Ntb < ; ( > , . , . , b tI.11h t \I.11h I.11h wl ' \ . wtl I(11 I11 < ( h I t lave a\t a t ate \ ' no value In Du Dti Duchf Dtichesne Durhesne DuI I chesne chf J1t > < " county where \ here h're hre ( ' the tht ' englllt'er'l englllterl engineers enflneer'sof enflneersof englllt'er'lof engineersof " ' ' ' of the ( ' commls-slon commls slon 'omm1s.lon omm1s.lon omm1slon commission . - . have been bet'n betn bet'nork " ' \\ork ork work worklug \ workins orkIng Ing lug In tlie tht the ' appraisal appral.oal appraloal . ; of o ( buildlng'l buildlngl buildings buildlng'lfor buildingsfor buildingsor ' for ( th the ( ' sso assessment ' ; ( ' & < ; ment In to 1039 1939 thl'rt thlrt there therewere therewere ' ' were 1916 1910 1 1 < bllldtngs nildings bi ildlnfs appraised Of Ofthis Ofthis Ofthis this n imber ImbE-r ImbE r - 170I.ere 170 ' \ . were \I.ere I.ere found to be beof beof beof of no u value ue and therefore theN'forf theNforf ' ' can canN canceled canceled N > celed Jed for this Yl'ar Ylar years ' I > a&esSment aesSment assessment a&esSmentThis assessmentThis & assessmentThis This represents rt"pfents rtpfents " " ( ! 8 17 87 per cent or of orthe ofthe ofthe the total number numbt-r numbt r - of buildings assessed as . assensed ses.sed sessed sensed . In that Ulat county count- count countTrtbunf countTribune count . ) - } Tribune -Trtbunf Trtbunf -Tribune - > |