September 15, 1950 (8 pages)

ee PETAL A LIT BEES ; ; 5 ‘ oN REAPPRAISAL PROGRAM STARTS IN OCTOBER BY ASSESSOR’S OFFICE TO ESTABLISH CONTINUING POLICY (continued from page 1) welfare 3, church 20, and veteran 1,020. Of real property appraisals in 1949 there were six operating mines, 1,056 mining claims ,or possessory interests, four water utilities, and 263 timber units in the special type classification. Among the industrial types were 17 manufacturing ‘plants g@nd 35 ‘sawmills. in addition to setting up the reappraisal and continuing pro‘gram the board of equalization also recommends. Nevada county adopt the following program: 1. Transfer all duties of billing. and collecting unsecured property taxes to the county treasurer. * 2. . Attempt to complete the reappraisal program in 1952for use on the 1953 rolls. 3. Expand and record value data. used in appraising urban and rural properties. 4. Survey all privately owned timber stands to determine the quantity, quality and _ accessibility of the stand. 5. Estimate the replacement costs. and accrued normal depreciation of all improvements and record all appurtenant data. 6.-Use the standard _ statement form adaptable to use with the parcel numbering system. 7. Appraise business personal property and fixtures by inspection and reference to books of account and appraise household, farm, and other personal property by sinspection and rating. 8. Expand thé work of. preparing a modern set of property maps, and conform the map installation project with the standards prescribed in the assessor’s handbook. .: 9. Install the standard parcel numbering system for identifying property ownerships delineated on the maps. and correlating the maps with other. assesment records. 10. Install the standard tax rate area numbering plan. 11. Install master property record cards and file in parcel number sequence. 12, ‘Prepare a_ property. de_seription cross-index. The survey récommends timber reappraisals include types, densities and ages of Nevada county’s 168,000 acres of privately owned forest cropland. Records of cuttings and other depletions should keep the appraisal up-to-date. The board of equalization reported the plat maps on which work started in 1948 do not conform to the state specifications but a relatively small amount of work will change the maps to standard. The state office also recommended that henceforth all changes and corrections in maps be made _ only by a draftsman. Copies of the report by the state board of equalization are available for study at Scadden’s office. ‘ The survey was made under provision of a 1947 act of the legislature authorizing’ the board of equalization to make surveys to determine adequacy of procedures and practices of county assessors in valuation of property for the purpose of taxation. The responsibility of the assessor’s task is one of the most important of local gevernment officials. The major source of revenue. in_ local-level government is the general property tax, and the quality of the adminis. : tration of local government depends upon the handling of that supporting tax, and the equity of property assessment—a_ factor that reflects upon the county assessor. The county assessor has no easy or popular task. He is accountable for locating, evaluing and enrolling all assessable property in the county. This calls for maintenance of comprehensive maps, property. ownership records, and extensive appraisal data on heterogenous properties within the county.The rapid social'and economic . changes of the past decade have made the problem of the Nevada county assessor manifold. A continuous flux of property values requires persistent and continual checking of property values if equalization of assessment is t be maintained. In addition to field work the’ assessor has_ abstractions of deeds, building permits, property statements and tax exemption claims, as sources for discovery and inventory of property. Physical and economic factors influence the appraisal of property and income analysis, sale value and replacement cost give the assessor an indication of the value of property. The property tax load in Nevada county maintained an even keel for the first six years of the survey through the 1944-45 fiscal year. Then it started to climb until the last fiscal year, 1949-50 when it was more than double the first survey year. The assessed valuations, according to the survey, meanwhile have not kept pace with the tax property load, and show an increase of 60 percent over the 1940. valuation of $10,000,000 (locally assessed). The current secured roll (locally assessed) is $15,488,480 with exemptions at $1,088,370. Population was not a determining factor for the assessor beyond the fluctuation of a decade that saw the census drop during the war as people went away to war-industry and service; climb rapidly with peace, and then fade away the past year until the 1950 census