/■ 
 
 3CZD 
 
 ^ 
 
 . flDD 
 
 5d 
 
 D 
 
 yu 
 
 0OnODDDD 
 &@DDOD 
 
 n 
 
 \iirrjr. 
 
 ^ei][ 
 
 E3]|.l 
 
 czif! 
 
 PR 
 
 DDOb 
 on 
 
 DUHDri 
 
 DC 
 
 r^ 
 
 Q 
 
 CZZ][I3' 
 
 CZI 
 
 □n 
 
 JB 
 
 □ 
 
 liU 
 
 [=D 
 
 JC=], 
 
 ^\J 
 
 C3 
 
 IDDDCOC 
 
 •ES=S 
 
 D 
 
 JDC 
 
 
 I — iM'^'o 
 DP i — I 
 
 ODDS 
 
 b^. 
 
 
 !%f 
 
 
 u 
 
 1^ 
 
 n 
 
 D 
 
 C3 
 
 DDDDD 
 ^D 
 
 J'Ul 
 
 fflB^SMPc 
 
 PaoL 
 
 D 
 
 L-s. 
 
 '■"--?; 
 
 ^S^' 
 
 'H 
 
 UL 
 
 U. 
 
 m 
 
 ?C>A 
 
 .^ 
 
 
 
 UUL 
 
 DDQan 
 
 DDD3DD 
 
 nr 
 
 
 / 
 
 /■ 
 
 ./ 
 
 o CO 
 
 o cr 
 
 ^ o 
 
 "■ 3 O B 
 
 <T> - 
 
 W . 
 
 C/3 as -^ 
 
 O =1 D. 
 
 J" f? ^ 
 
 cn 
 
 ft w 
 
 u 
 
 CIDc: 
 cm IT 
 
 :3a 
 
 !□ 
 
 ?a 
 
 n> I— I 
 
 3cr3 
 
 — . \ 1 
 
 '^! 
 
 
 cm CZD 
 
 <v. 
 
 
 ■3p= 
 
 ^ 
 
 K 
 
 D 
 
 (][ 
 
 pcz 
 
 inr- 
 
 nnnr 
 
 n: 
 
 ■ ox. ».j r=VT~) 
 
 ap 
 
 D^ 
 
 b^/ 
 
 Je 
 
 DCZl 
 
 nr 
 
 nczDc; 
 
 ^imc 
 
 H IL 
 
 CZ][ 
 
 qni — 11 — • 
 
 Ll.- 
 
 N ^ > ^ 
 
> 
 
 I— I 
 
 I— ( 
 w 
 
 X 
 
 ^3 
 
 
 
 fe 
 ^ 
 
 s 
 ^ 
 
 z 
 
 o 
 
 H 
 < 
 
 < 
 
 H , . 
 
 Q > 
 
 Z 
 
 < >^ 
 
 H 
 Z 
 
 PJ 
 
 CD 
 
 c/^ 
 
 CO 
 
 < 
 
 O 
 
 H 
 Z 
 
 H 
 
 a: 
 
 < 
 cu 
 w 
 
 Q 
 
 
 =3 
 
 P3 
 
 o 
 cu 
 
 Vh 
 
 o 
 
 
 (U 
 
 O 
 
 
 4-> 
 
 
 
 C/J 
 
 T3 
 
 
 
 
 
 O 
 
 o 
 
 
 d:: 
 
 c« 
 
 
 o 
 
 O 
 
 
 
 *4-< 
 
 2 
 
 >^ 
 
 
 'B 
 
 • ^-( 
 
 ca 
 
 r^ 
 
 u 
 
 m 
 
 
 
 o 
 
 C3 
 
 
 ■-S 
 
 %-, 
 
 
 as 
 
 =2 
 
 
 O 
 
 B 
 
 
 tS 
 
 cS 
 
 
 
 3 
 
 
 TS 
 
 c 
 
 ^ 
 
 
 cS 
 
 ^ 
 
 
 5 
 
 
 
 
 c3 
 
 a 
 a 
 
 bo 
 g 
 
 2 
 '3 
 
 O 
 
 Q 
 
 g 
 
 2 
 
 ■I-H 
 
 biO 
 
 pi 
 
 
 a 
 
 O 
 
 4-3 
 
 
 
 o 
 
 a 
 
 ^ 
 
 ^ 
 
 C3 
 
 J 
 
 % 
 
 Q 
 
 .a 
 
 
 .a 
 
 
 Ol 
 
 in 
 
 O) 
 
 02 
 
 o 
 
 o 
 ft 
 
 CD 
 
 5ti 
 
 
 ca 
 
 ^ 
 
 O o 
 [th S 
 Eh O 
 
 O o 
 
 P^ 
 
 CO 
 
 :^ 
 
 o 
 o 
 
 
 
 o 
 o 
 
 o 
 
 5 o 
 
 Ol 
 -u 
 OJ 
 
 tl 
 
 o 
 
 o 
 o 
 
 o 
 
 
 
 o 
 o 
 
 s 
 
 xn 
 o 
 
 a) 
 
 CD 
 
 H <i 
 
 o 
 
 >-5 
 
 0) 
 
 tn 
 
 0) 
 
 O 
 
 ^H 
 
 
 o 
 
 P^ 
 
 o 
 
 ^ 
 
 fe 
 
 
 O 
 
 
 O 
 
 
 ^ 
 
 
 
 fin 
 
 5 
 
 o 
 o 
 
 o 
 
 o 
 
 OJ 
 <D 
 
 M 
 
 a 
 
 OJ 
 
 o 
 o 
 
 <A 
 
 CD 
 O) 
 O 
 
 o 
 
 o 
 
 o 
 
 CD 
 
 > 
 
 o 
 
 03 
 
 'S 
 
 o 
 o 
 
 P4 
 
 o 
 
 O 
 P. 
 
 O 
 
 O 
 
 o 
 
 o 
 o 
 
 en! 
 
 
 ^ 
 
 a ^ 
 
 CD 
 
 o 
 
 ^ 
 
 o 
 o 
 
 H 
 
 t2 
 
 
 O 
 
 o 
 
 be 
 _g ^ 
 
 a C ^ 
 
 _g 
 
 'C 
 o 
 o 
 
 o 
 
 'a 
 
 bO 
 
 3 
 
 O 
 
 o 
 
 > 
 o 
 
 o 
 o 
 
 HI 
 
 OJ 
 
 o 
 
 03 
 
 a> 
 
 ;-. 
 o 
 
 o 
 o 
 
 a 'S ■? 
 
 0) 
 Si 
 O 
 
 O 
 
 o 
 
 fl 
 o 
 o 
 
 5-1 
 
 > 
 o 
 
 ■^ 
 o 
 o 
 
 tt) 
 
 !> 
 o 
 
 O 
 O 
 
 Xi 
 0) 
 
 O 
 
 o 
 a 
 
 a 
 
 03 
 
 'a; 
 cu 
 
 O O ^ ^ ^ 
 
 o 
 
3 
 
 c1- 
 
 o 
 o 
 
 
 
 > 
 
 oq 
 
 
 
 
 
 O 
 P 
 
 P 
 
 2. 
 ?+-■ 
 
 Q 
 
 p, 
 
 o' 
 
 3 
 
 
 P 
 C 
 
 S. 
 
 5" 
 
 oq 
 
 B' 
 
 E 
 
 CD 
 
 3 
 
 CD 
 P 
 
 &- 
 P 
 
 *d 
 >-i 
 o 
 
 o 
 o' 
 
 3 
 
 £. 
 5' 
 
 OQ 
 
 O 
 
 o 
 
 c-t 
 
 tr 
 CD 
 P 
 rt- 
 CD 
 
 o 
 
 > 
 
 02 
 
 CD 
 
 P 
 
 P 
 
 O 
 
 -I 
 
 CD 
 C^ 
 cl- 
 
 m 
 
 <rt 
 CD 
 P 
 
 O 
 
 o 
 
 3 
 a" 
 
 5' 
 p 
 
 CD 
 O 
 
 to 
 
 I — I 
 
 
 a' 
 
 CD 
 
 ^ 5- 
 
 5' 
 
 p 
 
 3 
 
 CO 
 
 p 
 
 <1 
 p 
 
 O 
 ►1 
 
 3 
 
 CD 
 
 o 
 
 C 
 CD 
 
 
 Q 
 
 CD 
 
 P 
 
 
 o 
 
 m 
 
 CD 
 
 3 
 
 a- 
 
 P 
 &- 
 
 p 
 
 O 
 
 CD 
 CD 
 
 p' 
 tn 
 
 ct> 
 
 CD 
 
 CO 
 
 p 
 
 p 
 
 a- 
 
 p 
 
 o 
 
 p 
 
 > 
 CD 
 P 
 
 s 
 
 o 
 o 
 
 •-i 
 CO 
 
 hcjCCS'^ 
 
 CD 
 
 (Tl- 
 
 n 
 
 o 
 
 o 
 
 o 
 
 o 
 
 rs 
 
 < 
 
 CD 
 CO 
 
 £? 
 
 o 
 o 
 
 o 
 o 
 
 p 
 & 
 
 CD 
 W 
 
 
 Oi 
 ci- 
 33 
 O 
 O 
 
 (Tt- 
 
 32 
 O 
 
 o 
 
 32 
 O 
 
 o 
 
 el- 
 s' 
 
 32 
 
 O 
 O 
 •s 
 
 32 
 
 o 
 o 
 
 p 
 
 w 
 
 CD 
 
 3 
 
 CD 
 3 
 
 32 
 
 O 
 O 
 
 to 
 
 3 
 
 a. 
 
 32 
 
 O 
 O 
 •S 
 
 32 
 
 O 
 O 
 
 rf^ 
 
 33 
 
 O 
 O 
 
 tn 
 
 32 
 O 
 O 
 
 O 
 
 l-H 
 
 O 
 
 o 
 o 
 
 CO 
 
 c» 
 
 CD 
 
 £L 
 
 CO 
 
 p 
 
 CD 
 CD 
 
 O 
 O 
 CL 
 CD 
 3 
 
 CO 
 
 P 
 
 3- 
 
 3- 
 CD 
 
 CD 
 
 O 
 
 
 CD 
 ■Ci 
 ►-s 
 
 o 
 o 
 
 CD 
 
 O 
 
 o 
 
 3 
 o 
 
 ■-! 
 CD 
 c+ 
 CD 
 
 td 
 
 d 
 
 d 
 
 l-H 
 
 Q 
 O 
 
 cc 
 
 Ul 
 
 CD 
 CD 
 
 o 
 
 p 
 
 o 
 
 3 
 
 O 
 
 
 > 
 
 
 CO 
 
 
 ts 
 
 
 ^ 
 
 
 H 
 
 Q 
 
 ^ 
 
 o 
 
 H 
 
 3 
 f5 
 
 ■^ 
 
 S 
 
 ir* 
 
 s- 
 
 O 
 
 CD 
 
 O 
 
 —3 
 
 ?d 
 
 
 o 
 
 
 •-i 
 
 
 o 
 
 
 fd 
 
 
 O 
 
 
 a 
 
 
 :? 
 
 
 o 
 
 
 *^ 
 
 
 tr^ 
 
 
 o 
 
 
 O 
 
 ^ 
 
 Vi 
 
 o 
 
 »-*s 
 
 o 
 
 el- 
 
 & 
 
 s' 
 
 o 
 
 ^ 
 
 < 
 
 CD 
 
 CD 
 
 , . 
 
 ■-i 
 
 M 
 
 o 
 
 3 
 
 o 
 
 O 
 
 3 
 
 D- 
 
 H- 
 
 CD 
 
 CD 
 
 g 
 
 CD 
 3 
 ci- 
 
& 
 
 > 
 m 
 
 1 
 
 
 o 
 
 03 
 
 
 43 
 
 m 
 
 i 
 
 o 
 
 
 
 =c 
 
 CD 
 
 +3 
 
 
 4^ 
 
 
 o 
 
 d 
 
 
 -1 
 
 03 
 
 i 
 
 'p, 
 a 
 
 .2 
 
 o 
 
 c3 
 
 2 
 o 
 o 
 
 13 
 
 .2 
 
 TJ 
 
 fi 
 
 
 fc 
 
 o 
 o 
 
 o 
 o 
 
 1 
 
 1 
 
 
 o 
 
 
 
 1 
 
 G 
 
 p. 
 
 
 s 
 
 0) 
 O 
 
 ^ 
 -tj 
 
 
 a> 
 
 ^ 
 
 rQ 
 
 0! 
 
 -1^ 
 
 
 «*-! 
 
 03 
 
 .r-H 
 
 03 
 
 O 
 
 S 
 
 a 
 
 'p. 
 
 "ft 
 
 0) 
 
 o 
 
 C 
 
 
 03 
 
 T3 
 
 o 
 
 
 O 
 
 -4-5 
 
 •-a 
 
 1 
 
 
 
 (U 
 
 Ol 
 
 bT 
 
 s^ 
 
 Xi 
 
 ^ 
 
 S 
 
 
 CJ 
 
 
 ■-3 
 
 'O 
 
 03 
 
 o 
 
 
 P. 
 o 
 
 
 o 
 
 O) 
 
 a 
 
 C^ 
 
 03 
 
 ,isl 
 
 ^ 
 
 'P- 
 
 cu 
 
 03 
 
 2^^ 
 
 
 ^4— i 
 
 g 
 
 <u 
 
 b 
 
 o 
 
 
 PI 
 
 O 
 
 
 
 
 o 
 
 03 
 
 
 73 
 <D 
 
 1;^ 
 
 03 
 t 
 
 S 
 
 o 
 
 T— 1 
 
 0) 
 
 
 -a 
 
 a 
 
 o 
 
 
 
 -P 
 
 d 
 
 u 
 
o 
 
 o 
 
 o 
 
 VI 
 
 O 
 
 tl^ 
 
 O 
 
 p 
 
 
 P 
 
 
 p 
 
 Xi 
 p 
 
 y 
 
 ■O 
 
 P 
 
 ^ 
 
 X3 
 P 
 
 Q. 
 
 p 
 
 o_ 
 
 P 
 
 2. 
 
 
 CO 
 
 
 
 
 c+ 
 
 £/2 
 
 c^' 
 
 
 rt-' 
 
 '< 
 
 <T> 
 
 '^ 
 
 2 
 
 "^l 
 
 
 
 CD 
 
 O 
 <-i 
 
 *^ 
 
 CD 
 
 hd fD 
 ct> 
 
 o 
 
 P 
 
 o 
 
 •^ o 
 
 9? 
 
 
 
 (tl 
 
 >-i 
 
 O 
 -i 
 
 ffq' 
 
 p 
 
 (D 
 W3 
 Si 
 
 o 
 
 (D 
 
 dp' 
 
 O 
 
 K 
 
 =<! 
 &. 
 
 >-! 
 P 
 
 P 
 
 o 
 
 o 
 
 t<> O 
 
 p 
 
 fD 
 
 CD 
 O 
 
 P 
 CO 
 
 02 
 
 s 
 
 CfQ 
 (D 
 ►-S 
 
 O 
 ■-i 
 
 *^ 
 >-i 
 
 c-t- 
 
 P 
 
 P 
 o 
 
 CO 
 
 CD 
 M CD 
 
 O 
 
 'S 
 
 ■-i 
 P 
 
 Si 
 
 o 
 
 p 
 
 en 
 
 CO 
 
 ct 
 
 CD 
 
 ■-S 
 
 O 
 i-i 
 
 •^ 
 
 2 
 
 dq' 
 
 g 
 
 O 
 pi 
 
 CO 
 
 in 
 
 CD 
 W CD 
 
 cT 
 o 
 
 o 
 
 K 
 a- 
 
 ►-s 
 p 
 
 —5 
 
> 
 
 ►J 
 
 CO 
 
 < 
 
 c 
 o 
 
 ■i— I 
 
 < 
 
 o 
 
 X 
 
 c 
 o 
 
 E 
 
 
 a 
 o 
 
 - 
 
 c 
 
 a 
 
 s 
 
 
 
 
 aj T— 1 
 
 
 
 
 
 'S 
 
 p^ <= 
 
 (1) Contractors' estimates and 
 Inspection or 
 
 (2) Department cost 
 
 (3) Interest (4^ %— end of 
 year to June 1) 
 
 *0 
 
 1 
 
 o 
 E 
 <! 
 
 "o 
 
 CO 
 
 O 
 u 
 
 s 
 
 E 
 o 
 U 
 
 
 a 
 u 
 
 CO 
 
 o 
 
 X 
 
 a> +J 
 
 ^ 11 
 
 =« S '^ 
 
 =( <S OJ 
 
 'o. +J C 
 c3 o 
 
 s- O f3 
 Ph rH XJ 
 
 a^^ o a.s 
 
 rH (N CO 
 
 OJ -2 3 
 3g.2 g.S 
 
 n S c Ceo 
 
 i^oT CO 
 
 o a 
 
 03 
 * 3 
 
 ^^ 
 
 O ft 
 
 t/1 * 0) 
 
 to 03 
 
 rt « 03 
 
 3 «S 
 
 SJ "+3 t? ^ 
 03 S « 
 
 1— 1 1— 1 s 
 
 >s 
 
 
 i 
 
 1 
 
 ^ 
 2 
 
 d 
 
 3 
 
 03 
 
 o 
 
 03 
 
 03 
 
 
 03 
 
 i 
 
 i 
 
 i 
 
 CQ 
 
 
 « 
 
 
 S 
 
 m 
 
 M 
 
 03 
 
 m 
 
 M 
 
 M 
 
 M 
 
 
 
 0) 
 
 2^ 
 
 03 
 
 a> 
 
 (U 
 
 
 0) 
 
 0) 
 
 
 ~ 
 
 
 
 JS 
 
 P 
 
 QJ 
 
 a? 
 
 03 
 
 
 03 
 
 M 
 
 
 
 
 CO 
 
 ^H 
 
 ;h 
 
 w 
 
 03 
 
 
 03 
 
 M 
 
 
 1 
 e 
 
 
 
 
 <: 
 
 H 
 
 H 
 
 <3l 
 
 < 
 
 <^ 
 
 <^ 
 
 <i^ 
 
 <J 
 
 
 p 
 
 ? 
 
 v 
 
 Ol 
 
 QJ 
 
 a> 
 
 0) 
 
 0) 
 
 03 
 
 03 
 
 •o 
 
 
 fe 
 
 ^ 
 
 ij 
 
 >H 
 
 S, 
 
 !-, 
 
 ;-i 
 
 b 
 
 Sh 
 
 Sh 
 
 u 
 
 
 o 
 
 £ 
 
 o 
 
 o 
 
 O 
 
 O 
 
 
 
 
 
 
 
 
 
 o 
 
 
 "tt 
 
 ^ 
 
 trt 
 
 «s 
 
 ^4-H 
 
 =4-1 
 
 =4-1 
 
 5*5 
 
 ■in 
 
 »*H 
 
 a - 
 
 
 Q^ 
 
 o 
 
 a> 
 
 0) 
 
 <V 
 
 <v 
 
 a> 
 
 0) 
 
 03 
 
 03 
 
 s: s 
 
 
 ,Q 
 
 X! 
 
 rO 
 
 rfi 
 
 rft 
 
 r£! 
 
