FOREST TAXATION IN THE UNITED STATES 81 
independent of the towns. Thus, the taxpayer may pay taxes on 
two different valuations of the same property.” As for Cali- 
fornia, where the county, as already noted, is the unit of local tax 
administration, 165 of the 268 cities in the State make their own 
independent assessments of property within their borders upon which 
to levy city taxes (12, p. 122). 
ASSESSOR 
In New York, New Jersey, and all of the New England States, the 
assessing is done by town boards of assessors, while in Delaware, 
where the assessing unit is the county, there is a county board of 
assessors. In all other States, except Alabama, Georgia, and North 
Carolina, the responsibility for the original assessment in a given 
district is with a single assessing official. In some counties in States 
having a county assessor, the actual practice may be little different 
from that which prevails under township assessors. In Tillamook 
County, Oreg., for instance, it was found that the county had been 
divided into districts, each having a deputy assessor of its own respon- 
sible to the county assessor. This system did not work well, and 
when there came a demand for a complete reassessment, it was made 
by the assessor himself. 
In Alabama the county assessor is little more than a clerical officer, 
receiving the lists submitted by property owners and preparing the 
assessment roll. Each county commissioner assumes responsibility 
for fixing the assessed values in his part of the county. In most 
instances the assessed value of real property is carried forward year 
after year at the same figure. It is the custom for a commissioner to 
recommend an increase or decrease in assessment only when he ob- 
serves, or has brought to his attention, a property that has markedly 
changed i in value. 
In Georgia the county tax receiver performs the first official func- 
tions in preparing the assessment. As the name implies, he is a 
sedentary official who at stated times and places receives tax lists 
from the taxpayers. He assembles these lists and presents them to 
the county board of tax assessors, likewise a sedentary body, which 
makes such changes as it chooses. He also presents, or is supposed 
to present, the lists to the grand jury, which also may make such 
changes as it chooses. These latter changes do not affect the current 
year’s assessment, however, but must be taken as a guide for the 
next year’s assessment. The law provides: 
If the taxpayer shall return his property below the valuation made by the 
grand jury, the receiver and taxpayer each shall select an arbitrator, and these 
two shall select an umpire to whom the question of valuation shall be referred. 
-Another arbitration tribunal is permitted with respect to the work 
of the county board of tax assessors. The responsibility for the 
assessment in Georgia is evidently very much divided. 
In North Carolina the county commissioners appoint the assessor, 
generally choosing either the register of deeds or the county ac- 
countant. The register of deeds is an elective official, while the 
county accountant is appointed by the commissioners. The com- 
missioners also appoint the local township assistant assessors or list 
18 Com. Statutes, 1926 (Pub. Doc. 48), p. 201-202. 
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