showed only 17 more persons in the county than in the 1940 census. The population of the decade was almost double the 1920 and 1930 censys when the county sank to a low of only 10,000 persons, fol} lowing a steady decline after the Sawyer decision in 1884. The state board estimates Nevada county will grow during the next decade and predicts a population of 25,000 in 1960. Real estate activity fluctuated with the population. The years 1946 and 1947 were peak years for realtors according to number of deeds recorded, while 1939 and 1948 showed the most activity in subdivisions. . . TAXPAYERS TAXES FOR THE CITY OF NEVADA FOR THE YEAR 1950 ARE NOW DUE AND PAYABLE. IF NOT PAID BY 5:00 P. M. ON MONDAY, OCTOBER 9, 1950, A PENALTY OF 10 PERCENT WILL BE OFFICE HOURS: 8:00 ‘A. M. TO 5:00 P. M. SAM HOOPER Ex-Officio Tax Collector ADDED. aa “Good luck, Mr. Nixon!" The great, great granddaughter of General Mariano Vallejo, first governor of California, pins a good luck charm on her favorite candidate. Youngest among the “Women for Nixon” boosters, at a recent overflow meeting in San Francisco, attended by prominent women from many Northern California counties, was Miss Tica Francisca Vallejo McGettigan, 2nd., aged 9, of 2722 Baker street, San Francisco. Bearer of an illustrious name anda charmaeaeee wee ing smile, the great, great granddaughter of California’s first governor takes an active interest in state and national affairs. Above she is shown pinning one of her favorite good luck charms on her favorite candidate for the U. S. Senate, Representative Richard M.:Nixon. TAX DUE TODAY The third quarter installment payments on estimated declara-' gress will not effect the install; tions of income tax liability for 1950 are due today, Collector of . Internal Revenue J. G. Smyth) ed out that tax statements should be returned with your check. Tax changes now pending in conment payment due today. Under. the Moors, Cordoba, ‘MOTHER LODE FAIRS MEET IN G. V. OCT. 2 Mother Lode Area of Fairs, an organization of the district, and county fair officials and directors of the seven Mother Lode counties, will meet in Grass Valley Monday, Oct. 2, for a quarterly session. Manager Loyle Freeman and Secretary Edith Scott of the 17th District Agricultural Association of Nevada county, are also président and secretary respectively of the Mother Lode Area of Fa:rs. An ‘afternoon meeting at thé fair grounds and an evening dinner will feature the program. Counties ‘of the area include Mariposa, Tuolumne, Calaveras, Amador, El Dorado, Placer and Nevada. : More About Cosgressman (Continued from page two) pared to come in with some definite recommendations at ° or about the same time as the government task force makes its report. Flood Control—Irrigation With. reference to flood control and irrigation projects: the president has set up a very strict list of requirements. which a project must meet before it can proceed. Among these: are the contribution to the national defense, if any, whether or not the project produces power needed in’ the war effort, how much critical manpower and materials are needed, and whether or not the , project is of’ such urgency that it cannot be delayed until gsome later date. ; 312 Broad St. GEORGE C. BOLES Optometrist Nevada City Telephone 88 The nation’s production of goat of the First California District! “nan. was th> largest city in milk is valued at $100,000,000 a announced. The collector pointEurope. lyeer, . : We strive and mainS } tain dignity of servi *¢. to all. in time of need. Services are arranged by a staff that has years of experience. You may place full confidence in our mortuary services. BERGEMANN FUNERAL CHAPEL (formerly Holmes Funeral Home) their @d J. Paul Bergemann r. 246 Sacramento Street Telephone 203 Nevada City 24-HOUR Ambulance Service T° PEACE OF MIND e "@vaace wee Here's how it works! Just save $2, $5, $10, $15 or $20 a month in a Life-Insured Savings Account. At the end of a _50monthsavings period youreach your goal—$100, $250, $500, $750 or $1,000. You earn regular bank interest on every dollar. . . and all the while you save you are protected by FREE life insurance for the full unpaid balance _ Of your savings goal! Follow this plan and more than 4 years of life insurance protection is yours absolutely freel PSS TEE Here's what a Bank of Ameriea ae Life-Insured Savings Account offers you. If you should decide to withdraw your money before completing your savings goal, you still get full interese on every dollar, and the only cost is a small charge for the insurance protection you have enjoyed. Who can open a Life-Insured Savings Account? Any man Follow this amazing new savings plan and get tree life insurance to protect your savings goal ! i woman or child in good health under the age of 46. (Except children uader 3 months who cannot be insured.) "4 Start your life-Insured Savings Account at any branch of Bank ont America of