 -ft 
 
 rft 
 
 rft 
 
 -ft 
 
 ^ 
 
 
 ^Zl 
 
 ^:^ 
 
 %^^ 
 
 tH'-< 
 
 iL,-^ 
 
 ^'-^ 
 
 ^^ 
 
 ^'-^ 
 
 t,'-^ 
 
 ^^ 
 
 
 ^3 
 
 ^1 
 
 
 
 3 ft 
 
 r& 
 
 :t 
 
 Or3 
 3 ft 
 
 3 ft 
 
 :t 
 
 
 
 o<: 
 
 o<: 
 
 o<: 
 
 o-< 
 
 o< 
 
 o<: 
 
 o<^ 
 
 o< 
 
 o 
 
 
 p 
 
 F 
 
 
 
 0) 
 
 Ol 
 
 Ol 
 
 Ol 
 
 1 
 
 03 
 
 •a 
 
 
 55 
 
 5- 
 
 
 
 ^. 
 
 u 
 
 ^ 
 
 ;-i 
 
 ;-! 
 
 IH 
 
 
 £ 
 
 £ 
 
 
 
 o 
 
 o 
 
 
 
 
 
 
 
 
 
 
 
 ^ 
 
 *t— I 
 
 
 
 v-l 
 
 «4-l 
 
 «4-l 
 
 «4-l 
 
 «4-4 
 
 «4-l 
 
 " O 
 
 
 s^ 
 
 o> 
 
 
 
 Ol 
 
 0) 
 
 a> 
 
 0) 
 
 03 
 
 .03 
 
 ii 
 
 
 ^rH 
 
 -C'-t 
 
 
 
 ^1-1 
 
 ^1-1 
 
 X>T-{ 
 
 ,ftrH 
 
 ^i-H 
 
 .fti-l 
 
 u u 
 
 
 *--?, 
 
 ^-fl 
 
 
 
 Ur^ 
 
 JhJ3 
 
 tH-3 
 
 S-,-3 
 
 !-,r3 
 
 Sh-3 
 
 si 
 
 
 °l 
 
 °i 
 
 
 
 °^ 
 
 °£i 
 
 « 
 
 °a 
 
 °2 
 
 O^ 
 
 
 - 03 
 
 
 
 
 C3 t« 
 
 
 
 0^ 
 
 0^ 
 
 3^ 
 
 J3 
 
 ^ 
 
 
 ;-, 
 
 
 
 ^ 
 
 CO 
 
 ^ 
 
 
 ^ 
 
 
 a 
 
 (U 
 
 0) 
 
 .M 
 
 
 0) 
 
 . fe 
 
 fc , fe 
 
 a; fe 
 
 Pu fe , fe 
 
 bb 1) , _aJ 
 
 a;_^ _ fe 
 
 -S 3 fe'' 
 
 1^ 
 c 
 
 9 
 
 1 
 
 i It 
 
 fe bo 
 
 •n ai tj ft 
 
 •^ S ft 
 
 
 ^ 1 1 ^1 r— ] 
 
 rj'o h"© 
 
 ^ ft S ft 
 
 ^ ft S f^ 
 
 Q2 &1 
 ^ ft S ft 
 
 ll s s 
 
 03 03 go 
 QP mO 
 
 
 1 ^ s s 
 
 oj p g o 
 
 
 ^03 rH G 
 
 ^s Is 
 
 0^ S § o 
 
 i;^ 3 w 
 Q MO 
 
 ^30 
 
 ^s 1 s 
 
 0^ g 
 
 ^030 
 Qo coO 
 
 11 11 
 
 Qo mo 
 
 
 OJ 
 
 (M 00 (N 
 
 (M 00 1-H 
 
 (M «5 
 
 00 oj ixi 
 
 -^ 
 
 00 
 
 to 00 00 
 
 ?D 00 Iff 
 
 50 00 ^ 
 
 «5 00 S" 
 
 
 o 
 
 t- 00 C~ 
 
 l> 00 C- 
 
 t> o 
 
 1-1 t- t- 
 
 u:? 
 
 00 ^ 
 
 ^ 00 CO 
 
 '^ 00 rH 
 
 ^ 00 
 
 ^ 00 
 
 
 T-l 
 
 rH T-H <M 
 
 T-l .-< (M 
 
 tH 1-1 
 
 1-1 1-1 i-f 
 
 oa 
 
 tH 1-1 tH 
 
 rH 1-1 C<1 
 
 iH rH CO 
 
 ,-H i-H -H 
 
 
 o 
 
 
 o 
 
 y 
 
 o 
 
 o 
 
 " -2 
 
 0^ 
 
 « Ol 
 
 <3i 
 
 01 
 
 9i 
 
 0) 
 
 •s », -s 
 
 Q^ .* .- 
 
 <D J 
 
 (D :; :; 
 
 a> 
 
 (P 3 
 
 01 5 rH 
 
 0^ " iH 
 
 03 J 'iH 
 
 03 S rH 
 
 O 
 
 M 
 
 
 C^ "^ " 
 
 CO 
 
 OQ 
 
 m 
 
 M m 
 
 CO Ol 
 
 M S 
 
 CO OJ 
 
 CO 05 
 
 c 
 
 4> 
 
 
 
 
 
 
 
 
 rH 
 
 T-l 
 
 T— 1 
 
 1—1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 "s 
 
 
 
 
 
 
 
 
 ^ 
 
 
 
 
 
 
 V 
 
 
 
 
 
 
 
 
 
 2 K~ 
 
 ;h 
 
 U 
 
 OS 
 
 
 
 
 
 
 
 
 Ph 
 
 Pj "^ 
 
 Pi 
 
 Ph 
 
 •00 
 
 
 
 
 
 
 
 
 d 
 
 ^^ 
 
 d 
 
 d 
 
 
 ^H 
 
 !;h 
 
 U 
 
 ;-i 
 
 ?-, 
 
 ;-! 
 
 in 
 
 t^ . t:^ 
 
 ^1 
 
 Sh 
 
 
 -S 
 
 B 
 
 B 
 
 
 -2 
 
 5 
 
 i^ 
 
 B oS 
 
 5 
 
 ^ 
 
 
 
 
 ;h 
 
 ^^ 
 
 !^ 
 
 ^ 
 
 !-i 
 
 'i 
 
 ^ 
 
 S-i 
 
 Sh 
 
 
 
 03 
 
 C3 
 
 c3 
 
 a 
 
 as 
 
 03 
 
 ts 9^ 
 
 03 9^ ^C 
 
 c« y^ 
 
 03 y. 
 
 
 
 7^ 
 
 ^ 
 
 ,G 
 
 M 
 
 ^ 
 
 ^ 
 
 6 ^ 
 
 (4 03 CO 
 
 6 ^S5 
 
 r^ 03 
 
 Q ^ 
 
 J3 "" 
 a. 
 
 
 
 o 
 
 O 
 
 o 
 
 U 
 
 O 
 
 
 
 
 
 
 
 
 
 ^ 
 
 
 
 
 
 0) 
 
 
 
 
 
 
 
 
 
 S 
 
 |q 
 
 PlH ^ 
 
 ^ 3 
 
 
 3 
 
 rt 
 
 3 
 03 
 
 03 
 
 
 
 
 O 
 
 a 
 
 1 
 
 
 ;-4 
 
 .2 
 
 _3 
 S-i 
 
 .2 
 
 3 
 
 § 3 
 'ft 
 
 u 
 
 B 
 
 
 
 
 
 
 c« O 
 
 M be 
 
 CO 
 
 3 p.; 
 
 1 g> 
 
 -i-> 
 g 
 
 || 
 
 g 
 
 Si3 
 
 .u 03 
 
 03 43 
 S na 
 ^3 
 
 
 
 C 
 
 4-3 
 
 +J 01 
 
 4-i 
 
 -^^ .S 
 
 aj 3 
 
 11, 
 
 ■^ 2 
 
 m '^ 
 
 
 
 1 
 
 § 
 
 |i 
 
 3 
 0) 
 
 3 
 
 3 3 
 3 CD 
 
 S 3 
 
 II 
 
 cfl G 
 
 |w 
 
 
 
 ^ 
 
 a" 
 
 o' o 
 
 O* 
 
 ^5 
 
 -"^ -u 
 
 -u " 
 
 +0 -a 
 
 
 
 s 
 
 .S 
 
 
 .3 
 
 0) m 
 
 Sl 
 
 ^ & 
 
 ■^ 3 
 
 Sd 
 
 
 
 a 
 ^ 
 
 "a! 
 Q 
 
 
 Q § 
 
 
 Q OQ 
 
 Q H 
 
 u 
 
 ■Qc» 
 
 
 
 (M 
 
 (M 
 
 o 
 
 l-H 
 
 00 
 
 «r> 
 
 ?D 
 
 CO 
 
 ■"# 
 
 
 
 IC 
 
 
 
 
 C?l 
 
 
 
 
 
 
 
 
 
 [ 
 
 saxBX ; 
 
 r 
 
 ^t 
 
 lanbuipQ 
 
 
 ] 
 
 [ 
 
 ::^uauissass 
 
 y :joaJiQ 
 
 ] 
 

 m 
 
 ^— 
 
 
 <rr 
 
 
 td 
 
 f 
 
 ^^^ 
 
 CD 
 
 
 S£^^ 
 
 A- 
 
 "S 
 
 g:^"§ 
 
 (D 
 
 hi 
 
 =1 
 
 S^^ 
 
 
 ark 
 
 Stre 
 
 tial 
 
 
 
 rt> 
 
 (t> CD 
 
 CD CD 
 S 3 
 
 •p'p' 
 
 CD 
 
 &. 
 
 CD (D P 
 
 CO t» J3 
 
 "i^ &' CD 
 
 
 ?d 
 
 rt- 
 
 s a 
 
 rf^ Ol 02 <J1 Ci 
 OlOOOO 
 
 
 O CIO ^ 
 
 V\ or 
 
 oo 
 
 en CT OiOi 
 
 oooo 
 
 l-i Oi Ol Oi Cn OJ 
 O Ci OiOi O OS 
 
 o 
 
 OsOiOTOiWCn^tnCntTj 
 
 0500000000(0 
 
 CD 
 
 o 
 
 ^^'^^^ 
 
 t?3 
 
 Ht?dtdH ^^ HMHH 
 
 ^^^H 
 
 HtPdHHHMHHtd 
 
 uixnuiifiui 
 
 in- 
 
 ^^^^ 
 
 rjiui 
 
 ^^^^ 
 
 M 
 
 !M 
 
 ^^^^^^^^^ 
 
 en -CI -d h-i I— ' 
 OCnOiOO 
 OOOOO 
 
 CO h-i 
 O O 
 OOO 
 
 Cn Oi -d 00 
 OOOO 
 OOOO 
 
 OOi 
 
 OO 
 
 oo 
 
 OiOl rf^ CO 
 OOOO 
 OOOO 
 
 OOOOO 
 OOOOOO 
 
 K)Coco03i^*'C;icn(T) 
 
 OOOOOOOOcD 
 OOOOOOOOOrt- 
 
 o 
 
 ™ o 
 
 ^oto^^^^ 
 
 = S5 
 -as 
 
 o 
 o 
 
 •-i 
 
 a. 
 
 CD 
 3 
 
 o 
 
 o 
 o 
 
 a- 
 
 ::cD 
 
 CO 
 
 Q.' 
 CD 
 
 3 
 <-t- 
 
 ,CD 
 
 5-" 
 CD 
 3 
 c-t- 
 
 P' 
 
 o 
 
 o 
 o 
 
 a. 
 
 ?d 
 
 •CD 
 
 oJ 
 
 CD 
 
 C3 
 
 P 
 
 CD 
 
 t» 
 
 CD 
 S 
 n- 
 
 O 50 
 
 o 
 
 o 
 o 
 
 CL 
 
 CD 
 m 
 
 s; 
 
 CD 
 
 1=1 
 
 ^ 
 
 ^ 
 
 p 
 
 O 
 
 
 
 ■-s 
 
 i-S 
 
 w 
 
 w 
 
 (T) 
 
 CD 
 
 CC 
 
 CO 
 
 
 
 a- 
 
 & 
 
 CD 
 
 CD 
 
 3 
 
 13 
 
 p 
 
 CD 
 
 51 
 
 CD 
 
 3 
 
 Q 
 o 
 o 
 
 - CD 
 
 ■ % 
 
 CD 
 3 
 
 p" E- p'B- p" 
 
 BL gL 
 
 o 
 
 I CC O O OCT) 
 
 I OT o o o c;x 
 
 tl^ CROC 
 
 OOO 
 
 ^ t£i OOOO 
 -0 OCTXO 
 
 4^0 
 
 oo 
 
 00 00 CD o 
 OCR to O 
 
 *^00CJ1 05 
 
 Oio ax OOO 
 
 oo^oooocnco 
 
 OOOOOOOOXCR 
 
 - r o 
 
 fe^ 
 
 3 
 
 o 
 
 t-' 
 
 o 
 3 
 
 ::(JQ 
 
 CD 
 
 Ul 
 
 % 
 
 P. 
 5' 
 
 3 
 
 o 
 
 H 
 
 ►^ 
 
 3- 
 
 
 O 
 
 ?o 
 
 1 
 
 en 
 
 o 
 
 rn 
 
 t-+^ 
 
 
 p 
 
 
 ■-i 
 
 
 CD 
 
 
 h^ 
 
 3 
 
 
 3 
 ..n 
 
 H 
 
 ^ 
 
 - >-! 
 
 3- 
 
 
 ?d 
 
 CD 
 
 CO 
 
 O 
 
 a 
 
 CO tOtOI-' 
 
 3 
 - >-s 
 
 CD 
 CO 
 
 p 
 
 g 
 
 - 
 
 . .'^ 
 
 3 
 
 O 
 
 o 
 
 - >-! 
 
 H 
 
 3 
 
 W 
 
 ►-i 
 P 
 
 
 m 
 
 C^ 
 
 p 
 
 1^ 
 
 3 
 
 
 CD 
 
 CD 
 
 
 
 z 
 
 
 
 a 
 
 
 
 CO CO CO g 
 
 1-1 
 
 CO 
 
 3 
 ^ - » ,o 
 
 - - - -"5 
 
 CD 
 CO 
 
 rf^ Mi» hfi. to to 
 
 tOI 
 
 to to to CO 
 
 cococotototoco^5co 
 
 s. »■ 
 
 _q j_i j_i jD CO 
 
 to Olio 05 Cn 
 
 OOOOO 
 
 CO 
 
 p 
 o 
 
 O 
 
 t-iCO 
 
 poi 
 bo 
 
 OO 
 
 
 to 
 
 o 
 
 00(^5 05 000 
 
 OCR o coo 
 
 00 
 
 o 
 
 t-iO 
 cno 
 
 CO 
 
 o 
 
 p cop CO hPi^ 
 05 01 ^ CRCO 
 
 OOOOO 
 
 h-iCO 
 
 pc^i 
 '<z>'<z> 
 
 OO 
 
 p p <1 p H-' 
 
 bbcnbco 
 
 OOOOO 
 
 -6« 
 
 05 O 00 05 CR 
 
 ooocno 
 
 COO 
 
 oo 
 
 CO CO CO CO CO 
 
 OOOOO 
 
 CD 
 CD 
 
 K1 PiTi f 11 K*! 
 
9 U.VJ 
 
 r>~, 
 
 CORNELL 
 
 UNIVERSITY 
 
 LIBRARY 
 
 GIFT OF 
 
 Rochester Bureau Of Mun- 
 icipal Research, Inc. 
 
Lj in««« „9?'^1*" University Library 
 HJ9289.R6 A5 1921 
 
 "^''nliiiiiSiiiiiininiprSin*®®*'"*'" °* real Dropert 
 
 olin 
 
 3 1924 030 230 126 
 
 Overs 
 
 
1^ 
 
 X5 
 
 Cornell University 
 Library 
 
 The original of this book is in 
 the Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924030230126 
 
REPORT ON THE 
 ASSESSMENT OF REAL PROPERTY 
 
 In the City of 
 ROCHESTER. NEW YORK 
 
 Submitted to the 
 
 Mayor 
 
 President of Board of Assessors 
 
 Comptroller 
 
 Coporation Counsel 
 
 Treasurer - 
 
 President, Common Council 
 
 ROCHESTER BUREAU OF MUNICIPAL RESEARCH, Inc. 
 
 APRIL 1921 
 

 
 
 !\b^o':&*i 
 
 G-- 
 
 1 
 
 n:)^-/ 
 
PREFACE 
 
 Tl-is report presents the findings of an investigation of the 
 assessment of real property in the City of Rochester, made during the 
 period from September, 1920, to April, 1921- It discusses the Dep3.rt- 
 ment of Assessment and Taxation in the City government, its organiza- 
 tion, policies, equipment, work ire thods, and the thoroughness and uni- 
 formity of results obtained so far as these can be determined under 
 recent unusual narket conditions. 
 
 So far as concerns the suggestions for improvement made in 
 this report they already, v/ith one or tv70 exceptions, had been partly 
 developed in the Department through the initiative of the present Board 
 of Assessors- It, therefore, is merely a comprehensive statement of the 
 advantages of certain changes, the need of v-^iich already has been pointed 
 .out by the Board of Assessors, and the logical function of the Bureau of 
 Municipal Research is simply to add its influence to theirs in bringing 
 about improvements the need of which is recognized by both. 
 
 The report has been discussed thoroughly -vith the Assessors 
 and they have approved it as correct in matters of fact. 
 
 The preparation of this report ivas influenced by study of the 
 more advanced assessment procedure in effect in other cities, particular- 
 ly the methods of real estate valuation developed and applied by Mr. 
 Alfred D. Bernard of the United States Fidelity and Guaranty Company and 
 by Mr. John A. Zangerla, County Auditor of Cuyahoga County, Ohio, in 
 which the City of Cleveland is located. 
 
