HomeMy WebLinkAbout1973_VILLAGE OF WOODMANSTATEMENT OF
ASSESSMENT
(REV. 1.73)
❑ TOWN % �J ,
1973. VILLAGE I OFL��rY!�`1 C. LM
CITY
COUNTY OF
TOTALS OF PARCEL COUNTS (Real & Personal), ACRES AND VALUES FROM FINAL FIGURES AS SET BY THE BOARD OF REVIEW
NO.
Line
REAL ESTATE
(SEE LINE 27 FOR
OTHER REAL ESTATE)
PARCEL COUNT
Number of Acres
(ONLY WHOLE NUMBERS)
Value of
Land
Value of
Improvements
Total Land and
Improvements
Land
Improvements
1
2
3
4
5
6
_
7
8
A Residential
B Mercantile
C Manufacturing
D Agricultural
E Swamp&Waste
an
F1 Forest Lands
F2 Forest Lands
TOTALSs�
0 1 ^
Ac —
_
2
3
X X X X
X X X X
X X X X
,5 (A
X
X
X
�
X
X
X
X11
X
X
3
X
X
X
X
X
X
X
X
X
�-�
��"
1'2
Ila
_..,
J
_
I,
�
I
15
IC
l �7
ig
I
19
i10
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I
�13
q
jj
l
l
e•'I',r
O
.,
14
'
An
at4
?B
r
C�
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'
X
I
1
9
NUMBER OF PERSONAL
PERSONAL PROPERTY PROPERTY ACCOUNTS
1.q
Number
Value
10
Total of the Assessment
Cattle Roll Column 1
i
;�O - i16
I
V-A
t `rt
I
19
11
-
Sheep 2
7 Ill
v-A
9
12
Swine, 3
I
HI8
V-A
13
All Other Livestock Not Exempt 4
X
X X
X
X
X
X
X
14
Merchants' Stock 5
15
Manufacturers' Stock 6
X
X X
X
X
X
X
X
16
Sub Total (Lines 10 thru 15)
($ ---- __ T )
17
Leaf Tobacco (Not Merch. or Mfg. Stock) 7
lbs.
1
0
V-A
21
18
Logs, Timber& Lumber (Not Mfg. Stock) 8
X
X
X
X
XXX
X
19
Boats & Other Watercraft Not Exempt 9
X
X
X
X
X
X
X
X
20
(Only property locally
Public Utilities assessed. Identifyonback) 10
X
X
X
X
X
X
X
X
21
Machinery, Tools & Patterns 11
X
X X
X
X
X
X
X
Z
/I V
22
Furniture, Fixtures & Equipment 12
X
JXXX
X23
t
I
All Other Personal Property Not Exempt 13
X
X
it
( ••
+
-•-•••- R )
24
Sub Total (Lines 17 thru 23)
25
Total Personal Property Lines 16 & 24
$ J 1�
26
AGGREGATE ASSESSED VALUE OF ALL PROPERTY SUBJECTTO THE GENERAL PROPERTY TAX
(TOTAL OF LINES B AND 25). MUST AGREE WITH TOTAL COL. 1, PAGE 1 OF STATEMENT OF TAXES & INDEBTEDNESS
$ •"s, v
27
FOREST CROP AND OTHER EXEMPT LAND —Do not confuse FOREST LANDS {Lines 6and7) with FOREST CROP
—They are not the some.
24 V-A
Priv. For. Crop -Reg. Class-10¢/Acre
P,.-- For. Crop -Reg. Class-20¢/Acre
Priv. For. Crop -Spec. Class-20¢/Acre
County Forest Crop
Total Private Forest
Crop Parcel Court
Ae. 25 V-A I Value $ 21 V-A
I Ac, 27 V-A
Value $ .28 V-A IA..
29 V-A Value $ 30 V-A
lAcres -
Woodland Tax Law
Federal
State
County (Not Forest Crop)
Other
For All Classes -
Acres 32 .A
Acres 33 V.A
Acres 34 V-A
Acres 35 V.A
Acres ING V-A
28
Omitted Property-Sec.70.44-Real Estate $ f31 V-A Personal Property Line A$ 38 V-A ; Personal Property Line 6 $ 39
NOTE: ONLY OMITTED LINE A PERSONAL PROPERTY QUALIFIES FOR TAX CREDITS UNDER SECTION 79.12. ENTER HERE AND IN COLUMN Y, PART TWO ON FORM PC-201.