ee PETAL A LIT BEES ; ; 5 ‘ oN REAPPRAISAL PROGRAM STARTS IN OCTOBER BY ASSESSOR’S OFFICE TO ESTABLISH CONTINUING POLICY (continued from page 1) welfare 3, church 20, and veteran 1,020. Of real property appraisals in 1949 there were six operating mines, 1,056 mining claims ,or possessory interests, four water utilities, and 263 timber units in the special type classification. Among the industrial types were 17 manufacturing ‘plants g@nd 35 ‘sawmills. in addition to setting up the reappraisal and continuing pro‘gram the board of equalization also recommends. Nevada county adopt the following program: 1. Transfer all duties of billing. and collecting unsecured property taxes to the county treasurer. * 2. . Attempt to complete the reappraisal program in 1952for use on the 1953 rolls. 3. Expand and record value data. used in appraising urban and rural properties. 4. Survey all privately owned timber stands to determine the quantity, quality and _ accessibility of the stand. 5. Estimate the replacement costs. and accrued normal depreciation of all improvements and record all appurtenant data. 6.-Use the standard _ statement form adaptable to use with the parcel numbering system. 7. Appraise business personal property and fixtures by inspection and reference to books of account and appraise household, farm, and other personal property by sinspection and rating. 8. Expand thé work of. preparing a modern set of property maps, and conform the map installation project with the standards prescribed in the assessor’s handbook. .: 9. Install the standard parcel numbering system for identifying property ownerships delineated on the maps. and correlating the maps with other. assesment records. 10. Install the standard tax rate area numbering plan. 11. Install master property record cards and file in parcel number sequence. 12, ‘Prepare a_ property. de_seription cross-index. The survey récommends timber reappraisals include types, densities and ages of Nevada county’s 168,000 acres of privately owned forest cropland. Records of cuttings and other depletions should keep the appraisal up-to-date. The board of equalization reported the plat maps on which work started in 1948 do not conform to the state specifications but a relatively small amount of work will change the maps to standard. The state office also recommended that henceforth all changes and corrections in maps be made _ only by a draftsman. Copies of the report by the state board of equalization are available for study at Scadden’s office. ‘ The survey was made under provision of a 1947 act of the legislature authorizing’ the board of equalization to make surveys to determine adequacy of procedures and practices of county assessors in valuation of property for the purpose of taxation. The responsibility of the assessor’s task is one of the most important of local gevernment officials. The major source of revenue. in_ local-level government is the general property tax, and the quality of the adminis. : tration of local government depends upon the handling of that supporting tax, and the equity of property assessment—a_ factor that reflects upon the county assessor. The county assessor has no easy or popular task. He is accountable for locating, evaluing and enrolling all assessable property in the county. This calls for maintenance of comprehensive maps, property. ownership records, and extensive appraisal data on heterogenous properties within the county.The rapid social'and economic . changes of the past decade have made the problem of the Nevada county assessor manifold. A continuous flux of property values requires persistent and continual checking of property values if equalization of assessment is t be maintained. In addition to field work the’ assessor has_ abstractions of deeds, building permits, property statements and tax exemption claims, as sources for discovery and inventory of property. Physical and economic factors influence the appraisal of property and income analysis, sale value and replacement cost give the assessor an indication of the value of property. The property tax load in Nevada county maintained an even keel for the first six years of the survey through the 1944-45 fiscal year. Then it started to climb until the last fiscal year, 1949-50 when it was more than double the first survey year. The assessed valuations, according to the survey, meanwhile have not kept pace with the tax property load, and show an increase of 60 percent over the 1940. valuation of $10,000,000 (locally assessed). The current secured roll (locally assessed) is $15,488,480 with exemptions at $1,088,370. Population was not a determining factor for the assessor beyond the fluctuation of a decade that saw the census drop during the war as people went away to war-industry and service; climb rapidly with peace, and then fade away the past year until the 1950 census showed only 17 more persons in the county than in the 1940 census. The population of the decade was almost double the 1920 and 1930 censys when the county sank to a low of only 10,000 persons, fol} lowing a steady decline after the Sawyer decision in 1884. The state board estimates Nevada