 ROCHESTER BUREAU OF iCfNICIPAL RESEARCH, INC. 
 April, 1921* 
 
TABLg m COKTEKTS 
 
 Page 
 
 General Discussion 1 
 
 System Exchanged for J-udgment 5 
 
 Organization and Personnel 5 
 
 Eecommendations ' 6 
 
 Description of Organisation 6 
 
 Disadvantages of Pres<2nt Organization 9 
 
 Only One Assessor Uecessary 10 
 
 Size of Force 15 
 
 Cost of Assessment Work 16 
 
 Equipment 18 
 
 Eecomraendt-tions 18 
 
 Present Map Equipmsnt 19 
 
 Information Regarding Structures 20 
 
 Financial Information 20 
 
 Equipment Necessary for Assessment Work 22 
 
 Present Equipment Inadequfete 23 
 
 Changes Proposed 24 
 
 Description of Property 26 
 
 Assessment Procsdure 27 
 
 Recommendations 27 
 
 Present Assessment Methods 28 
 
 Land and Improvement Values Given Separately 28 
 
 Unit Quantities Bases for Valuation, 29 
 
 Rochester Practice 31 
 
 Assessment of Land 37 
 
 Residential Property 39 
 
 Business and Heavy Residential Property 41 
 
 Information for Assessment Purposes 43 
 
 Per Cent of Pull Value 44 
 
 Reasons for 100 Per Cent Assessment 45 
 
 Reasons for Less Than 100 Per Cent Assessment 45 
 Atsolute yniformity Necessary for Full Value 
 
 Assessment 47 
 
 Date of Tax Collection 48 
 
 Tax Calendar 48 
 
 Procedure of Department of Assessment and Taxation 51 
 
 Effect on Financial Procedure of City 53 
 
 Effects on Taxpayers 54 
 
 Relations with Coxmty Government 54 
 
 Payment for Assessment Work 55 
 
 Payment for Preparatiori of Rolls 55 
 
 City Collection for County Taxes 55 
 
o 
 2 
 
 fi~-r4i3 
 
 ::}£U. lh-i--::f}f) 
 
 i 1,.' 
 
 ■■: !:.:■ 
 
 :':! ::i3;t£; 
 
 ;■•:. 
 
 . x,.T I,. 
 
 .-tsiie,-;/ 
 
 
 otxoi 
 
 -..■.■■ . -nco 
 
 
 -;■■*' lo ■ 
 
 
 ■•d:3 
 
 3f*X0' 
 
 ;:^^iJf 
 
 ■v'-„:ni--mi. 
 
 ,-T 
 
 
 ..T 
 
 -••i ■:"nei::T: 
 
 COI 
 
 n-^- 
 
 ijh,&ffi ; . 
 
 >!-■■ :, 
 
 s«3fi-fri 
 
 'i J :j .. . ,. 
 
 .. ■ ■■.J .X; .J. 
 
im3X OF TABLES 
 
 Table No . 
 
 P^ge. 
 
 I 
 
 II 
 
 III 
 IV 
 
 Personnel, Department of Assessraent and 
 Tskxation. 
 
 Taibl© of StTuctaral D^preciatiiai Used In 
 Cleveland, Oilo 
 
 Bernard Table of Structural Depreciation 
 
 itoOTints of Notes and Unnecessary Interest 
 Charges Caused by Late Collection Date 
 
 Items on Tax BoiX in Addition tO General 
 Tax Levy 
 
 7a 
 
 32 
 
 32a 
 
 50 
 Appendix 
 
 INDEX OF EXHIBITS 
 
 Exhibit No . 
 
 I Map Showing Portion of City's Area Covered 
 
 by New Large Scale Maps of the Assessors Appendix 
 
 II Form Used in Department for Record of Finan- 
 cial Information about Properties Appendix 
 
 III Comparison of Depth Bules Worked out Inde- 
 pendently in Various Cities 32b 
 
 IV List of Information Used for Assessment Pur* 
 
 poses in Cleveland, Ohio Appendix 
 
 V Form Used in Eochester for Eecord of Physical 
 
 Information about Structures Appendix 
 
 VI CoS5>arison of Land Assessments on Various 
 
 Hesidential Streets Appendix 
 
 VII Comparison of Land Assessments on Various 
 
 Business Streets Appendix 
 
This report on Tlao Assaesuent of Seal Property in the City 
 of Bochester, New York, was prepared for the Eochester BureavL of M»mini- 
 pal Research, Inc., by Frank P. Cartwrieht. The Trustees of the Bureau 
 .submit the report to the City Administration with the follovdng recom- 
 mendations; 
 
 1 - That one assessor ha substituted for the board of four now 
 
 charged with valuation of real property in Rochester. 
 
 Text reference Page 10. 
 
 2 - That the position of assessor be appointive instead of elective. 
 
 Text reference Page 9. 
 
 3 - That there be appointed not less than six nor more than ten 
 
 full time assistants tiiiose general duty it shall be to gather 
 information necessary for uniform assessments. 
 
 Text reference Page 15. 
 
 4 - That at least one of these assistants shall be a registered 
 
 engineer or architect and at least one other a draftsman and 
 surv eyor . 
 
 Test reference Page 16. 
 
 5 - That steps be taken to bring the map equipment of the department 
 
 up to date within as brief a time as possible for which aiddi- 
 tional temporary en^jloyees will be required. 
 
 Text refereiice Page 24. 
 5 - That large scale maps of the department oe made upon tracing 
 cloth to permit of ready duplication. 
 
 Text reference Page 25. 
 
BEPOET ON THE ASSSf^S«EK!r OF EEAL PKOPEHTY 
 IN THE CI IT OF EOCHESTER, NEPr YORK 
 
 Gere ral rjscuss iQjn 
 
 In ox-der tb estalalish grcrunds for discussion of methods 
 of assessmsnt and of the reffj-lts obtained in Kochester, it is desir- 
 able to consider what the process involves. The State la\7 and the 
 City Charter provide that property shall "be assessed at its "full 
 value", v/hich term is generally interpreted to mean "full narket value". 
 A further consideration, arisinc from the purposes of assessaent, is 
 that, evaluations shall he as nearly uniform and consistent in method 
 and results as is hmoanly possible. 
 
 Heal estate is unlike most other commodities in that hardly 
 any items are alike in desirability, at least so far as any one pur- 
 chaser is concerned. The price for which a particular parcel of real 
 estate is exchanged, therefore, is not necessarily the same that another 
 purchaser would be willing to pay for it nor is it an indication of the 
 value of another parcel unless interpreted with regard to the differences 
 vdiich exist between the two. It also is true of real estate, as of 
 other commodities, that special circumstances such as need or constraint 
 on the part of purchaser or seller may dictate a price which has no 
 particular relation to the normal market value of the property. 
 
 These beinf; the facts and considerations involved, it is 
 necessary in wholesale, uniform valuations of real property to make . 
 
certain assumptions and generalizations which eliminate as far as possi- 
 ble the effect of special preference or conditions such as mentioned above. 
 It aay be assumed for example that while one transfer may not be a relia- 
 ble indication of the market value of a certain class of property, yet a 
 large number of transfers, of which the considerations are knovm, being 
 interpreted in the light of the characteristics of the different proper- 
 ties inyolved, establish a basis or un:.t of value which api.lied to the 
 individvial property gives a fairer taxation value for it than the price 
 at which it actually changes hands. Values of real estate are strictly 
 matters of opinion and it is generally accepted that a consensus of 
 opinion is more reliable than a single judgment. Therefore it is better 
 in assigning values for taxation to utilize the body of opinion expressed 
 through a number of transfers of simi.lar property than a single indepen- 
 dent agreement as concerning the particular property in question. 
 
 In order to utilize intelligently this general expression of 
 opinion, it is now custoirary in cities where assessment is carefully nade 
 to use rules for interpreting the ordinary differences in parcels of real 
 estate and thereby to obtain a comparison:on uniform bases of the trans- 
 fer prices for different properties. Reversal of these rules penaits 
 application of the results thus obtained to other properties by a con- 
 sideration of their physical characteristics. 
 
 There is an essential difference in the considerations affect- 
 ing the value of the two components of real property. With the exception 
 of parcels devoted to certain special uses the va-lue of urban land depends 
 
^ite closely upon the net income or rental which, it is capalile of 
 producing. This income, capitalized at current interest rates, re- 
 presents its value as an investment whether rented or used by its 
 ovmers, for since a considerable portion both of business and resi- 
 dential property is rented, it results that nearly all land is affect- 
 ed by this consideration. Structures added to land, on the other hand 
 are worth in general what it costs to build them or duplicate them upon 
 other land, and while a temporary shortage or oversupply may affect the 
 revenues obtainable from them, these revenues, with proper allowance for 
 depreciation, obsolescence and other factors which decrease net returns 
 from such property, will follovT rather closely the current interest rates 
 on capital. To assess upon the basis of net or gross returns, in other 
 words, is to assess upon the basis of cost of replacement, except that 
 the returns fluctuate slightly from year to year as compared to the 
 movement of construction costs. Assessment of structures, therefore, 
 which employs construction costs decreased by allowances for deprecia- 
 tion and special considerations, is sound in method, and for the most 
 part preferable to that based on present returns from structures. It 
 furthermore results from the foregoing that land and structures must in 
 effect be assessed separately if the factors influencing the value of 
 a piece of property are to be given their relative weight. 
 
 The actual process of assessment of real estate, therefore, 
 may be said to involve the folloiving steps: 
 
-4- 
 
 1. The "best utility, or in other words, the most profit- 
 able purpose for which land can be used is established for each block 
 or section. This will be retail merchandising for one street, vdiole- 
 sale stores or storage for another, residential in another, etc. 
 
 3. By scrutiny of sales or rentals in each section the re- 
 lative incomes which business men get or expect to get from the use of 
 land for various utilities are ascertained and capitalized. A number of 
 sales or rentals for the best utility of a given block or street, taken 
 in connection with the suitability of each of the properties in that 
 block for the use intended, fjives a key to the value of land usable for 
 this purpose. 
 
 3. The ability of each parcel of land, by reason of its 
 physical characteristics, to develop the best utility of its section, is 
 considered in connection with the capitalized income determined as above. 
 
 •4. The cost of replacement of the structures upon the land 
 is ascertained, and •••vith due regard to their age, state of repair, and 
 suitability for the prevailing utilities of the district is added to 
 the value of the land. 
 
 This process, vfe^ich is involved more or less completely in 
 every careful assessment, requires that the assessor have access to 
 the following information* 
 
 1. Maps or inforrcation showing the location and extent of 
 all land within his district. 
 
2. Eecords of the type, size and a.11 other pertinent 
 physical characterictics of the structures on this land, or which, 
 like sswevs, pavein^jnts, etc., tend to -give it value. 
 
 3. Information as to the uses to vvhich the real property 
 in each section or street 33 dfjvoted. 
 
 ^. Financial iijl>jn;ation bearing on the relative value or 
 income prod^icing ability of these uses. 
 
 The gathering and recording of this infomation takes a 
 good deal of v;crk and requires a considerable staff of investigators. 
 Its interpretation, hovirever, is aliaost mechanical and involves very 
 little difference of opinion if the data are coraplete and conveniently 
 arranged. 
 
 Use of financial and physical information in the manner 
 described for determining assessments makes it imperative that it be 
 full and accurate, and study indicates the need of improving upon the 
 methods by v-chich such information is obtained at present- 
 Sy_stem Es^ changed for "Judrment" 
 
 Throughout the following detailed discussion of assessment 
 procedure in Rochester and of the cha:iges which are suggested, it should 
 be borne in mind that the keyword of assessment is uniformity; that it is 
 essential for every property owner to be treated exactly like every other 
 property owner. It is believed, furthermore, that in assessment as in 
 other activities, ixniformity results only from the elimination of the 
 human equation so far as possible. Valuation as a matter of opinion may 
 suffice in the adjustment of a real estate deal, but there is no guaran- 
 
rc,,jf!i,j ■: 
 
 ■o'^-iL .'./. 
 
 ro 1X0,; ■■ •:,;/' 
 
 ;n,','Ti6'>T9i3 ". .^' 
 
 >oo"a 
 
 :0 r.i/- ■:? SI ?n:' 
 
 xr'i:-- 
 
 ;:as\.... v., 
 
 '-nq; y,'!';^ 
 
 5 1,: :,■. 
 
 ':::Li 
 
 " . -; si j I V 
 
 jxai 
 
 1 .-. . 
 
-o- 
 
 tee, not even a prospect in fact, that -aniforni assessment will result 
 from the deliberations of a group of men ^-iio have nothing more definite 
 upon which to base their opinions than the picture riiich a property- 
 presents in the clear morning lights In almost every phase of indus- 
 try and commerce the control by so-called business judgment is giving 
 way to control by trained raen vjorking with facts as a basis. The 
 tendency of asiiesement practice also is toward the substitution of 
 facts for opinions as a basis for values. 
 
 Or)£.an i^:ation and Fersou r el 
 Becommendat ions 
 
 It is recommended: 
 
 1. That one Assessor be substituted for the Board of four 
 nov/ charged with valuation of real property in Rochester. 
 
 2. That the position of Assessor be appointive instead of 
 elective. 
 
 3. That there be appointed not less than six nor more than 
 ten full time assistants, whose general duty it shall be to gather in- 
 formation necessary for uniform assessments. 
 
 4. That at least one of these assistants shall be a 
 registered engineer or architect, and at least one other a draftsman 
 and surveyor. 
 
 Description of Organization 
 
 There follows a chart of the present organization of the 
 Department of Assessment and Taxation. 
 
\>=s- 
 
Chart Showing 
 
 Present Organization of 
 
 Department of Assessment and Taxation 
 
 
 Board of Assessors 
 Four Positions 
 
 
 
 
 
 
 
 
 
 
 
 
 Consulting 
 Engineers 
 
 Chief Clerk 
 
 Secretary 
 
 
 
 
 
 
 Nine Clerical Positions 
 
 
 Details regarding personnel are given in Table I, following 
 

 
 
 CD 
 
 
 M 
 
 fo 
 
 
 
 
 P 
 
 
 CO 
 
 1^ 
 
 cjq 
 
 25 
 P 
 
 
 
 
 
 
 
 
 O 
 
 
 l-i 
 
 
 
 
 e 
 
 CO 
 
 tJ* 
 
 CO 
 
 3 
 
 
 
 
 
 
 
 
 M 
 
 
 Pi 
 
 
 
 33 
 
 o 
 
 03 
 
 
 
 CD 
 
 
 
 
 
 P5 
 
 O 
 
 
 CD 
 
 
 
 
 
 H- 
 
 •Td 
 
 
 ►^ 
 
 CQ 
 
 
 
 
 
 
 P- 
 
 o 
 
 
 Hj 
 
 
 M 
 
 
 
 (W 
 
 P 
 
 W 
 
 H 
 
 « 
 
 
 
 
 
 
 P^ 
 
 y 
 
 
 PV 
 
 
 o 
 
 
 
 3 
 
 HS 
 
 ft 
 
 H- 
 
 
 
 
 
 
 
 H- 
 
 CD 
 
 
 03 
 
 
 ^ 
 
 
 
 CD 
 
 M 
 
 
 rt- 
 
 h3 
 
 
 
 
 
 
 crl- 
 
 c+ 
 
 
 
 
 CD 
 
 
 
 «<! 
 
 H- 
 
 o 
 
 03 
 
 Pi 
 
 
 
 
 
 
 H- 
 
 H 
 
 
 ^-^ 
 
 
 M 
 
 
 
 
 
 
 oq 
 
 O 
 
 '<; 
 
 
 
 
 
 
 O 
 
 
 t-j 
 
 S3 
 o 
 
 
 M 
 
 
 
 
 
 P- 
 
 CO 
 
 
 
 
 H 
 O 
 
 H 
 
 
 
 
 
 
 t-b 
 
 H- 
 
 H- 
 
 kO 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 O 
 
 O 
 
 3 
 
 t* 
 
 
 
 
 
 
 
 
 • 
 
 
 
 
 
 
 
 H 
 
 3 
 
 oq 
 
 
 
 cn 
 
 
 
 9 
 
 > 
 
 > 
 
 > 
 
 '^> 
 
 hd 
 
 
 
 
 
 at 
 
 o 
 
 M 
 
 
 
 CD 
 
 
 
 H- 
 
 03 
 
 CD 
 
 03 
 
 H 0) 
 
 o 
 
 
 
 
 
 H- 
 
 Hj 
 
 CD 
 
 o 
 
 
 o 
 
 
 
 CD 
 
 03 
 
 03 
 
 03 
 
 CO 03 
 
 03 
 
 
 
 
 
 Oq 
 
 
 CO 
 
 M 
 
 
 n 
 
 
 
 *^ 
 
 CD 
 
 CD 
 
 CD 
 
 03 CO 
 
 H- 
 
 
 
 
 
 tJ* 
 
 O 
 
 o 
 
 CD 
 
 
 CD 
 
 
 
 
 03 
 
 03 
 
 03 
 
 H- 03 
 
 trt- 
 
 
 
 
 
 c+ 
 
 o 
 
 
 H 
 
 
 cf 
 
 
 
 O 
 
 03 
 
 03 
 
 03 
 
 p. 03 
 
 H- 
 
 
 
 
 
 
 B 
 
 c<- 
 
 IV 
 
 
 P 
 
 
 
 M 
 
 o 
 
 O 
 
 O 
 
 CD O 
 
 O 
 
 
 
 
 
 p 
 
 B 
 
 tJ* 
 
 03 
 
 
 t-3 
 
 
 
 CD 
 
 hi 
 
 H 
 
 t-i 
 
 3 hi 
 
 y 
 
 
 
 
 
 CQ 
 
 CD 
 
 CD 
 
 
 
 ^ 
 
 
 
 H 
 
 
 
 
 c+- 
 
 
 
 
 
 
 CD 
 
 i-i 
 
 
 
 
 
 
 
 tV 
 
 
 
 
 ■*^-^ 
 
 
 
 
 
 
 H- 
 
 O 
 
 tx) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 o 
 
 
 CD 
 
 H- 
 
 o 
 
 
 
 
 
 
 
 > 
 
 > 
 
 
 
 
 
 
 CD 
 
 
 <rt- 
 
 p 
 
 p 
 
 
 
 
 
 
 
 ►d 
 
 Ti 
 
 
 
 ^ 
 
 
 
 tj 
 
 
 P 
 
 M 
 
 4 
 
 > 
 
 
 > 
 
 
 
 > 
 
 M*tJ 
 
 W^ 
 
 w 
 
 t?d 
 
 *d 
 
 
 
 P 
 
 
 B 
 
 
 p- 
 
 •d 
 
 
 'tf 
 
 
 
 W 
 
 M O 
 
 !-• O 
 
 M M 
 
 H M 
 
 •ri 
 
 
 
 n 
 
 
 c+ 
 
 t" 
 
 
 *x3 
 
 
 T:! 
 
