Annual Conference of the State Board of Tax Commissioners And the County ...
Annual Conference of the State Board of Tax Commissioners And the County ...
Indiana. State Board of Tax Commissioners
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Now, then, I say, of course, that there has been an increase in property values in this State, there is no question about that; but there had not been, there would not have been, even if you had worked all the time, but unquestionably you have equalized the taxation, and so I think it is a good law. Here an assessor, who did not give his name, asked the follow- ing question: "Must application for deduction be filed in the month of March?" Mr. Hadley: Now if that law was changed, I am unable to ...say; I have not examined that statute on that proposition. For- merly, I think, the law provided that the application could be made in March and April.; but as the assessing period did not begin imtil April, they could not properly be filed ahead, and so. it has been held that the application must be made on or after the first of April ; but now the assessing period begins March 1st and the applications could, I think, be made in either March or April. Now, as I said in the beginning— and I do not recaU that there are any points which I wanted to speak to you upon further than what I have spoken about— your office is a responsible office, and that a just assess- ment, and a just equalization of the burdens of the people rest very large- ly upon you, and depend upon your diligence.
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