county will grow during the next decade and predicts a population of 25,000 in 1960. Real estate activity fluctuated with the population. The years 1946 and 1947 were peak years for realtors according to number of deeds recorded, while 1939 and 1948 showed the most activity in subdivisions. . . TAXPAYERS TAXES FOR THE CITY OF NEVADA FOR THE YEAR 1950 ARE NOW DUE AND PAYABLE. IF NOT PAID BY 5:00 P. M. ON MONDAY, OCTOBER 9, 1950, A PENALTY OF 10 PERCENT WILL BE OFFICE HOURS: 8:00 ‘A. M. TO 5:00 P. M. SAM HOOPER Ex-Officio Tax Collector ADDED. aa “Good luck, Mr. Nixon!" The great, great granddaughter of General Mariano Vallejo, first governor of California, pins a good luck charm on her favorite candidate. Youngest among the “Women for Nixon” boosters, at a recent overflow meeting in San Francisco, attended by prominent women from many Northern California counties, was Miss Tica Francisca Vallejo McGettigan, 2nd., aged 9, of 2722 Baker street, San Francisco. Bearer of an illustrious name anda charmaeaeee wee ing smile, the great, great granddaughter of California’s first governor takes an active interest in state and national affairs. Above she is shown pinning one of her favorite good luck charms on her favorite candidate for the U. S. Senate, Representative Richard M.:Nixon. TAX DUE TODAY The third quarter installment payments on estimated declara-' gress will not effect the install; tions of income tax liability for 1950 are due today, Collector of . Internal Revenue J. G. Smyth) ed out that tax statements should be returned with your check. Tax changes now pending in conment payment due today. Under. the Moors, Cordoba, ‘MOTHER LODE FAIRS MEET IN G. V. OCT. 2 Mother Lode Area of Fairs, an organization of the district, and county fair officials and directors of the seven Mother Lode counties, will meet in Grass Valley Monday, Oct. 2, for a quarterly session. Manager Loyle Freeman and Secretary Edith Scott of the 17th District Agricultural Association of Nevada county, are also président and secretary respectively of the Mother Lode Area of Fa:rs. An ‘afternoon meeting at thé fair grounds and an evening dinner will feature the program. Counties ‘of the area include Mariposa, Tuolumne, Calaveras, Amador, El Dorado, Placer and Nevada. : More About Cosgressman (Continued from page two) pared to come in with some definite recommendations at ° or about the same time as the government task force makes its report. Flood Control—Irrigation With. reference to flood control and irrigation projects: the president has set up a very strict list of requirements. which a project must meet before it can proceed. Among these: are the contribution to the national defense, if any, whether or not the project produces power needed in’ the war effort, how much critical manpower and materials are needed, and whether or not the , project is of’ such urgency that it cannot be delayed until gsome later date. ; 312 Broad St. GEORGE C. BOLES Optometrist Nevada City Telephone 88 The nation’s production of goat of the First California District! “nan. was th> largest city in milk is valued at $100,000,000 a announced. The collector pointEurope. lyeer, . : We strive and mainS } tain dignity of servi *¢. to all.. in time of need. Services are arranged by a staff that has years of experience. You may place full confidence in our mortuary services. BERGEMANN FUNERAL CHAPEL (formerly Holmes Funeral Home) their @d J. Paul Bergemann r. 246 Sacramento Street Telephone 203 Nevada City 24-HOUR Ambulance Service T° PEACE OF MIND e "@vaace wee Here's how it works! Just save $2, $5, $10, $15 or $20 a month in a Life-Insured Savings Account. At the end of a _50monthsavings period youreach your goal—$100, $250, $500, $750 or $1,000. You earn regular bank interest on every dollar. . . and all the while you save you are protected by FREE life insurance for the full unpaid balance _ Of your savings goal! Follow this plan and more than 4 years of life insurance protection is yours absolutely freel PSS TEE Here's what a Bank of Ameriea ae Life-Insured Savings Account offers you. If you should decide to withdraw your money before completing your savings goal, you still get full interese on every dollar, and the only cost is a small charge for the insurance protection you have enjoyed. Who can open a Life-Insured Savings Account? Any man Follow this amazing new savings plan and get tree life insurance to protect your savings goal ! i woman or child in good health under the age of 46. (Except children uader 3 months who cannot be insured.) "4 Start your life-Insured Savings Account at any branch of Bank ont America of