 
 
 "n 
 
 CD H- 
 
 CD H' 
 
 CD CD 
 
 CD CO 
 
 o 
 
 
 
 c+ 
 
 
 CQ 
 
 y 
 
 CD 
 
 o 
 
 
 o 
 
 
 
 o 
 
 O P 
 
 O 3 
 
 H O 
 
 M O 
 
 H- 
 
 
 
 3 
 
 
 
 p- 
 
 3 
 
 H- 
 
 
 H- 
 
 
 
 H- 
 
 C+ <7+- 
 
 c+ C+- 
 
 03 <r+ 
 
 03 cY 
 
 y 
 
 
 po 
 
 CD 
 
 
 
 
 ►5 
 
 P 
 
 
 tJ 
 
 
 
 3 
 
 CO CD 
 
 CD CD 
 
 CD 
 
 CO 
 
 c+ 
 
 
 o 
 
 3 
 
 
 
 H- 
 
 M 
 
 c+ 
 
 
 c+ 
 
 
 
 c+ 
 
 pi P' 
 
 Pi Pi 
 
 pi 
 
 p. 
 
 3 
 
 
 o 
 
 CD 
 
 CD 
 
 c+ 
 
 
 CO 
 
 
 o 
 
 CD 
 
 CD 
 P- 
 
 
 CD 
 P- 
 
 
 
 CD 
 P- 
 
 
 c+ 
 
 
 
 CD 
 
 
 O 
 
 Hi 
 
 
 05 
 CD 
 
 CQ 
 c+ 
 
 p. 
 
 
 
 
 
 
 
 CD 
 
 CO 
 
 
 
 
 
 trt- 
 CD 
 
 H 
 
 > 
 03 
 
 1-3 
 
 M tXl 
 
 CD 
 CD 
 
 H- 
 
 Si 
 
 
 
 
 
 
 03 
 
 
 
 
 ^ 
 
 
 
 >• 
 
 03 
 
 ?cJ tr" 
 
 |_1 
 
 o 
 
 
 
 
 
 
 CD 
 
 OJ 
 
 oa 
 
 CJ1 
 
 cn 4 
 
 o 
 
 
 
 CD 
 
 CQ Pd 
 
 
 
 
 
 
 
 
 
 
 
 * 
 
 H, 
 
 H^ 
 
 (^ CD 
 
 o 
 
 
 CO 
 
 H- 
 
 0) 
 CD 
 
 
 
 
 
 
 
 
 
 
 
 Hi H- 
 
 H- 
 
 P 
 
 03 
 
 s!s; 
 
 M 
 P" 
 
 
 
 
 
 
 
 
 
 
 a 
 
 H-y 
 
 3 
 
 g 
 
 3 
 
 feio 
 
 
 O 
 
 >M 
 
 
 CD 
 M 
 
 
 
 O 
 
 
 CD 
 
 o 
 
 03 
 
 oo 
 
 • 
 
 c^ 
 
 O 
 CD 
 
 M P 
 
 CD 
 
 P 
 
 P 
 
 CD 
 c+ 
 
 P 
 
 
 P 
 
 1-i 
 
 <) tl^ 
 
 
 CO 
 
 
 
 00 
 
 O) 
 
 03 
 
 CJ3 
 
 CD 
 
 CD M 
 
 
 M P 
 
 
 tj 
 
 O'Q 
 
 CO 
 
 CD O 
 
 
 o 
 
 
 
 o 
 
 o 
 
 o 
 
 o 
 
 o 
 
 M P 
 
 
 CD Pi 
 
 
 O 
 
 03 
 
 o 
 
 •-i O 
 
 • 
 
 
 o 
 
 
 
 o 
 
 o 
 
 o 
 
 o 
 
 o 
 
 O 4 
 
 
 M 
 
 • 
 
 1-3 
 P 
 X 
 P 
 ch 
 
 
 CU 
 p. 
 
 3 
 
 B 
 
 CI* 
 
 g 
 
 
 Ui 
 
 
 
 s 
 
 O t^ 
 
 fe! 
 
 fe- 
 
 ^OD 
 
 
 T) 
 
 
 
 CO 
 
 H- 
 
 
 o 
 
 
 
 o 
 
 CD 4 
 
 M CD 
 
 cH- 
 
 p p 
 
 c+ O 4 
 
 
 H- 
 
 
 
 
 CD 
 
 
 M 
 
 
 
 p 
 
 03 p 
 
 pi n 
 
 c+ 
 
 P M 
 
 H- O 
 
 CD 
 
 
 O 
 
 
 
 p- 
 
 CO 
 
 
 O 
 
 
 P- 
 
 
 
 CD 
 
 *d H- 
 P y 
 
 ^•^ 
 
 O 
 l-i 
 
 P CO 
 
 oq 0) 
 
 o o 
 
 
 
 y 
 
 
 
 
 
 CD 
 
 
 
 
 O 
 
 S^ 
 
 CD 
 
 CO 
 
 4 
 
 P 
 
 g 
 
 
 
 
 
 < 
 ct> 
 
 
 
 
 
 
 
 CD 
 
 CO 
 H 
 
 •<! 
 
 
 t 
 
 03 
 
 
 
 
 
 
 ^ 
 
 
 
 
 
 
 
 fi 
 
 
 
 
 
 
 
 
 
 
 Hi 
 
 CO 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 O 
 Hi 
 
 1 
 
 p- 
 
 P- S" ^ 
 
 PJ 
 
 S S 
 
 >T:5 
 
 fi ?? 
 
 P > 
 
 P >■ 
 
 p > 
 
 p > 
 
 
 
 
 
 
 
 
 p: y i-j 
 
 (3" CD P- 
 
 03 
 
 P 
 
 trc; 
 
 y 03 
 
 y 03 
 
 ti ro 
 
 y 03 
 
 
 
 
 
 
 
 l-J 
 
 <r+- p. H- 
 
 CO 
 
 CD CQ 
 
 03 
 
 D' t-S tJ 
 
 Pi 03 
 
 p. 03 
 
 pi 03 
 
 Pi CD 
 
 
 
 
 
 
 
 CD 
 
 o 
 
 
 CD C+- 
 
 CD 
 
 c+ O 
 
 CO 
 
 M O CO 
 
 CD 
 
 CO 
 
 CD 
 
 CD 
 
 
 
 
 
 
 
 CD 
 
 Cf CD 
 
 y 
 
 03 • 
 
 03 
 
 H- 
 
 c: n 
 
 ►Td03 
 
 Hj03 
 
 "-dos 
 
 •-0 03 
 
 
 
 
 
 
 
 C+- 
 
 1^ 
 
 O 
 CD 
 
 •cS p. 
 
 03 
 O 
 
 oqq <J 
 
 CD 03 
 
 CO 03 
 
 4 3 
 
 CD C3 
 
 CD 03 
 
 hi B 
 
 
 
 
 
 
 
 o 
 
 < 
 
 H- 
 
 p- 
 
 CD 
 
 p" 
 
 H- 
 
 3 O 
 
 oq M 
 
 1— 1 
 
 
 
 CQ 
 
 
 03 
 O CO 
 
 Hj 
 
 03 1.0 
 
 o y 
 
 03 CO 
 
 O 3 
 
 03 CD 
 O 3 
 
 03 CD 
 
 o 3 
 
 3 c+ 
 
 
 
 
 
 
 
 H 03 
 
 
 H' Co 
 
 
 P 
 
 H, ^ 
 
 P 
 
 P 
 
 p 
 
 p 
 
 
 
 
 
 
 
 CO 
 
 CD - 
 O 
 
 O 3 
 hi p 
 Pi f'i' 
 
 CQ CD 
 
 
 O 03 
 
 
 a- 
 
 CD 
 
 H- O 
 O H 
 
 M o 
 
 H, 
 
 H O 
 
 H) 
 
 MO 
 
 )-• o 
 
 Hi 
 
 a 
 
 
 
 
 
 
 o 
 o 
 
 CQ 
 03 
 
 
 H- Hi 
 
 
 CO 
 
 CD tV 
 
 T) 
 
 T) 
 
 Tj 
 
 ^ 
 
 P 
 
 
 
 
 
 
 
 y o 
 
 
 y 
 
 • 
 
 H !XI 
 
 l-i loJ 
 
 4 P3 
 
 h! yd 
 
 c+ 
 
 
 
 
 
 
 
 l-J 
 
 
 o 
 
 tJ 
 
 O CD 
 
 O CO 
 
 O CO 
 
 O CD 
 
 H 
 
 
 
 
 
 
 3 
 
 
 C+- 
 
 
 CD 
 
 P 
 
 •r! P 
 
 *d p 
 
 *tj p 
 
 ^ P 
 
 CD 
 
 
 
 
 
 
 ^ o 
 
 pi 
 
 c+ t:S 
 
 
 10 CQ 
 
 
 o 
 
 g03 
 CD 03 
 
 CD M 
 
 CD M 
 H 
 
 CO M 
 4 
 
 CO M 
 
 4 
 
 03 
 
 
 
 
 P 
 
 
 
 O 
 
 Hj 
 
 
 H- 03 
 
 
 Hj CD H- 
 
 ct t^ 
 
 <r(- M 
 
 C+- Pd 
 
 <rt- ;?d 
 
 
 
 
 
 
 
 
 
 H CO 
 
 
 
 C+- tJ 
 
 •< 03 
 
 «<! m 
 
 ^ 03 
 
 ^ 03 
 
 
 
 
 
 
 
 
 
 03 
 
 
 
 03 (W 
 
 <H- 
 
 c+ 
 
 c+ 
 
 C+- 
 
 
 
 
 
 
 
 
 
 o oq 
 
 
 CD 
 
 
 
 
 P 
 
 P 
 
 P 
 
 P 
 
 
 
 
 
 
 
 
 
 CO 
 
 
 O 
 
 
 
 
 c+ 
 
 c+ 
 
 c+ 
 
 (H- 
 
 
 
 
 
 
 
 
 
 03 
 
 
 03 
 
 
 
 
 <6 
 
 CD 
 
 CO 
 
 CO 
 
 
 
 
 
 
'™*«^ 
 
 CO 
 
 o o 
 
Disadvantages of Pi'esent Organization 
 
 From the nature of the work it is fairly obvious that an 
 assessor should not be elected. Under the best of circumstances his 
 work does not receive unqualified public approval and the tendency is 
 to bring very strong influence, especially that of a political nature, 
 to prevent the just and uniform discharge of his duties. To make the 
 office elective, therefore, is to provide leverage for such influence, 
 and places the incumbent in altogether too dependent a position. 
 
 The evils of such a situation can be discussed the more 
 frankly because of the high standing of the present Board. There is 
 no question as to the fitness of the president for his responsibilities 
 and the rest of the Board are well above the average v\ihich might be 
 expected from the method employed in selecting them. On the other hand, 
 it is unlikely that local elections will continue indefinitely to pro- 
 duce the desired results with such machinelike regularity, and \7hen 
 that time comes it niust be expected that political considerations will 
 have more influence in assessment work. 
 
 A third consideration, of even more force, is that assessment 
 work well done calls for skill and thorough technical knowledge. It 
 may happen that an elected official v/ill possess such qualifications, 
 but under present condition-s in Rochester and elsewhere it is extremely 
 unlikely. It may happen that an elected official vdll have the ability 
 and application to acquire these qualifications, and in this respect 
 Rochester appears to have been peculiarly fjortunate, but even then there 
 
are tlie objections that he aniat spend several years in the process of 
 learning, during which the work suffers in some dsgree; that he often 
 is replaced just as his services are becoming va.lu£Ale and he is de- 
 veloping definite policies; and that there is no prospect of promotion 
 axui salary increaso such as EUgat oncourarge aib'jrdmates to sr.piy them- 
 selves or might attract desirable talent in the event of vacancies in 
 the Department. 
 
 If the entire voting population were thoroughly educated and 
 appreciative of the value of assessment work, it would probably be best 
 to make assessors elective. Under present conditions, however, it is 
 believed that civil service methods applied to the personnel in this 
 line of work will in general give much better results. 
 Only One Assessor Necessary 
 
 The Charter req.uires the Assessors, in company, to view and 
 evaluate the various parcels of real estate, the idea evidently being 
 that through a consensus of opinion the true values of the properties 
 i7ill be approximated* 
 
 It is believed correct that property values are matters of 
 opinion and that a consensus of opinion is the best basis for assess- 
 ment. The methods of obtaining it, hov/ever, the breadth of opinion 
 available, and the means of interpreting it have changed very greatly 
 since the present charter was drafted. Instead of a procedure which 
 utilizes miscellaneous and rather iinorganized information constituting 
 the mental capital of several men assembled in person to consider the 
 
-11- 
 
 property, methods of assessment have "been evolved by which one man, 
 receiving the significant information about property through the ac- 
 tivities of his assistants, interprets that information in a uniform 
 manner to discover the values of different parcels. The information 
 thus secured and preserved in concrete form is more definite and com- 
 plete than that obtainable from a brief personal inspection of the 
 property. The necessary consensus of opinion is obtained through the 
 uniform interpretation of its factors of value j which interpretation 
 is based on the relative importance given each factor in a very large 
 number of sales, rental agreements, etc. By this method assessment 
 becomes an almost mechanical process and necessity for deliberation 
 over each case by a board is entirely avoided. The deliberation is in- 
 volved in the evolution of rules for interpretation of information. 
 The responsibility for changes in assessment is centralized and tax- 
 payers who desire an interpretation or explanation of assessments on 
 their property may be convinced much more readily of the justice and 
 uniformity of treatment. There is in fact a greater uniformity of 
 treatment where ohe man applies definite rules for the interpretation 
 of information than results from the deliberations of a board, the mem- 
 bers of ivhich give and take more or less in respect to each other's 
 opinions. 
 
 The advantages of assessment work performed by one man have 
 become generally recognized and it is now much less usixal than former- 
 ly for property valuation to be carried on in a large city by a mjmber 
 of men having eqtial voice in the determination of assessments. 
 
The trend of opinion and practice looking toward assessment 
 by one man using scientific and systematic methods to get unirorm re- 
 sults, is notably illustrated in an act recently passed by the New 
 York State Legislature, applying to second and third class cities. The 
 text of this act follows: 
 
 AN ACT to provide for a department of assessment and taxation in and 
 for the second and third class cities- 
 
 The People of the State of New York, represented in Senate and Assembly, 
 do enact as follows: 
 
 Section 1. Abolishment of the office of assessor and boards of 
 assessors; department of assessment and taxation. The legislative body 
 of each second and third class city, which has not by law abolished the 
 office of assessor and created a department of assessment and taxation • 
 is hereby authorized and empowered by ordinance to abolish the office of 
 assessor or assessors or the board of assessors, when such board is not 
 required by charter to be composed of members of the legislative body 
 of the city, and in its place to create, establish and maintain a de- 
 partment of assessment and taxation. Such ordinance shall become ef- 
 fective only after the expiration of the term of office of all assessors, 
 then holding office. In cities where the terms of office of assessors 
 do not expire at the same time, those assessors whose terms of office • 
 expire first shall continue in office until the expiration of the terms 
 of office of the other assessors* The commissioner of assessment and 
 taxation shall be the head of such department. He shall be appointed by 
 the same official or bo(fy who or i,i4iic.h by charter is now authorized to 
 appoint the heads of city departments, and may be removed by the same 
 authority for misconduct or misfeasance in office. The commissioner of 
 assessment and taxation may appoint and at pleasure remove the deputy 
 commissioner of assessment and taxation, deputy assessors, assistants 
 and subordinates as shall be prescribed by the Board of Estimate and Ap- 
 portionment or other body viiich is by charter authorized to designate the 
 number of employees. The deputy commissioner of assessment and taxation, 
 if there be one, in the case of the absence or disability of the com- 
 missioner or of a vacancy in the office of commissioner, shall discharge 
 the duties of the office until the commissioner returns, his disability 
 ceases or the vacancy is filled. The salaries of the commissioner of 
 taxation and assessment, deputy commissioner and all subordinates shall 
 be fixed in each second class city by the Board of Estimate and Appor- 
 tionment and in third class cities by the board or body authorized by 
 charter to fix salaries. 
 
 §2. Pov/ers and duties. The commissioner of assessment and taxation 
 shall possess all the powers conferred upon, be subject to all the obliga- 
 tions imposed upon, and perform all the duties appertaining to the office 
 
of assessors in the to\wis of the State in reference to the assessment of 
 property within the city, except as othervvise provided by law, or this 
 act, and, except as otherwise provided by this act, shall possess all 
 the powers conferred upon and perform all the duties appertaining to the 
 office of assessors and the hoard of assessors of such city as provided 
 by lav/. Except as other-vise provided by this act, he shall also perform 
 all of the duties now provided by law in reference to the assessment of 
 local improvements imposed according to lav/- It shall also b e the duty 
 of the conmi s si one r to install scientific systems of assessment v/ith tax 
 ma-ps. unit rales and such other systems and records as may be necessary 
 and to gaxher and file useful and available information that app ertains 
 to the value of -prcpertv subject to his assessment. 
 
 i 3. Board of revievi. The chief fiscal officer of the city, the 
 legal adviser of the city and commissioner of assessment and taxation 
 are hereby constituted a board of review to hear and determine complaints 
 in relation to the assessment roll provided by law, unless by ordinance 
 some other board of reviev/ is created. 
 
 S 4. This act shall take effect immediately. 
 
 The type of organization advocated above lends itself more 
 readily to changes in the volume of work than does that novi in effect, 
 For a long term of years the Board tf Assessors has been the same in 
 number and in nominal duties while the work with which it is charged 
 has increased enormously both in amount and complexity. It is esti- 
 mated that there are 80,000 separate parcels of real estate v/ithin the 
 city limits, a very large proportion of which number bear buildings or 
 other improvements v/hich make it desirable to give them individual con- 
 sideration. The factors governing property value, as noted in the dis- 
 cussion of assessment procedure, are quite numerous ^d it is incon- 
 ceivable that the Board of Assessors could give any parcel the necessary 
 attention in less than five or ten minutes on the average. If the 
 shorter period is assumed and multiplied by the number of parcels of 
 real estate, it appears that duties nominally expected of the Assessors 
 
would call for over 6,000 hours of field v/ork ann-ually or approximately 
 1,000 days. As the period allovred for field work in their present pro- 
 gram is only about six months, or at most 200 days, it would seem that 
 a great part of the property in Rochester fails to receive the due con- 
 sideration which the Charter implies. 
 
