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Show INSTALLMENT TAX PAYMENT PLAN HJLS SNAG Iron County Clerk Opposes Proposed Procedure As Tending to Increase Delinquency De-linquency in Payments Fear that the installment method of paying taxes would only serve to increase delinquency, delin-quency, was expressed by W. Clair Rowley, clerk and auditor audi-tor of Iron county at the district dis-trict convention of taxing offi- nf Wnehinpfnti Tvnn jinrl Kane counties held here Friday. Mr. Rowley ' contended that while as a last resort it might be advisable for a treasurer to accept a part payment of taxes in times of financial stress, for the benefit of both the government govern-ment and the taxpayer, in ordinary ordi-nary times he feared that the main result of such a policy would be an increase in delinquency. delin-quency. Supporers of the part payment plan have held that by permitting permit-ting a part payment of taxes governmental agencies might lessen the amount of delinquency that would otherwise prevail. This subject was under discussion dis-cussion before the supreme court of the state at Salt Lake, and it had been ruled that installment payments would be left to the discretion of the various county treasurers. All the commissioners from each of the three counties, except ex-cept Chairman Hugh L. Adams of the Iron county board," were present at the convention Friday. Fri-day. The three county assessors and a sprinkling of other county officials having to do with taxes were present. The state tax commission com-mission was represented by E. H. Snow, chairman, of St. George, George A. Critchlow of Salt Lake and H. T. Leatham of Cache. Interest in the convention seemed to center largely on the valuation of realty, and especially espe-cially of grazing lands. Chairman Chair-man G. D. McDonald of Kane was one of those who thought (Continued on page 2) INSTALLMENT (Continued from page 1) that the valuations placed on grazing lands in li is county for taxation purposes has been too high, and Iron county officials also cited instances. It appeared appear-ed that some classification of grazing lands was advisable, and it is probable that this will be attempted in time for the new values to appear on the 1932 tax roils-. The officials will have to wait, however, Mr. McDonald said, until spring, when the land can be visited and valued. All counties present appeared to be willing to have a reclassification reclas-sification made of all farm land and a revoluation of improvements, improve-ments, at an early date. This is in lino with the state tax commission's com-mission's plan to complete this work over the state. Commissioner E. E. Williams cf Iron said his board does not agree with the state tax commission com-mission that assessed valuations on real estate and improvements improve-ments should be maintained at about the figure they were last year. He said that, after seven years of drouth in his county, some lands formerly classified ;is irrigated farm lands have gone back to sagebrush. The state tax commission members, however, said that their plan did not contemplate that there should be a servile assessment of lands this year at exactly the same values as last; but rather that adjustments should be made in individual cases on both lands and improvements, a3 might be found just. They did not think it wise, however, that realty values should be carried car-ried downward because the values val-ues of such lands have gone down. Rather, it was argued, the assessed values of realty are, on the whole, less than the actual ac-tual value. The attempt should l)e made to retain the present proportion of assessed to real value, at least. Then, in assessing assess-ing other classes of property the same proportion should be retained. This might mean that valuations on some classes of tangible personal property should he raised, and this is being done to some extent, in the commission's commis-sion's recommendations in regard re-gard to assessment of automobiles. automo-biles. Valuation of livestock was Under discussion for a few minutes, min-utes, and it was argued, more or less facetiously, that sheep and poultry should be on the same level. It was pointed out that ewes which are no longer able to stand range conditions are selling, where they can be sold at all, around $1 a head; and laying pullets are bringing that much or more. |
