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BY EXCHANGE FRON 1.EW YORK STATE LIBRARY
CT 10 1929
APR 26 141
PUBLIC ADMINISTRATION DEPOSITED BY HARVAE: 3 COLLEGE LIBRARY
STATE OF NEW YORK
MARCII 21, 1912.
State Board of Tax Commissioners
STATE OF NEW YORK.
ALBANY, N. Y. March 21, 1912.
To Hon. Edwin A. MERRITT, Jr., Speaker of the Assembly:
Sir:—We have the honor herewith to transmit our annual report for the year 1911.
THOMAS F. BYRNES,
OFFICE OF THE STATE BOARD OF TAX COMMIS
ALBANY, N. Y., March 21, 1912. To the Legislature of the State of New York:
The State Board of Tax Commissioners respectfully submits for the consideration of the Legislature the following report for the year 1911:
Tax MAPS. By chapter 315 of the Laws of 1911 a new section (number 30) was added to the Tax Law. It permits the adoption of tax maps for a tax district or the portion thereof within an incorporated village.
There is a strong tendency towards the adoption of these maps in various localities throughout the State, and we believe that such course would accomplish a decided advance towards correct assessments. It would afford an official description by reference to such maps, which would greatly lessen the chances of mistake or error which exist when the local assessor is required to make the description, which is often based upon insufficient or misleading data. There are localities in which some lands have produced no taxes for years, for the reason that they have been overlooked by the assessors.
This condition could not exist if maps were used, because every portion of the map would necessarily be accounted for in some manner. Many of the cities and incorporated villages of the State are now using maps.
The State Board of Equalization of New Jersey in its last report to the Legislature says:
“A complete listing and an accurate valuation of real property is practically impossible without the aid of maps. The results in those districts where maps have been adopted constitute the most convincing argument in favor of their general use.”