 Actually v/tiat happens is that the assessments of other years 
 are depended upon in great part in establishing the current values of 
 property. This in itself is pei-f ectly correct if these values have been 
 arrived at in a scientific manner and if the necessary allowances are 
 made each year for depreciation, changes in the utility of neighborhoods, 
 etc. These alloviances can only be applied on such a large scale by some 
 mechanical prodedure and such a method can as readily be administered by 
 one man acting in the capacity of assessor as by a board. With the one 
 man type of organization an increase of work such as that to which re- 
 ference has been made can be handled by the appointment of one or more 
 additional assistants or information gathereKs, and the decrease in the 
 total volume of work, which may be expected ivhen the present lack of 
 physical and financial inf ornation has been corrected, may similarly 
 be recognized by dropping a number of the men employed to bring it up 
 to date. A board, however, such as provided for in the Charter, remains 
 the same in number without regard for the denands made upon it and is 
 less capable of adaptation to the volume of work. 
 
-., ^Q 
 
 '* sA 
 
 
 jrrj : ,' 
 
i.-^cr- 
 
 Siz e of ^crc^ 
 
 As to the rxjiaber of fiold. men necessai^y to gather inforna- 
 tion for the Assessor's usu, there is roon for -.vide variations in judg 
 ment. The average tiaa and -value of parcels, the nc^ture of the property- 
 assessed, and the dogroe of rpfinement to which the v/ork is carried all 
 exert an inf liie-ace on cbs size of the field force. Mr. Lawso:i Piirayj in 
 a brief discussion of assessment procedure, gives the follovdng data on 
 conditions in Nev/ York City for the guidance of others in solving this 
 problem. 
 
 I'ludber AVsra^f) Immber of Average Value Average Area 
 Borough of Parcels per of Di^^.trict 
 Field Msn per Ifen Parcel in Square M iles 
 
 Manhattan 16 5881 $50,228 1.38 
 
 Bronx 12 5495 8,850 3.42 
 
 Brooklyn 23 9271 7,336 3.39 
 
 Queens 18 7451 3,310 6.52 
 
 Eichmond 6 5671 2,2^7 9.53 
 
 Average 7221 $i3i683 4.20 
 
 With Rochester's estimated 80,000 parcels of real estate there 
 
 would be required, according to this table, not over eleven assistants 
 
 « 
 on the basis of parcels assessed, and not over seven on the basis of area 
 
 subject to assessment. The relatively lower average value of parcels in 
 
 Rochester should operate to reduce these figures soEe-vhat- The rate at 
 
 which it vets planned to coriplete the preliminary survey also would help to 
 
 determine the number of msn needed. 
 
Cost of Asses 'i''^_errt _Work 
 
 It may te urged that the cost of asst:3smont work will he con- 
 siderably increased through a reorganization such as proposed. To approxi- 
 mate this increase of cost a hypothetical budget has been set up for the 
 proposed org3,n-J zation as compared to the 1S20 expenditures for the present 
 force. 
 
 Cpmparig.o n of Salary Schedules 
 
 1920 
 
 Pr^nnsed O raani za-t ion 
 
 One Assessor $ 4.&00 
 
 One Registered Engineer 3,000 
 
 Presen t Organ ! zatigi^ 
 
 Foiir Assessors $14,400 
 
 Engineering Consultants 3,000 
 Secretary 
 Chief Clerk 
 Nine Clerks 
 
 Total 
 
 It is believed that the change could be made at an increase in 
 total cost of not more than $5,000, a sum which is trifling when compared 
 to the importance of securing information on which a just and uniform 
 assessment can be based. 
 
 It is very desirable that the corps of assistants shall include 
 at least one experienced engineer or architect and one man with some ex- 
 perience as a draftsman and surveyor. The gathering of physical informa- 
 
 1,800 
 
 Seven Field Men 
 
 14,000 
 
 1,300 
 
 One Secretary 
 
 1,800 
 
 12,500 
 
 One Chief Clerk 
 
 1,800 
 
 
 Nine Clerks 
 
 Total 
 
 12.500 
 
 $33,500 
 
 $37,700 
 
■_._2P.^£S~k 
 
 u 
 
tion regarding large and -unusual structures and the working out of cost 
 factors for different types of construction demand engineering training 
 and a type of field work wjaich. can be done successfully only by men vi/ith 
 experience in the design a,nd construction of such buildings. There is, 
 furthermore, in the preparation of maps for the use of the Department and 
 in their daily correction to comply with the change in limits of private 
 ownership, a field for the continual sei'vices of at least one and often 
 two draftsmen. It is suggested that the engineer whose services are re- 
 commended above should have charge of the map work under the direction of 
 the Assessor and that the draftsmen should work -under his supervision. 
 These men could readily alternate between field work and office vrork as 
 circumstances might demand. The Department at present utilizes the part 
 time services of a competent draftsman and surveyor attached to the City's 
 Engineering Department, This man comes in daily to note changes in lot 
 boundaries upon the Assessors' maps, and is working, when his other duties 
 permit, upon the set of large scale maps to which reference is made here- 
 after Tinder the heading of "Equipment." 
 
 There is 'e-eeyy reason that at least one draftsman should be 
 kept continuously at work on the property maps which are being prepared 
 as a basis for land valuation. 
 
Equiprient 
 
 Peconmendation s 
 
 1 ■■■■ That steps be taksn to bring the map equiiment of 
 the Department lap to date within as brief a time as possible for 
 which additiona]. temx^orary employees vail be required. 
 
 2 - That the laige scale maps of the Eepartment be made 
 upon tracing cloth to permit of ready duplication. 
 
 5 - That the infornation given on all nev/ subdivision 
 maps be incorporated in theso large scale ma.ps and that each year 
 sets of blue print copies be iiidde and retained to show exactly the 
 limits of ovvnership to which the assessments of tliat year apply. 
 
 4 - That the files of physical infornation regarding the 
 improvem.ents upon land be continued and extended to all classes of 
 property. 
 
 5 - That the Departm.ent use some method to represent 
 graphically the transfer of land and trend of utility in different 
 neighborhoods. 
 
-19- 
 
 Presen t ¥ axi Equi -Dment 
 This consists of: 
 
 1. Two large volumes of maps, thirty in all, mads upon heavy 
 mounted paper, and covering the doimitovm area indicated on the appended 
 map. (Exhibit No. 1.) Ifore of these maps are being prepared by a map 
 draftsman in the Enginasring Department, but it is estimated that there 
 will be needed about 200 to cover the entire area of the city and at the 
 present rate their preparation will take a number of years. These maps 
 show the block number \)y which the records of the Engineering Department 
 are indexed, the dimensions of each parcel of land and in nearly all cases 
 the names of present owners. Thsy are complete so far as information is 
 obtainable from so-rveys and deed descriptions. VJhen transfers of property 
 are made the new boundaries as described in the deeds and shown on sub- 
 division maps are penciled in at once upon the large scale maps. All 
 penciled changes are traced in ink at the end of the year. 
 
 2. Maps of the old Eyan survey, ma,de some thirty years ago, 
 and covering the first seventeen wards of the City. The Eyan maps are 
 neither complete nor dependable and they are very much out of date, but 
 they are the best record available of the land included in vmrds 1 to 17 
 and not shown by the new maps described above, 
 
 3. In addition there are several large volumes of the sub- 
 division maps, showing changes in the limits of private ownership. Copies 
 of these maps are required by the Charter to be filed with the Department" 
 
-<w- 
 
 and a copy also is required at the office of the County Clerk. With the 
 exception of the plat book, an a'olas ox city property published by a 
 Philadelphia company, the Assessors have no map which shows all these 
 subdivisions with their dimensions and relations in convenient form for 
 reference. The plat books are published anew every ten years and are kept 
 tip to date v/ith pasters ■=.nov;ing new subdivisions. 
 
 4« The Department has a full set of niaips, dravai to a scale of 
 200 feet to the inch. They show street lines only. They have been in- 
 scribed v;ith the average depth of lot and the average front foot value 
 of land for each block of each street, 
 Inf oriration Regarding Structures 
 
 Buring 1920 a f irn of engineers was retained by the Board 
 to assist in the assessment of large structures or those of unusual 
 types. Through the surveys rrade by this firm complete information has 
 been obtained regarding the size, type of construction,, state of de- 
 preciation, eto., of the structures of about 80 of the largest industrial 
 plants and office buildings in Rochester. Partial information is at band 
 for a number of other sxich properties, and it is expected that this will 
 be completed sufficiently for assessment purposes during the current year. 
 No attempt has been made so far to apply xhe same procedure to residences 
 and other less important iraprovements. 
 I'inancial Ini' oraat ion 
 
 About January 1919 ihe Department started to keep a record of 
 the financial information obtainable from deeds, loan applications, 
 
-21- 
 
 j.eases, etc. There is now more or less financial information at hand 
 concerning about 20 per cent of the properties which axe to be assessed. 
 The step is a very good one, and the rxirket values thus' shown, considered 
 with full physical inforaiation regarding the various properties, should 
 in time afford good bases for aGsessmsnt. Uri" ortunately, due to the 
 unusual business conditions of the last two or three years the information 
 thus far recorded is not very significant as indicating market values of 
 property imder normal conditions. In addition to this record the Depart- 
 ment has on file the office copies of the rolls back for a period of 
 many years- Memoranda in these give parts at least of the financial 
 histories of a great n-umber of parcels and of course the assessments of 
 each property are shown for each year in the past. All this information, 
 however, is without the physical data by T*.ich to interpret it effectively 
 and is in very inconvenient form for reference. 
 
 An important asset of the Department, though not a matter of 
 record, is the miscellaneous personal knowledge which the Assessors possess 
 of the real estate of the city. Constant contact and discussion vvith men 
 interested in the valuation of real escate and many personal inspections 
 of the various properties have resulted in a mental register of the 
 physical characteristics and the financial histories of these properties 
 vsbich goes far to offset the lack of records such as ordinarily would be 
 necessary to uniform assessment. 
 
 The Department has no formal register of the utilities of 
 various districts and neighborhoods and none of the rate of transfer of 
 
-22- 
 
 properties or of changes of utility. 
 EquiiPment NeoRRg^vT'jr -f q:- AG eessa.'^nt Work 
 
 It mil be -und-eritood fi'oa the foregoing, and from. th<= g.-^4«r-ii 
 discussion at the beginning of Furt I, that equipment for a-snasismont 
 work consists almost entirely ox inicrriiation in snme form or other. The 
 completeness and trust woi-.iiiness of &uc}a. ixif ormation, together with the 
 ability of the assessor, determine the accuracy and uniformity of as- 
 sessment. The readiness with vmich inf ormation of various kinds regard- 
 ing one property can be correlated and interpreted affects the convenienc< 
 and speed, of the work, and, where the force is inadequate, influences its 
 accuracy. 
 
 Market value depends on the possibilities of use and the 
 financial returns which the possible uses involve. Knowledge of the best 
 utilities of a neighborjxood and the characteristics of real property 
 which are essential to that use; and an appreciation of the monetary 
 value of these physical characteristics thereiore is necessary to Intel-* 
 ligent assessment. Market v=.lu3 depends to no small degree on the de- 
 mand for property in a district, and it consequently is desirable to 
 know the purposes for which newly purcliased properties are used and the 
 rate at which holdings are changing hands- It follo\7S that equipment 
 for assessment v7ork is not complete unless it includes for each class 
 of properties assessed: 
 
 1. A statement of the total or unit cost of construction, 
 
 2. A record of the unit values or total values of land, 
 
■■&' 
 
 3. An interpretation of the market value of various physical 
 features as expressed through sales or rentals for that class of use. 
 For each individual property: 
 
 1. A record of the size, age, type of constnt'^tion and o-tkai- 
 significant facts about the structures upon it, 
 
 2- A record of the extent of land, 
 
 3. A record of the demand and the trend of utility in its 
 neighborhood, and, 
 
 4. A financial history, showing the prices and rentals it has 
 c onmanded , and the loans, insurance, etc., upon it. 
 
 It is of course true that there is a limit of refinement in 
 assessment work beyond which it is unprofitable to go, especially with 
 relatively low priced properties. The ideal outlined above is one which 
 in practice it would be impossible fully to realize. On the other hand, 
 there is no lack of evidence that it should be approximated much more 
 closely than at present in Rochester. 
 Present Equipment Inadequat e 
 
 In order to get a general idea of the market value of pro- 
 perty it is necessary in each case to know viihat .is sold or leased as 
 \7ell as the price or rental. Under present circumstances it is possible 
 to know the former only in part or uncertainly. The maps of the Eyan 
 survey are not dependable as to dimensions of land and tLey do not corres- 
 pond in nany cases to present limits of ownership. Lawyers are careless 
 
-24- 
 
 in describing parcels of land, and deeds cannot be relied upon. The new 
 maps for the do-,mtovm district are changed annually to correspond to 
 present iimits of 0T,vliership, and record of the property transferred in 
 former years is thereby lost* Except for the ver^ meager descriptive 
 matter in the rolls, record is lacking of the improvements conveyed in 
 sales of other years. Those involved in current transactions can be 
 appreciated btit poorly by the present method of field inspection without 
 systematic record of important factors and even where the Assessors' 
 judgment is correct the information upon which it was based is soOn lost 
 to the Department through their replacement* The Assessors have started 
 the collection of financial information such as provided for in Exhibit 
 2, and the idea is much to be commended, but in a few years the lack of 
 dependable physical data about the properties transferred will defeat the 
 interpretatioh and use of all except the most recent of this information* 
 
 Thfe lack of physical infoi-mation corresponding to the date of 
 each sale and assesstnent is an inconvenience to lawyers and real estate 
 men desiring to make tax searches or to trace the history of properties. 
 The Department thus i'ails to a certain extent in giving service to the 
 public. 
 Changes Proposed 
 
 In prospect of the assessment of land by the Somers system, 
 discussed below under the heading "Assessment Procedure", it is essential 
 that the Department be provided xvith complete and accurate maps of all 
 land in the City. The new set of maps now in preparation apparently meets 
 
all requirements except that of a historical record of lot dimensions. It 
 is s-uggested !:.hat the maps now completed be traced and the rest of the set 
 be made upon tracing cloth. Changes in o\^^nership occurring during the year 
 should be penciled upon these tracings and recorded in ink at about the 
 time the rolls are closed. Sets of blue prints may then be made in any 
 member desired, shov/ing the limits of land ovmership current for the date 
 of the assessment. If a set of these maps is retained for each year, as 
 are the rolls at present, it will easily be possible either for the 
 Assessors or the public to ascertain the connection between values and 
 lot areas for arg^ given year. It is believed also that other city depart- 
 ments and bureaus and many private enterprises would be glad to have the 
 use of a full set of land maps showing land subdivisions and ownerships 
 up to date. 
 
 The market value of property depends to no small extent on the 
 current demand in its neighborhood, as registered by the relative fre- 
 quency of transfers. The market values in districts of changing utility 
 also are much influenced by the nature of the incursions and the prices 
 v/hich new utilities will pay for property. The Assessors, through their 
 contact with the real estate business, of course have a general idea of 
 such changes and make allowance for them- It is suggested, however, that 
 the extent of this allowance could be estimated more accurately and the 
 increases or decreases based on these factors could be justified much 
 more readily before the public if somie device were adopted for showing 
 graphically the sales in each block, during the last few years preceding, 
 
-25- 
 
 and the new purposes for v/hich property has been used. This could be 
 done by using symbols to indicate transfers and new utilities on the an- 
 nual sets of maps advocated above. 
 
 In connection with the discussion of assessment procedure the 
 need is pointed out of extending the present files of information re- 
 garding structures to cover all classes of property. This will involve 
 the use of some record form, perhaps net differing greatly from those now 
 used for industrial structures. 
 Description bJT Property 
 
 It is the practice of the Department to make out tliree copies 
 of the tax rolls, of which one is retained in the offices of the Depart- 
 ment, one is turned over to the City Treaaorer for use in collecting the 
 city taxes, and one is sent to the Coimty Board of Supervisors as a 
 record of the assessment of property v^ithin the City. These vary slightly 
 in arrangement and the lat-ter two contain space for insertion of the 
 different taix items. They are alike in the methods used to describe pro- 
 perty, and in the multiplicity of indiae s necessary in connection with 
 them. Each parcel of real estate is identified by stating: 
 
 1. The name of oivner. 
 
 2. The tract or subdivision in which it lies. 
 
 3. The street comer on which it fronts, if a corner lot. 
 
 4. The original lot numbers of the lot or lots r/hich it 
 includes, or the part of an original lot which it forms, 
 
 5. The section or part of sabdivision or tract in which 
 located, if there is a distinction. 
 
'lyqc.q do^l'i--; 7 ■ < ■- oqui/q Vinn v;:is ta^- 
 
 iux;f /c'r;..;- 
 
 
 i^-. Xj ;:::.:a;:: 
 
 
 :::c- xSi: 
 
 ilifc' 
 
 'di 
 
 ,J-2:. I'.; 
 
 .;"'-.-:,;. .i.-'.:i to ic-.. ' : ' ■ , ■• :;"; .; . ■ -' : ■.-i.;.- .. \ , ;; 
 
 .gen"'.;! jS. :r\ . .: f ":r-x,iiXio n,.. 'to ; -. ;; .1,1' ■,■:■■ ,- ':.'.,, ■ax 
 
 • ftojln-ii ", i.& ii ax atudi rl ... 
 
-ai- 
 
 6. The street upon whicli it abuts. 
 
 7. The side of that street. 
 
 8. The street ntmiber of the property, and 
 
 9. The \'vard in -lidiich the property is located. 
 
 This long list of identifying information is customary in 
 Eochester in all documents involving land description* It has always 
 been used by the Assessors and is deeply intrenched in the custom and 
 usage of the various departments and bureaus of the City and County, as 
 will be seen from Table II which shows lists of the various organizations 
 and documents using the system, and of the items of information used on 
 each document. 
 
