84. MISC. PUBLICATION 218, U. 8S. DEPT. OF AGRICULTURHB 
In an Oregon county, which is among the leading counties of the 
State in quantity of standing timber, the county assessor admitted 
that he knew nothing of timber values. The actual field assessing 
had been done by local deputies who were instructed to keep out of 
the timber and assess only the improved properties. The taxes were 
calculated and extended on a contract basis, and it was said that the 
original contractor sublet much of the computations at one-half the 
price he received for them from the county. ‘Thus the county asses- 
sor had little personal contact with the assessment roll and very little 
personal knowledge of property in the field. 
In contrast there are assessors who have long been leading and 
highly respected citizens of their community. ‘These assessors feel a 
real sense of responsibility to the community and devote a large part 
of their time to study of local property values. Such assessors do 
not do a perfect job of assessing, but they probably do as well as the 
conditions laid down in the law and the funds at their disposal permit. 
TIME AND FREQUENCY OF ASSESSMENT 
It is the duty of the assessor to value rural real estate, including 
forest property, annually in 27 of the States. In 8 States, ’ Arkansas, 
Iowa, Minnesota, Mississippi, North Dakota, Oklahoma, "Tennessee, 
and Washington, a reassessment of real estate is made only every 
2 years; in Pennsylvania every 3 years; in 7 States, Illinois, Indiana, 
Kansas, Nebraska, North Carolina, South Carolina, and ‘Vermont, 
every 4 years; in Maryland and Virginia every 5 years; in Ohio every 
6 years; in Connecticut a general reassessment every 10 years; and 
in Delaware the frequency of the assessment varies with the county. 
In all of the States excepting Oklahoma the value of new improve: 
ments is required to be added to the assessment annually. In 
Oklahoma this is only required biennially. 
The work of assessing is generally regarded as a part-time job; 
it is almost invariably so in rural districts. In afew States, as already 
noted, it is even added as an extra duty to the responsibilities of some 
other office. The work is usually done hurriedly in the spring months. 
Colorado is the only State in which all of the assessors are expected to 
make and revise assessments over a period of 12 months, although a 
number of cities maintain an all-year-round assessment service. In 
19 States the assessment must be accomplished in a period of 3 months 
or less. As Maine, Michigan, South Dakota, and Wisconsin have 
town assessors elected annually, and the town elections are held in 
the spring, the assessors in these four States are forced to begin their 
assessing immediately after election. For this reason they are likely 
to begin without adequate preparation and training, and as they may 
not be reelected to office, the whole business of inventorying and 
valuing property is suspended from June, or when their roll is finished, 
until the following spring. The assessment dates and the periods 
allowed by law for assessment in 1931 are given in table 21. 
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