 Asses^ent Procedure 
 E ec ommendat i on s 
 
 It is recommended: 
 
 1. That measures be taken immediately leading to the accumu- 
 lation for all properties of physical information similar to that now 
 used' in the assessment 6f larg6 or unufeual structures* 
 
 2. That the absessment ti property by field inspection alone 
 be abandoned as rapidly as possible, and that field work be limited to 
 that necessary for keeping up to date the physical information about 
 structures mentioned above. 
 
 3. That the Somers depth rule or other systematic methods 
 ensuring uniformity of treatment be applied to the assessment of all land 
 in the city,. 
 
Present Assessment Methods 
 
 The Assessors inspect all real property during the period from 
 June first to October or November, riding about the streets in an auto- 
 mobile, discussing the individual properties and penciling in the field 
 book the new Valuations agreed upon. They do not usually inspect each 
 structure or lot, but they make it a matter of conscience to drive through 
 every street in the city anmially. During this inspection they note 
 whether the improvements for which building permits have been issued dur- 
 ing the last year have been completed. (Brief note of these later is 
 entered in the margins of the field books when the report of improvements 
 is received from the Bureau of Buildings.) If the improvements are not 
 complete at the time the regular assessment is made, a second inspection 
 is made just previous to January 15 to decide vHxat course shall be taken 
 with them. 
 
 Subsequent to the regular period of assessment the Assessors 
 make many field inspections of properties concerning which information is 
 doubtful or abDtit which disputes have arisen- They also interview a 
 large number of people in regard to their assessments and arrive at valua- 
 tions by argument and compromise. 
 Land and Improvement Values Given Separately 
 
 It is an accepted principle of modern assessment procedTire and 
 it is required by State law that the rolls show both the value of the land 
 and the total value of each property. The reason for this is that land 
 and improvements depend for value on factors which are more easily weight- 
 ed if taken separately. A very desirable aspect of the practice is that 
 taxpayers may apply their knowledge of construction costs and of the sales 
 prices of vacant land to check up their assessments. The individual tax- 
 
-<;»- 
 
 payer, in other words, is less at a disadvantage in jxodging the uniformity 
 of assessments and the justice of his orm assessment v.hen the values of 
 land and of buildings are separable. The assessment of land, and that of 
 buildings or other inxoroveraents therefore tecoroe nore or less sieparate 
 probleias to oonscientious assessors and to a certain extent may ue ex- 
 amined separately for the purposes of this report. 
 Unit Quantities Eases for ValuatiOR 
 
 In order to establish the relative market values of coramodities, 
 the quantity involved in each sale mist be knovm, as v.-ell aS the price, 
 and this quantity frxtor iruat be given in terms which are recognised as 
 common factors of all transactions in the conmoditj^ in question. Steel 
 is not sold oy the billet but by the ton, to terms of which all billets 
 can be reduced. Shipping is not measured by numbers bu;^ by tonnage, 
 capacity, etc. Similarly, if land or buildings are to be judged as to 
 their relative values with justice and uniformity, units of measurement 
 mast be evolved ufcich can be applied to any or all pai-cels of real estate 
 as a means of interpreting their selling prices- In pursuance of this 
 uniform basis of comparison progressive assessment and appraisal agencies 
 have developed very definite and apparently successful methods of measur- 
 ing quantities in real estate. 
 
 Buildings, being an industrial product, depend for value -on 
 the cost of reproduction, minus depreciation, obsolescence and other 
 minor factors. Cost of construction tiniver sally is measured in terms of 
 dollars per cubic foot inclosed, or per square foot of floor area, the 
 value of the basic unit depending upon the type or class cf structure and 
 its relative excellence of construction. A building having been classi- 
 
f ied and its size in square feet or cubic feet having been ascertained 
 by various means, its reproduction cost is readily figured. This is 
 modified by consideration of the age of the structure and of depreciation 
 scales which show the average rate of deterioration of structures of 
 each class. Tables 3 and 4 show the general classes of structures and 
 the depreciation rates in use in Cleveland, Ohio, and those advocated by 
 a large commercial appraisal agency. Allowances for absolescence, result- 
 ing from change of utility of a neighborhood, and for certain other factors 
 of minor influence are purely matters of judgment on the pArt of assessors. 
 
 Urban land differs from rural land in that its value is not 
 measured by its direct productivity, and from strr.ctures of all kinds 
 through the fact that land of ajny given grade of usefulness is not capable 
 of \mlimited addition or duplication as is the supply of buildings. Other 
 things being equal its t'alue depends entirely on its location with refer- 
 ence to the street system of a city and in almost all cases the extent of 
 frontage on a street is a prime factor in this value. It is almost -uni- 
 versally true, furthermore, that the value of land falls off rapidly as 
 the distance from the street line increases. Twenty feet added to the 
 rear of a lot 200 feet in depth increases its total value but 1.5 per 
 cent, whereas if a lot 60 feet deep is increased to 80, over 14 per cent 
 is added to its value. 
 
 For the purposes of assessment the above factors of location, 
 street frontage and depth are interpreted by the use of the unit foot of 
 frontage, which is a piece of land one foot in width at the street line 
 and 100 or 150 feet deep, depending upon the prevailing lot depth in the 
 
V'i'K^i-J^. VltsC"'^ t^ 
 
 rU i'l^ 
 
 ei Ririf-' .Boii/r^xl r:;,:i-r ,/: :.?-;) /;c.:.^ a:.:.,... -£::;": scJi _,:.rT. 3,.r 3X/o,i; .; 
 
 ; J. ~ '.-. .,5*^-w^ J '. . i ■ -= . -- - -. ■ J- ^-' -■,-,. 
 
 &ai> Hi I jji;'! a; 
 
 r'tiOiiiSi- 
 
 XO vvtili-XC! 
 
 ^anfis-: 
 
 ::iaj 
 
 .... 10 «■ 
 
 
 1 Oi"-- 
 
 i,*^ .i-" ^ ■- 
 
 I sa^:' 
 
 i- i -^-t^^ '■-.'' 
 
 irnoi: 
 
 ^ .^": -'; 'I S V 
 
 , rroIj"£oci .:"0 
 
 *. ,;. * '.^ ^^ 
 
 X" o;t tsai-- 
 
 ni *\--'" ZX 
 
 .9; 
 
 £\0CS f ."- 
 
 
 asija 
 
-31- 
 
 city where appraisal is being carried on. A value is assigned for this 
 unit foot of frontage in each block of each street, according to the util- 
 xty of the neighborhood and the demand for land as expressed in sales or 
 rentals* Examination of a very large number of sales indicates a definite 
 and quite liniform relation betxween the depth of a lot and its value per 
 front foot as compared to that of a lot feimilarly located and 100 or 150 
 feet deep. This relation is expressed in various "depth rules" of which 
 a number are given below. In support of the validity of this method of 
 land assessment it should be noted that while these rules were evolved in- 
 dependently and in cities widely separated geographically there is very 
 little difference in the percentages of the unit frontage value assigned 
 by the various rules to corresponding depths of lots. Of those given in 
 Exhibit 8 the Somers depth rule apparently has received the greatest pro- 
 minence in current assessment practice and has the greatest volume of evi- 
 dence establishing its correctness. 
 Rochester Practice 
 
 So far as the assessment of buildings is concerned the Bochester 
 Board of Assessors recognizes the principles outlined above but has not 
 yet put them into full operation. As will be described hereafter they 
 are proceeding with the assessment of business and industrial structures 
 in a very thorough and commendable fashion, but they do not at present con- 
 template extension of this work to structures of all kinds, as has been 
 done in other places. 
 
 For the valuation of factory buildings and other important struc- 
 tures the Assessors have retained within the last year a. firm of engineers 
 who are proceeding with this work in v/hat seems a systematic and uniform 
 manner. Their method is as follows: 
 
.I-I'Xfc'S 
 
 ■ i£'i/:n 
 
 in ^3 'Xc 
 
 t V^i 
 
 fei'- i: 
 
-32- 
 
 TA3LE II 
 
 TABLE OF STBUCTUEAL DEPHECIATION 
 
 CLEVELAND, OHIO 
 
 (Obsolescence not included) 
 Annual Percentage Depreciation of Present Day Cost 
 
 
 Frame 
 
 Brick 
 
 - 
 Non-Fire- 
 
 Fireproof 
 
 Fireproof 
 
 Fireproof 
 
 Non- 
 
 Age, 
 
 Dwell- 
 
 Dwell- 
 
 proof Apart- 
 
 Apartment s 
 
 Stores 
 
 Industrial 
 
 Fireproof 
 
 Years 
 
 ings and 
 
 ings =tnd 
 
 ments and 
 
 and 
 
 and Office 
 
 Build- 
 
 Industrial 
 
 
 Stores 
 
 Stores 
 
 Hotels 
 
 Hotels 
 
 Buildings 
 
 ings 
 
 Buildings 
 
 1 
 
 2 $ 
 
 2 $ 
 
 3 fo 
 
 1 1/2 fo 
 
 1 1/2 fo 1 1/2 i 
 
 1 1/^0 
 
 2 
 
 4 
 
 4 
 
 6 
 
 3 
 
 3 
 
 3 
 
 3 
 
 3 
 
 6 
 
 6 
 
 9 
 
 4 1/2 
 
 4 1/2 
 
 4 1/2 
 
 4 1/2 
 
 4 
 
 8 
 
 8 
 
 12 
 
 6 
 
 6 
 
 5 
 
 5 
 
 5 
 
 10 
 
 10 
 
 15 
 
 7 1/2 
 
 7 1/2 
 
 7 1/2 
 
 7 1/2 
 
 5 
 
 12 
 
 11 1/2 
 
 1? 1/2 
 
 9 
 
 9 
 
 9 
 
 9 
 
 7 
 
 14 
 
 13 
 
 20 
 
 10 1/2 
 
 10 
 
 10 1/2 
 
 10 1/2 
 
 8 
 
 16 
 
 14 1/2 
 
 22 1/2 
 
 12 
 
 11 
 
 12 
 
 12 
 
 9 
 
 18 
 
 16 
 
 25 
 
 13 1/2 
 
 12 
 
 13 1/2 
 
 13 1/2 
 
 10 
 
 20 
 
 17 1/2 
 
 27 1/2 
 
 15 
 
 13 
 
 15 
 
 15 
 
 11 
 
 21 1/2 
 
 19 
 
 30 
 
 16 1/2 
 
 14 
 
 16 
 
 15 1/2 
 
 12 
 
 23 
 
 20 
 
 32 
 
 18 
 
 15 
 
 17 
 
 18 
 
 13 
 
 24 1/2 
 
 21 
 
 34 
 
 19 1/2 
 
 16 
 
 18 
 
 19 1/2 
 
 14, 
 
 26 
 
 32 
 
 3S 
 
 21 
 
 17 
 
 19 
 
 21 
 
 15 
 
 27 1/2 
 
 23 
 
 38 
 
 22 1/2 
 
 18 
 
 20 
 
 22 1/2 
 
 20 
 
 33 
 
 28 
 
 48 
 
 30 
 
 23 
 
 25 
 
 30 
 
 25 
 
 38 
 
 33 
 
 58 
 
 37 1/2 
 
 28 
 
 30 
 
 37 1/2 
 
 30 
 
 43 
 
 38 
 
 68 
 
 45 
 
 33 
 
 35 
 
 45 
 
 35 
 
 48 
 
 43 
 
 78 
 
 52 1/2 
 
 38 
 
 40 
 
 52 1/2 
 
 40 
 
 53 
 
 48 
 
 88 
 
 60 
 
 43 
 
 45 
 
 60 
 
 45 
 
 58 
 
 53 
 
 
 
 48 
 
 
 67 1/2 
 
 50 
 
 63 
 
 58 
 
 
 
 53 
 
 
 75 
 
 55 
 
 58 
 
 53 
 
 
 
 58 
 
 
 82 1/2 
 
 60 
 
 73 
 
 68 
 
 
 
 
 
 90 
 
 55 
 
 78 
 
 73 
 
 
 
 
 
 
 70 
 
 83 
 
 78 
 
 
 
 
 
 
 75 
 
 88 
 
 83 
 
 
 
 
 
 
 80 
 
 , 
 
 
 
 
 
 
 
-32a- 
 
 TASLE III 
 BESNAED TABLE OF STEUCTUEAL DEPBECIATION 
 BALTmOHS, UAWHAW 
 
 ' Brick 
 Age 1 Wars- 
 Years houses 
 
 , . 
 
 Brick ] 
 
 Store 
 
 Bldgs. 
 
 Brick Brick ; 
 Apart-^ ! Dwell- 
 ments ings 
 
 Frame ' 
 Dwell- ; 
 ings ' 
 
 Steel 
 Fireproof 
 Office Bldgs. 
 
 Concrete 
 
 1 
 
 2 
 
 3 
 
 10 5 
 
 10 1 
 
 3 
 
 2 
 
 2 
 
 3 
 
 5 
 
 12 
 
 7 
 
 12 
 
 5 
 
 3 
 
 3 
 
 4 
 
 7 
 
 14 
 
 9 
 
 14 
 
 7 
 
 4 
 
 4 
 
 5 
 
 9 
 
 15 
 
 11 
 
 16 
 
 9 
 
 5 
 
 5 
 
 6 
 
 10 
 
 18 
 
 13 
 
 17 
 
 10 
 
 6 
 
 10 
 
 10 
 
 15 
 
 25 
 
 18 
 
 22 
 
 14 
 
 10 
 
 15 
 
 14 
 
 20 
 
 30 23 
 
 25 
 
 15 
 
 14 
 
 20 
 
 18 j 25 
 
 35 
 
 28 
 
 30 
 
 18 
 
 18 
 
 25 
 
 ■ 
 22 ! 30 
 
 : 
 
 40 33 
 
 35 
 
 25 
 
 20 
 
 30 
 
 26 
 
 35 
 
 45 ! 39 40 
 
 
 
 35 
 
 j 
 
 30 1 40 
 
 ■ 
 
 50 45 
 
 45 
 
 
 
 4t0 
 
 S3 1/2 44 
 
 50 
 
 1 
 
 50 
 
 
 
 50 
 
 41 50 
 
 60 
 
 1 
 
 60 
 
 
 
 60 
 
 48 
 
 65 
 
 
 70 
 
 70 
 
 
 
 70 
 
 55 
 
 80 
 
 
 1 
 
 i 80 
 
 80 
 
 
 
 80 
 
 63 
 
 
 ; 
 
 
 
 
 
 90 
 
 70 
 
 
 
 
 
 ) 
 
 
 100 
 
 Note: 
 
 80 ' 
 
 t 
 
 
 1 
 
 1 
 
 j 
 
 
 1 : — 
 
 The abc 
 
 ve tahl 
 
 e is onl 
 
 y approxi 
 
 mate , a 
 
 nd at best can £ 
 
 serve as a 
 
 guide to the appraiser. 
 

-3ab- 
 
 EXHIBIT NO, III 
 Comparison of Depth Rules Worked Out Independently in Various Cities. * 
 
 
 
 
 
 
 
 
 
 Depth 
 
 
 
 Rbfftnan 
 
 Mil-^ 
 
 Harper 
 
 Davies' Baltimore 
 
 in 
 
 Cleveland 
 
 Chicago 
 
 Neill 
 
 vjiaul-tieel 
 
 Edgar 
 
 Curve 
 
 ( Standard 
 
 Feet 
 
 Curve 
 
 -. - - — f 
 
 
 Rule 
 
 1912 i 
 
 (London) 
 
 (N, Y.) 
 
 150 feet.) 
 
 5 
 
 14.35 
 
 14.9 
 
 17 
 
 17 
 
 — ! 
 
 23,0 
 
 12.5 
 
 9 
 
 10 
 
 25.00 
 
 19.9 
 
 26 
 
 28 
 
 32.0 
 
 21.8 
 
 15 
 
 15 
 
 33.22 
 
 25.0 ■ 
 
 33 
 
 37 ■ 
 
 39-0 
 
 29.2 
 
 21 
 
 20 
 
 41.00 
 
 30.1 
 
 39 
 
 44 
 
 45.0 
 
 35.8 
 
 27 
 
 25 
 
 47,90 
 
 34.3 
 
 -14 
 
 49 
 
 50, 0( 
 
 41-5 
 
 33 
 
 50 
 
 54. Co 
 
 39.9 
 
 49 
 
 54 
 
 55.0 
 
 47.0 
 
 38.5 
 
 -±0 
 
 54.00 
 
 48.8 
 
 58 
 
 63 
 
 63.0 
 
 56-7 
 
 49 
 
 50 
 
 72-50 
 
 57-5 
 
 67 
 
 70 
 
 70.5 
 
 65-8 
 
 58.5 
 
 50 
 
 79.50 
 
 67,0 
 
 74 
 
 77 
 
 77.5 
 
 73.3 
 
 67 
 
 70 
 
 85.60 
 
 76.0 
 
 81 
 
 84 
 
 83.6 
 
 80.5 
 
 73-9 
 
 75 
 
 88.30 
 
 79.3 
 
 84 
 
 87 
 
 86.6 
 
 84vl 
 
 76.9 
 
 80 
 
 90,90 
 
 84,0 
 
 88 
 
 90 
 
 89.4 
 
 87.5 
 
 79.6 
 
 90 
 
 95,60 
 
 92.2 
 
 94 
 
 95 
 
 95.0 
 
 94.1 
 
 84.2 
 
 100 
 
 100.00 
 
 100-0 
 
 100 
 
 ICO 
 
 100.0 
 
 100.0 
 
 88 
 
 110 
 
 104.0(5 
 
 108 vO 
 
 » • -• 
 
 103 
 
 105.0 
 
 106.9 
 
 91.1 
 
 120 
 
 107.50 
 
 116,0 
 
 , - * 
 
 107 
 
 109.5 
 
 111.1 
 
 93.8 
 
 125 
 
 109.05 
 
 119.3 
 
 112 
 
 109 
 
 112,6 
 
 113.7 
 
 95 
 
 140 
 
 113-00 
 
 131.0 
 
 » * * 
 
 113 
 
 118,2 
 
 121.2 
 
 98.2 
 
 150 
 
 115.00 
 
 137.5 
 
 118 
 
 115 
 
 122.4 
 
 126.1 
 
 100 
 
 160 
 
 116.80 
 
 145.0 
 
 
 117 
 
 126.4 
 
 131.1 
 
 
 175 
 
 119.14 
 
 154,3 
 
 122 
 
 119 
 
 132.3 
 
 138.5 
 
 
 180 
 
 119.80 
 
 158.0 
 
 • * . 
 
 120 
 
 134.2 
 
 141 . 2 
 
 
 200 
 
 122.00 
 
 170.0 
 
 125 
 
 122 
 
 141.4 
 
 149.0 
 
 
 * Note: - The tahulation above is taken from a discussion of assessment 
 
 work, "by Mr. John A. Zangerle, Auditor of Cuyahoga County, Ohio. 
 
-53- 
 
 All buildings are classified rather elaborately according to 
 type of constradtion and use. Cost units have been adopted, based on 
 the prices of construction work during the period of 1910-13, this being 
 a time for which the relative costs of different types of construction are 
 most easily established. These cost -units refer to the square foot of 
 floor area for structures under fifteen feet story height and to the cubic 
 foot of enclosed space for structures of greater story height. Allowance 
 also is made for special features of coustriaction and for the relative 
 extent of floor space and side 7,;5i,lls. The ivork was started by sending 
 out to oi,inners of such structures blank forms which provide for the entry 
 of the pertinent information about each structure. It was fo^and, however, 
 that in iiany cases these forms were incorrectly or imperfectly filled out, 
 and that visits to the plants were necessary to interpret the data. In 
 many cases the forms v/ere ignored and the engineers were forced personal- 
 ly to make surveys of the plant s- 
 
 The valuations of the structures obtained in the manner de- 
 scribed are adjusted for depreciation in accordance v/ith a depreciation 
 rule and are reported to the Assessors vyithout any allowance for obso^ 
 lescence or recent increases in construction costs. The Assessors, on 
 their part, do not seem to be making an^r allowance for obsolescence in 
 this class of structure. Their general practice is to add 20 per cent to 
 the value of the structure as reported by the engineers and place the re- 
 sult on the rolls. They are preparing a card file, each card to show the 
 value of a structure and of its accessories, such as heating and power 
 
plants and other special features. It is their idea that the cost units 
 used in valuation should be kept a secret, and that the oivners who inter 
 objections should be left to prov« their points without aticess to the 
 Assessors' information. 
 
 The admirable results obtained through the above procedure, and 
 the greater uniformity possible, make it seem desirable that the same 
 methods be applied to all classes of property. As matters stand at pres- 
 ent the Assessors are in the position of going out each year to collect a 
 number of items of information, mostly of a permanent nature, and of using 
 this information for the space of a fev; minutes to estimate the value of 
 the property, thereafter abandoning it until it is necessary to go 
 through the procedure another year. In spite of the persistence of this 
 tradition in assessment -/ork it is not believed, except in a few cases, 
 that annual field inspections of all property to be assessed are necessary 
 or particularly useful. 
 
 As pointed out in the general discussion of assessment the 
 value of property depends on its utility and upon physical characteristics 
 ivhich are fairly permanent in nature. Changes in the general utilities 
 of a district, or in the important physical features of property are 
 r,eadily detected through the ordinary machinery of municipal government, 
 v/here capably administered. . VJhsn information thus obtained seems incon- 
 clusive or Tont rust worthy, a field inspection is justifiable. Otherwise 
 it has little value. 
 
 Not only is field assessment usually unnecessary, but ivhen 
 it is relied upon th the exclusion of office records of a complete and 
 permanent nature the policy becomes unwise and results untrustworthy. 
 
Appended is a copy of the form used ty field men in Cleveland for record- 
 ing items of physical information considered necessary for the accurate 
 assessment of the most ordinary type of improvements. (See Exhibit 9 and 
 also the list of items called for by Mr. Crocker's form for building assess- 
 ment, Exhibit 10.) A similar list of information is employed in the assess- 
 ment of each structure in Detroit, Michigan, ^nd Ke->Aark, New Jersey. It 
 IS hardly possible that even the most experienced and observing person 
 could check up and take into account all these items in the course of a 
 few minutes' inspection from the roadside and assign the structure a fair 
 value as compared to its neighbors. 
 
 An example of the uncertainty of this procedure is worth re- 
 coimting. The assessment of a certain dwelling was raised from $4,850 
 to $5,850 in the columns of the 1919 field book by some private individual 
 acting without the knoivledge of the Assessors. The latter, presuiiably 
 after an inspection of the property, raised this in 1920 to $8,200, ac- 
 cording to the 20 per cent increase then being applied to all property. 
 The significant part of the story is that the Assessors could not tell 
 by looking at the property ivithin 40 per cent of \ihat its value should be. 
 
 Another interesting illustration brought out by the 20 per cent 
 increase in assessments made in 1920 vi&s the case of a woman v&io had pur- 
 chased a lot, on ivhich v^as a house and barn, in 1902. In 1903 the barn 
 was removed, apparently before taxes had been collected from the new 
 owners. The casual field inspection of those days and of the intervening 
 years failed to make note of the change and the building carried on the 
 
rolls until 1921 at $1,600 assessed value. The increase irade in 1920 
 brought the ovjner of the property in to Icok at the rolls and it was 
 discovered that for IS years she had been paying taxes on property wiiich 
 did not exist. During the somewhat acrimonious discussion which followed 
 it developed that no information was at hand to show whether the barn 
 was there or not. Mistakes in assessment are unavoidable, and certainly 
 pardonable when the speed required of the Assessors is considered, "but if 
 an oversight such as described can contimie throughout sixteen years it 
 would appear that field inspections of the kind now in force fail some- 
 what of achieving the results desired. 
 
 To continue the discussion of field assessment, Alfred Barnard, 
 in his book on the valuation of real estate, points out that one dwelling 
 may cost twice as much as another of the same size and general accommoda- 
 tions even without any differences particularly noticeable to the casual 
 observer. Builders bidding for the contract to erect a structure often 
 vary as much as 20 per cent or 30 per cent in their estimates although 
 having plans and specif ica.tions for the structure at hando It is the 
 opinion of those in charge of building regulation locally that a structure 
 may vary in cost by 50 per cent and the difference be scarcely detectable 
 except by analysis of its physical features as described above. In view 
 of these considerations, it seems evident that an assessment made in the 
 manner described above, and without actual record of the factors involved, 
 must be more in the nature of a guess than of a well founded judgment. 
 
jtjsj ?. Lio'i 
 
 Ft s- 
 
 ;a.o£no.t 
 
 
 .0 YiJSflfi 
 
 Oil 051 
 
It is reconmended, therefore, that measures be taken leading to 
 the accumalation of physical info.nnation, such as provided for in the 
 sample forms appended, (Exhibits 9 and 10) for every structure in the city. 
 It is. "believed that the expense involved will be more than compensated for 
 by the greater uniformity of valuations and the decreased amount of field 
 work necessary in the future. 
 Assessment of Land 
 
 It is difficult under conditions obtaining in Bochester, to 
 ascertain wiiether present property assessments reflect the average of 
 market values or even a uniform percentage of market value. The city is 
 quite thoroughly built up and almost every sale involves structures as 
 well as land. There is no sufficient record of the type and extent of 
 these structures by which their values may be known and subtracted from 
 the sale prices, and investigation shows that in the downtown district 
 especially no dependable land values are obtainable by subtracting the 
 assessed value of structures-* 
 
 The cards on vihich sales prices, mortgages, etc., are recorded 
 do not provide for an adequate description of the land involved in the 
 transfer. !Ehe land maps used as a basis for assessment in downtown 
 
 * Note: The following is quoted from the 1920 Report of the County 
 Auditor of Cuyahoga County, Ohio, which includes the City of 
 Cleveland. 
 
 "It ^ould be remembered that in growing and 
 congested cities like Cleveland, where frequently 
 every lot on a street is fully improved, it be- 
 comes necessary that the land appraiser shall be 
 fully equipped with building cost information to 
 the end that sales may be analyzed to discover 
 the land value by deducting the building value 
 from the aggregate sales price." 
 
 In making the above statement the Auditor takes it for granted 
 that physical infornation regarding the extent, type of construction, age, 
 etc., of structures is already at hand. 
 
districts are changed sach'year to agree with ciirrent limits of owiership, 
 and record of former holdings is thereby lost. The suh-division maps 
 showing changes in lot boundaries are of very low grade indeed, being for 
 the most part both incomplete and inaccurate, and often not even drawn to 
 scale. It is not too much to say that the Department possesses no facili- 
 ties at all for the systematic interpretation of sales involving both land 
 and improvements. Still less is it possible for an independent investi- 
 gator to satisfy himself as to the relation between sales and assessments. 
 
 There are other factors which confuse discussion of this questior^ 
 namely, the unusual business conditions viAiich have obtained during the 
 last few years. Housing being very scarce many sales of residential pro- 
 perty have been made at prices far above noniial values and undependable as 
 indices for assessment v/ork. In the field of business and industry the 
 high interest rate obtainable from more fluid forms of investment has re- 
 acted to prevent purchases of real estate, and land values to a certain- 
 extent have failed to follow? the general upward trend of prices. The 
 practice of recording sale prices and other financial information bearing 
 on the value of property was begun in the Department of Assessment and 
 Taxation only two or three years ago and in conseq;aence nearly all the in- 
 formation now available for assessment purposes has been collected during 
 the period of unsettled conditions described above- Interpretation of 
 such information must be guarded if mistaken conclusions are to be avoided. 
 
 For the purposes of assessment urban land divides into several 
 classes about as follows: 
 
I - Ordinary rer,id.ential property having no other possible 
 utility and taking its value from the relative desirability of the 
 neighborhood rather than from any income producing ability which it 
 may have* 
 
 II - Property having business oi* heavy residential por.sJl: J li- 
 ties of various sortsj and located for the most part in the dov,-ntovT-i 
 section or on the main thoroughfares of the city. 
 
 Ill - Property available only for industrial purposes. 
 TV - Outlying land without sufficient means of access to be 
 readily marketable, and which has not been sub-divided. 
 Residential Pro-pertv 
 
 To determine the uniformity of treatment of such property re- 
 ference was had to the unit frontage maps prepared in 1920 from the tax 
 rolls of that year. These maps show for each block of each street in the 
 city the average depth of lot and the number of dollars per front foot 
 at which land ^las assessed at that date. -Changes since were on a uniform 
 percentage basis so that the conclusions drawn are as valuable as if based 
 on current assessments. In general the method pursued was to take groups 
 of streets similarly located and of the same general class of use, and to 
 describe each street in terms of the factors which might be expected to 
 give it value for residential purposes, comparing its relative desirability 
 as indicated by these factors, with the average land assessments reduced to 
 a uniform basis by use of the Somers depth rule- Exhibit II shows a re- 
 presentative list of such groups. 
 
-40- 
 
 In most cases it appears that treatment has been as uniform 
 as the facilities at the disposal of the Assessors v/ould permit. There 
 are, however, certain large discrepancies which apparently are not dxie 
 solely to lack of information. Elmwood Avenue, in Group II, is assessed 
 at three times the rate of Genesee Street, although both front on a 
 large park, and at four times the rate on Scottsville Eoad, although 
 both are main thoroughfares. Culver Road, in Group V, possesses a 
 park frontage and is a main thoroughfare v^^ith high class residential 
 development. Abutting property is assessed at but 60 per cent of the 
 value of that on Belmont Street, which is but fair residential property 
 with no redeeming features. The only difference apparently between the 
 two blocks of MrJberry Street, listed in Group IV, is that one is about 
 60 per cent, and the other' 100 per cent built up. Throughout all the 
 groups there is a consistent variation running up to 20 per cent and 
 25 per cent in the treatment of land of the same general characteristics. 
 
 Variations in the assessment of parcels of land used for 
 residential ptricpcses individually are unimportant, because of the small 
 sums involved, but when, as the cases shown in Exhibit II indicate there 
 is a general lack of system and uniformity of treatment, it results that 
 a part of the taxpayers pay a considerable proportion of their neighbors' 
 taxes. The purposes of assessment are not v/ell served, and inequality of 
 treatment is common. 
 
 It may be argued that the Somers Eule as used in Exhibit II 
 is not applicable to Rochester market values. A little study of the data, 
 
t-atj'jt.f.-- 
 
 en T'f.; 
 
 i. -SI' 
 
 axo;- , 
 
"il- 
 
 however, will show that its application in the cases listed has considerably 
 reduced the variations in the frontage value of property where given vritho'at 
 regard to depth. 
 ^Business a?:id Hp a vy B3sid ?nj: la X Prp-oertA'- 
 
 This is taken to include land having a frontage value of over 
 $50 per foot, vriith the exception of that in very high class residential 
 districts. It includes a considerahle proportion of the land values of 
 the city and the need for justice and un.ii ormity of treatnent is greater 
 because of the larger simis involved. Such property owes its value to its 
 income producing ability, and receives in general closer and more intelli- 
 gent scrutiny from purchasers. Sale prices are more apt to reflect true 
 market value and a more scientific proced-'jire is possible in interpreting 
 such sales and in applying the results to other property. The depth ro.les 
 ordinarily applicable to inside lots are reinforced in current assessment 
 practice with rules for determining the relaitive value of corner lots, 
 lots \;ith frontage on three streets, lots of triangiilar or irregular shapes, 
 lots running tlirough from, street to street, etc- These rules are in use 
 in other cities and are supported as to their justice by analyses of 
 large numbers of sales. Like the depth rules they constitute a quick and 
 reliable means of interpreting the current market values of such property, 
 as expressed in sales, and of applying this interpretation to the valuation 
 of all such properties. 
 
 In discussing the assessment of high value property in Rochester 
 it is desirable to answer three questions: 
 
-42- 
 
 1. Do the frontage values now in effect for assessment pur- 
 poses reflect the value of dovmtovm land as expressed in sales? 
 
 2. Do the assessments of corner and irregular lots bear the 
 same relation to those of inside lots as that expressed in sales? 
 
 3. Are the rules in force elsewhere for expressing such rela- 
 tions applicable to Rochester? 
 
 On account of the difficulties mentioned at the opening of 
 this section it is impossible to answer these questions definitely. 
 Time, fiirthermore, was not available for the ii^inense amount of clerical 
 work necessary for a thorough anal y si s of the data at hand- The exhibits 
 appended therefore are merely given as indicative of the conditions which 
 obtain and as pointing to the need of fuller investigation by the Board 
 of Assessors, 
 
 Exhibit 12 shows for each block of each street the value per 
 front foot IOC feet deep at which property is assessed over a large part 
 of the do'.«yntown district. The figures shown within the street lines 
 are obtained by analysis of the 1921 assessments of inside lots, as given 
 on the rolls, V/here all lots run through to another street or where no 
 inside lot exists, the rules in force in Cleveland for assessing similar 
 property have been utilized to interpret the land assessments on the rolls, 
 Owing to press of time it has been impossible to complete this exhibit 
 in tim.e for the report. V/hen completed, it is believed that, showing as 
 it does the relative values of land on different downtox^m streets as 
 estimated by the Assessors, it should be of general interest. 
 
:ic{: ac 
 
 ■I .^■. 
 
 
 ;.ti 
 
With regard to the reliction betv;een sales prices and assessments 
 a large amount of information is at hand, and is heing added to day hy 
 day through analysis of current sales* For the reasons heretofore given 
 no very definite conclusions can be drawn from this at present. 
 
 It may be said with safety, however, that the relations shovvn 
 between assessment values and sales prices do indicate the need for a 
 detailed investigation of land assessments in the downtown district; and 
 It IS believed that such an investigation, together with the application 
 of a systematic depth rule procedure, will result in much greater uni- 
 formity than exists at present. 
 Inform ation for Assessment Purposes 
 
 Assessments being primarily upon a basis of market value it is 
 essential that the facts regarding all transfers of real property be knovm 
 to the Assessors. Rentals also are a gu.ide to values but are by no means 
 as significant as sales since the factor of the capitalization rate inter- 
 venes. This is always a matter of opinion and subject to a great m.any 
 modifying influences. Ins^arance and mortgages, ordinarily recorded in 
 connection with assessment work, bear altogether too vague a relation to 
 actual values to be useful for close work. 
 
 The present laws regarding real estate transfers and the record- 
 ing of deeds require merely that revenue stamps, proportioned in amount 
 to the consideration involved, be affixed to the dead, no mention of the 
 actual transfer price being necessary in that instrument. Though natural- 
 ly difficult of proof the belief is general that in a great many cases the 
 sum in revenue stamps affixed to the deed indicates the transfer price 
 which the parties prefer to have made public, rather than the actual con- 
 
;£rlirV -t/:. 
 
sideration involved. There may be no intention of deceiving the tax 
 collector, often indeed, the indicated price is larper than that which 
 chajiges hands. The general effect of this secrecy, hov/ever, is to intrt>- 
 duce a large element of uncertainty in the very evidence which should be 
 the- most valuable basis for the determination of irarket values. 
 
 It is recommended that legislation be initiated which will re- 
 quire that the actual consideration, in terms of barter and cash, for 
 every sale of real estate, be mentioned in the deed; that suitable and 
 adequate penalties be provided for failure to sxate the consideration 
 truly, and that means be set up for checking such transfers through access 
 to the records of banks and other financial institutions. It is realized 
 that this is a rather radical idea and that it has many implications and 
 possibilities which it is not possible to discuss here. There is nothing 
 about it, hov/ever, essentially differenx. from the regulations providing 
 for administration of the state or federal income taxes, and indeed it 
 involves far less intrusion into affairs ordinarily regarded as private 
 than does the administration of these oilier levies. The taxes on real 
 property, moreover, for most tajcpayers amount to a larger sum in the 
 aggregate than that collected by the income taxes, and means to insure 
 justice in their assessment are fully as necessary j,nd imxportant as in 
 the case of the incom,e taK. Such laws are in force in certain other state i 
 of the Union, and no objectionable results are reported. 
 Per Cent of Full Value 
 
 It appears from the equalization proceedings of the last fev/ 
 years that the assessed value of property in the city averages approxi- 
 
.■lC:r.r 
 
-45- 
 
 mately 80 per cent cf the value which it brings on sale. This ratio is 
 ascertained each year tms county equalization purposes by comparing the 
 considerations of a large nomber of transfers with the assessed valiiation 
 in each case. The city charter of course states that all property is 
 to be ai-ssessed at "full value," this ter.^ being generally interpreted as 
 meaning market price. The requirement is tacitly disregarded in Hochester 
 and elsev/here, and indeed it is rather a question hOT/ closely the Assess- 
 ors should attempt to approach zhe 100 per cent mark, Follov/ing are the 
 chief reasons for full value assessment. 
 Seasons for ICQ Per C er. t Assessmeat 
 
 1. The tendency to depart from uniformity in assessment 
 practice is believed ;;o be greater, and the chances of detection are 
 less, vviiere assessed values are but a fraction of full values. Property 
 owners are less liable to take issue v/ith the assessor v/hen their assess- 
 ments are less than the value at which they hold their property, since 
 each is apt to think he enjoys an advantage over his felloivs. 
 
 2. It is more difficult for 'che individual ov/ner to obtain 
 the correction of an unfair assessment, since the assessor can point to 
 the full value clause, and the complainant is at a loss. It is necessary 
 either for him to prove inequality as betv/een different cases, or for 
 many ovmers to join in demonstrating the inequality of the work. 
 
 3. It is only possible to value land and improvements 
 separately if something like full value is used as a basis for assessment. 
 The desirability of a separate valuation of these items is unquestioned, 
 but it is difficult to interpret transfers involving both land and im- 
 provements unless assessjuint; is in terms of full value. 
 
-46- 
 
 <t. The tax levy for general municipal expense in Ho cheater is 
 limited to t\vo per cent of the total assessed valuation and this reqaire- 
 ment, for icany years previous to the recent increase in prices, has 
 hampered the extension of public services. Assessment upon a 100 per 
 cent basis would operate in a large measure to remove the limitations 
 thus imposed. 
 
 5. A similar situation may be expected in the future with re- 
 gard-to the bonded debt, which also is limited to a percentage of the 
 assessed valuation- 
 
 6- From a local poifit of view at least, there is a good reason 
 for 100 per cent assessment in the fact that the City's share of the State 
 income tax is proportioned on the relative total of real property in 
 Rochester and in the State at large. Other things being equal a 100 per 
 cent instead of an 80 per cent valuation, in Eochester would mean an in- 
 crease of $80,000 in the amount of the State income tax which would be 
 diverted to the use of the City. 
 Reasons for Less than 100 Per Cent Assessment 
 
 On the other hand, there are many reasons why the average of 
 assessed values must necessarily be somewhat less than the average of 
 market prices. 
 
 1. Assessment vjork at best is done hurriedly smd vdthout 
 complete knowledge of the factors ^.ff ecting value in each case. Unknown 
 factors must be conservatively estimated and known factors in most in- 
 
."0;:?Pi i'-V-G 
 
 't.C 
 
 10 
 
-47- 
 
 stances will be interpret-d at l&ast with moderation- 
 
 2. Complaints and lepal complications, caused by over assess- 
 ment, are costly and inconvenient, and should be availed by assessing 
 property conservatively. 
 
 3. The value of property in the last analysis depends on 
 income and this is affected by increase^ in assessment. Above a certain 
 percentage, therefore, the true £,nd assessed valuations approach each 
 other rapidly. A $10,000 property paying six per cent net income, 
 assessed at 60 per cent or $6,000 and taxes at three per cent for all 
 purposes, will be v/orth but $S,COO as an investn-ent if its assessed 
 valuation is raised to ^8,000, the rate remaining the same. 
 
 ^. Not much attention should be paid to the fact that pro- 
 perty frequently changes hands a.z less than assassed va-lue. Circumstances 
 frequently force tales at a disadvantage .mo. the considerations do not 
 at all reflect market values. There is, hcwevtr, a very natural tendency 
 for assessors to shrink from the implication that their -vork is not wall 
 done and to avoid such incidents by geii.irc.l under-assessment. 
 Absolute Un iformity I^l3cef.;-."iry f or F ull Value i' 'j .- e ■". snent 
 
 It is obvious with a policy of 100 per cent valuation that 
 general complaint and dit.tiust of the .-issessors' fairness can only be 
 avoided by absolute unifori.iity of methods and results. Vfliere such a 
 policy is in force appro:vinately 50 per cent of all transfers will occur 
 at a price below the assessed valuation and as many above it. Allowance 
 also would be necessary, theoretically at least, for the change in values 
 due to an increased tax rate- In view; of this it seems wise for the 
 
-48- 
 
 Assessors to proceed but slowly toward a 100 per cent basis and to strive 
 first to improve the uniformity of their v;ork. 
 
 pate of Tax Ccllect icn 
 
 As will be nuted by reference to fhp. r-^lpT,-\r\r of t-i.catlon mj.-o- 
 cedure v/hich follovirs, the taxes collected in any given year are not svii.il- 
 able for meeting the expense of that year until about the first of June. 
 The fiscal year, in other words, starts about five months previous to the 
 collection of the moneys appropriated and sp^nt in that year. As a result 
 it is necessary for the city government each year zo torro;v money on short 
 term notes to finance the pay rolls and other expenditures during these 
 first five months. The anio^cait s borrowed during the last four years ard. 
 the extra expense due to che interest on these notes are snorm in Table IV. 
 The tota,l expense for each year of the Department of Assessment and Taxa- 
 tion is shov;n in comparison. 
 
 TAX CALENDAR 
 of 
 CITY OF E0CHESTE5 
 AS PEO¥IDED FOR IN CHARTER 
 
 ACTIVITY 
 
 DATE 
 January 15 
 
 January 15 - 27 
 March 
 
 Rolls for valuation of preceding year must be 
 prepared by City Assessors by this date. 
 
 Assessors meet to hear allegations. 
 
 Water frontage Ingres and other items required 
 to be reported by Comptroller must be entered 
 on rolls by Assessors d-arm,-; this month. 
 
March 
 
 April 1-5 
 
 April 5-20 
 
 April 20 - 30 
 
 May 1 
 SeptemlDer 15 
 
 October 1 
 
 Bills for acts requdred "by ordinance, omitted 
 by citizens and performed by city, must be 
 filed vath Assessors before this date, and 
 araounts inserted in rolls during month. 
 
 Coirsnon Council meets to confirm tax rolls, 
 levy taxes and hear complaints regarding 
 same. All changes in rolls by Common Council 
 mast be made, and rolls confirmed vvithin this 
 period. 
 
 Taxes as confirmed by Coicmon Council must be 
 spread by Assessors and rolls delivered to 
 Treasurer within this period. 
 
 Treasurer inserts delinquent local improvement 
 and East Side Trunk Gev/er assessments. 
 
 Treasurer starts collection of taxes. 
 
 Assessors before this date must add bank 
 stock to rolls and iifi.y make changes in rolls. 
 
 County rolls m'ast be delivered to Supervisors 
 before this date- 
 
 November 15 
 December 
 
 Time for tax payment expires. 
 
 City Treasurer must advertise list of unpaid 
 taxes. 
 
 January 
 
 City Treasurer must give Corporation Counsel 
 list of all taxes due and ovn.ng for more than 
 a year . 
 

 : tTfc 
 
-50- 
 
 TABLE IV 
 
 Amo-unts of Notes and Unnecessary Interest Charj^es Caused by- 
 Late Collection Date. 
 
 Year Date of Issue Amount of Notes Interest Amount of Annual Expense 
 
 -__, ■ ' . Hate per cent Interest of D. o f _A. ^nd T. 
 
 1918 Jan. . $480,000.00 ^-875 $9,749.94 
 Feb, 500,000.00 4.25 7,085.33 
 Mar. . 475,000.00 4.75 5,640.63 
 A-pr. 500.000.00 4.69 7,,9C) 9,,?.5 
 
 1918 Total. $1.955,000.00 S 26 .■383.15 $22. 038.^:^3 
 
 1919 Jan. 13 600,000.00 4.00-4-26 10,215.80 
 Feb. 13 550,000.00 4.15 7,626.53 
 Mar- 14 700,000.00 4.30 7,525.00 
 
 Apr. l4 700.000.00 4.74 5.530.00 
 
 1919 Total • $2.550.000.00 , ifer-.n ■ftqR.43 $57.579.50 
 
 1920 Jan- 14 -800,000.00 4.83 15,100;07' 
 Feb. 10 750,000,00 5.95 14,875.10 
 Mar. 12 750,CC'0.00 5-95 ll,'-.0y:.10 
 Apr. 12 500.000-00 5.89 5.073.00 
 
 1920 Total $2.800.000.00 ■ $-i7 ,'±51-27 - ' $^5 . 581^5^9__ 
 
 1921 Jan. 13 800,000-00 6.00 20,000.00 
 Feb. 11 850,000.00 5-00 ' , 17,283.51 
 Mar. 14 900,000.00 6.00- 13,500.00 
 
 Apr. 14* 700,000.00 6.00 7,000-_C(I* ^ - - 
 
 1921 Total $3,250,000.00 $57,783.51 $44,961-00* 
 
 4yr. Total $10,555,000.00 " $162,515.36 $159,950.52 
 
 * Note: Estimated. 
 
 It will be noted that the extra expense entaildd by this 
 procedure of borrowing is slightly more than sufficient to meet the total 
 expense of the Department during the four years for which data are given. 
 This extra expense may be expected to increase -/ith the size of the city 
 and the extension of its services, although. the interest rate may in time 
 decrease somewhat. 
 
-51- 
 
 The question at once arises as to whether the date of tax 
 collection should not be advanced approximately to the first of the year, 
 in order to provide money icr operation ox the city g,ovemrr,ent during 
 the first few months of the year, and to avoid the extra expense de- 
 scrihed- There are a number of points to be discussed in connection with 
 such a proposal and for convenience they are classified as follows: 
 
 1. Those connected with the procedure of the Department of 
 Assessment and Taxation. 
 
 2. Those connected w?ith the financial procedure of the city- 
 
 3. Those affecting the taxpaying public and the collection of 
 taxe s . 
 
 Procedure of the Departi ae nt of Assessment and JT s :;^5Jt ic n 
 
 The process of assessment at present is carried on for a 
 period of about four months, ending late in the Fall, and adjustments in 
 the rolls thereafter are made only on complaint or in recognition of 
 actiial changes in the status of property- It is believed, however, that 
 assessment should be so administered that the Board will be prepared at 
 any time to ^ive a current valus^tion for real property. It is in part 
 prepared to do this under present conditxons, and the changes advocated 
 in this report, if adopted, should put it in a position to make its 
 assessments as of any date in the year. A period for allegations is 
 necessary, and with the time necessary for adjustments, etc., this delays 
 tax collection not less than h-alf a month after the actual work of assess- 
 ment is completed. 
 
-52- 
 
 The greatest obstacle to advancing tlae date of tax collec- 
 tion, however, i a the practice of collecting all unpaid local assessments, 
 charj^es for special services, -unpaid utility bills, etc., due from priv- 
 ate individuals, as a part of the tax bill. By the terns of the charter 
 all such charges become a lien upon the teal property of those from whom 
 they ate dxie, and may be collected under the sam& inclusive pov^ers over 
 private property as is the general tax levj^i 'This is of great advantage 
 to the city, but ha.s the effect of delaying considerably the preparation 
 of the tax rollsi Following is a tabular statement of the items thus 
 collected -.'ith particulars as to their authorisation, date reported to 
 the Assessors, etc* 
 
 It \7ill be noted that one or two of the items listed in Table V 
 are such as can be reported in full only after the close of the fiscal 
 year. As matters are nOw arranged the report of delinqjaent watei? accounts 
 cannot be made up until some time in Jaraoaryi That for Public Safety 
 Accounts can be completed only after the year's work is over. Charges 
 for snov/ removal refer to the preceding ivinter and not to that during 
 which assessments are completed. It is easily possible, however, to make 
 some arrangement v/hereby all these items can be reported by November first 
 of the year for which the rolls are prepared, although this vrould involve 
 some inconvenience in adjusting the financial reports of the various units. 
 
 The work of inserting the various cha,rges in the rolls and of 
 distributing them against the respective parcels of real estate occupies 
 
-53- 
 
 the clerical force of the Department of Assessment and Taxation for about 
 six weeks -under present conditions, and it is vmlikely that this co\ild 
 he decreased to less than one month under the most favorable circTomstances. 
 This work, however, can go on simultaneously with the hearing of allega- 
 tions. 
 
 Allegations having been heard, and the items referred to having 
 been entered, the rolls go to the Common Council for confirmation and the 
 hearing of any complaints which may be presented. This usually takes 
 about a week. Subsequently to confirmation by the Common Council the De- 
 partment of Assessment and Taxation spreads the taxes on the rolls, and 
 the Treasiirer inserts delinquent improvement and east side trunk sewer 
 assessments, these operations taking approximately three weeks more. 
 
 It would be necessary, therefore, if the collection of taxes 
 is to begin about January first, that the date for completion of assess- 
 ment be set at ieSst tvro- inontlis earlier than at present, and that ar- 
 rangements be made in each of the bureaus and departments contributing 
 to the data on the rolls, to havS their reports, prepared by November 
 first instead of March first of the year following, as at present. 
 Effect on Financial Procedure of City 
 
 It would be necessary, in order to determine the tax decimal, 
 that the entire budget and appropriation procedure, so called, of the 
 city be initiated and carried to an advanced stage before December first, 
 instead of May first following, as at present. The advisability of this 
 depends of co-urse on questions much more important than the saving of 
 forty thousand dollars, more or less; and involves matters of policy 
 
X c-t I-- 
 
 ■r.o;vfcT5?: 
 
more properly discussed in a report on the financial procedure of the 
 city. It is ;. j.nted out in a report of this nature, recently prepared 
 by this Bureau, that so far as budget making is concerned the change 
 proposed is both feasible and advisable. 
 Effects on Tax-pavers 
 
 It might be urged that so far as the taxpayers are concerned 
 the saving expected by earlier tax collection is more apparent than real> 
 that the interest gained by the city as a political unit v/ould be lost to 
 the taxpayers as individuals. In a few cases this may be true, but in 
 greater part it is not correct. The incidence of taxes on real property 
 is not upon the owners but more generally upon the population at large, 
 from whom it is collected in small amoimts through rent and other items 
 of consumption. It makes no difference to this larger class of tax- 
 payers -ivhen the accuKoilation of their more or less continuous payments 
 is turned over to the city, and the extra interest charge on the other 
 hand is in effect a true addition to what they have to pay. 
 
 Because of this general incidence of taxes on real property, 
 and because of the relatively small number of large tax payments in 
 Rochester, the payment of taxes in two installments, to which scheme 
 some consideration has been given, does not seem worth viiiile. 
 Relations v^ith County Government 
 
 The Department of Assessment and Taxation prepares each year 
 an extra copy of the rolls for the City and turns it over to the County 
 Board of Supervisors on or before October first of the year in which the 
 assessment is made. This latter body, having equalized these rolls vidth 
 
n«30! 
 
 
 ■•ced" 1^' 
 
 'it^: 
 
 rxfc 
 
 
 ' ?; -q i It 
 
 ■■'J.; 
 
 ■+ r 'S t 
 
 
 o;t ,-.:r 
 
 ruoo 
 
 ,i ,%^i;':'~ 
 
those of the rest of the county according to the procedure la:.d down in 
 the State law, and corrections having "been made to bring the rolls up to 
 date, turns then over to the county treasurer on January 15th ol the 
 year following, and County taxes are collected on the basis of these 
 rolls durinp, the Gnsioin^i period up to April 15th, This means, in brief, 
 that the city performs the wrhole vrork of assessing city property for the 
 county, but that the county .and city taxes are collected at separate 
 times by the treasurers of the two political units. 
 Payment for Assessment ViTnrlr. 
 
 It is shov-jn in Table IV that the total cost of assessment 
 of city property during the last four years was approximately $160,000. 
 It is of co-urse unthinkable that ohe county should duplicate for its 
 own purposes the city's assessment, but it might be considered that the 
 county should meet at least a portion of this annual $40,000 expense- 
 According to the fi.^ures for 1919, which are the latest available, the 
 value of real property in Monroe County outside of Rochester is about 
 one-sixth of the county total- Cost of assessment is a county charge, 
 and assuming that it would cost $40,000 annually for the county to do 
 its ovm. assessment work, the property owners without the city limits 
 are benefiting by about $7,000 annually at the expense of those within. 
 Payment for Preparation of Eolls 
 
 The Charter provides that the county shall pay the city for 
 preparation of the rolls at the same rate that supervisors of townships 
 are reimbursed for the preparation of town rolls. iVith the recent in- 
 
-56- 
 
 creases in cost of paper, labor, etc., it has come about that the amomt 
 thus provided for I3 several hundred dollars lesB than the expense of 
 preparing the copies of the rolls for the Board of Supervisors. This, 
 however, on account of the general identity of city and county taxpayers 
 is relatively unimportant. 
 City Collection fnr- Hmi nty^lTaxes 
 
 Consideration has been given to the proposal that the city 
 and county taxes levied on city property be collected at the same time 
 by the City Treasurer. From the point of view of the expenses involved 
 for the two political units it does not appear that this change is justi- 
 fied. One or tvra men could and perhaps would be dropped from the County 
 Treasurer's organization. A little more work would be involved for the 
 clerical force in the City Treasurer's office. The preparation of an 
 extra copy of the rolls for county use could probably be avoided, and 
 various other relatively unimportant economies effected- From the point 
 of view of service, the entire body of direct taxpayers would be re- 
 lieved of the extra annual trip to the court house made for the payment 
 of county taxes. Assessment xvould be made as of the year in which taxes 
 vi?ere paid instead of the year before as at present. The county taxes 
 being relatively small it does not seem that the necessity of paying 
 them at the same time as the city taxes would constitute a real hardship. 
 
 Extensive charter changes and additions would be necessary to 
 provide for city collection of county taxes. It would be necessary to 
 provide for some method of cooperation in the handling of delinquents 
 and the realization of taxes throufih sale of liens. The financial pro- 
 
ill ttes.*- 
 
 
 p. 10 f 
 
-57- 
 
 cedure of ths county government apparently would not be affected to 
 any extent ty the change but unless the city's tax calendar were 
 advanced in the taanner already discussed there wrould be a difference 
 throu>i;hout the county in the date of payment of county taxes which 
 might introduce various coi.ipli cat ions in its affairs. 
 
 In view cf the foregoir.g it appears that while simultaneous 
 collection of all taxes may ultimately be desirable, it should wait 
 upon the adoption of the other measures herein recoirjinended for con- 
 sideration. There is the possibility also of a general merging of 
 the city and county governnentSf which cannot long escape discussion, 
 and which would eliminate duplication of work in the collection of 
 taxes. 
 
'.::l£i': 
 
 .?.. mJ 
 
 
 lli. 
 
 :- . ; t n : Y ".WOO 
 
 to rt>^ 
 
 
APPEJIDIX 
 
'f'- -^^' — f~ | "^ ' ■ ^ ■ ^ I I N^^MU^iJ 
 
8155 
 
 'J' 
 
:m 
 


 Hit'!* 5 ^ 
 
 
 B^^^^ 
 
 
 teSii 
 
 
 
 ^.■ii...-Ait