29
Public Lands - Sections 70.114, 70.116, 70.117 and 70.175 (Subject to School Taxes Only) I`'r Do NOT INCLUDE L
ENTER HERE AND APPORTION THESE LANDS AMONG SCHOOL DISTRICTS ON PAGE 1,COL. 20F STAT. OF TAXES & INDEaT. ON LINE 26 ABOVE] $ 40 V-A
Leave This Space Blank for Department of Revenue
SUGGESTED AUDIT PROCEDURE BEFORE FILING STATEMENTS:
OSuggested order of steps.
V-A Visual Audit — Is this a proper entry 7
If there is Value, are the Parcels, Acreages, Number (or Pounds) shown?
NOTICE TO CLERKS — IMPORTANT
STATEMENT OF ASSESSMENTS: It is only necessary to file a STATEMENT OF ASSESSMENTS with the Supervisor of Assessments- Date of filing is the second Monday in August.
The Supervisor of Assessments will audit the Statement of Assessments very thoroughly. He will contact the clerk ofthose municipalities in those instancesin which errors are uncovered. He will
correct the Statement upon.the clerk's reply. By October 15 of each year he will forward the CORRECTED ORIGINAL to the Department of Revenue, Bureau of Property Taxation, in Madison. The
Supervisor will retain a photocopy of it in his files. If the County Clerk desires a copy of your Statement of Assessments the Supervisor of Assessments will furnish it.
NOTE: DO NOT FILE ANY STATEMENT OF ASSESSMENTS WITH THE DEPARTMENT OF REVENUE IN MADISON. STATEMENTS OF ASSESSMENTS PREPARED BY CLERKS AFTER
OCTOBER 15 ARE ALSO TO BE FILED WITH THE SUPERVISOR OF ASSESSMENTS.
The Department of Revenue will then use the corrected original (processed electronically) to make the determination of the apportionment factor for the December 1 certification on Form PC-201.
Other statistical uses are made of this assessment data, too.
It is believed that the procedure outlined above will eliminate most errors BEFORE processing the data.
STATEMENT OF TAXES AND INDEBTEDNESS: ON THE STATEMENT OF TAXES AND INDEBTEDNESS (PA-532), PAGE 1 (SCHOOL DISTRICT DATA); COLUMN l IS "VALUE
OF ALL PROPERTY SUBJECT TO GENERAL PROPERTY TAXES." COLUMN 2 IS "PUBLIC LANDS SUBJECT TO SCHOOL TAXES ONLY."
In the past some clerks have inadvertently placed the general property in the public lands column. Also, there has been a tendancy to split real property and personal property in Columns I and 2.
Real AND Personal Property belong in Column 1; only Public Lands belong, in Column 2 and must agree with Line 29 on Statement of Assessments.
DISCUSSION OF CHANGES, ERRORS AND THEIR EFFECT
CAUSES:. In the past many errors have occurred on the various copies of the Statement of Assessments due to copying. These errors consist of omissions, duplications, transpositions and entries
on wrong lines. Elimination of all but one of the copies (PA-528) will prevent most errors. This leaves only one copy to be prepared by the Clerk in addition to the roll copy.
It is suggested in their correspondence, in which they are reporting changes and errors, that many clerks are not re -adding the assessment rolls. It is also apparent that much property is being
placed on the rolls illegally AFTER the Board of Review had adjourned sine die.
DISCOVERY: There are at least five times when errors become apparent to the Department of Revenue:
(1) When the clerks realize that errors have been made and report them.
(2) When the Department of Revenue performs a detailed audit of the Statement of Assessments.
(3) When the assessed value of a municipality is divided among its school districts.
(4) When the clerks certification of tax credits (white copy of PC-201) is returned to the Department.
(5) When the Statement of Taxes and Indebtedness is filed in December (Column 1, Page 1, total does not agree with Line 26 amount on Statement of Assessments).
The point being that the last 3 above are most apt to occur AFTER the December 1 certification of the apportionment factor. When corrections are made in assessed value, particularly after the
apportionment factors have been certified to the many municipalities, a CHAIN REACTION IS SET IN MOTION. See "Impact of Changes and Correction of Errors" below.
WHAT ARE SOME COMMON ERRORS: The types of errors listed here were found most frequently on past Statements of Assessments:
(1) The assessment of the different classes of personal property have not been shown on Lines 10 through 15, and 17 through 23. Only the subtotals on Lines 16 and 24 were given.
(2) Public Lands (Line 29) have been included on Line 26.
(3) Forest Lands, Forest CCt and Woodland Tax Law acreages have been classified and entered, according to the records, without regard to the statutory differences among them.
(4) Personal Property count (Line 9) missing.
15) Land and Improvement counts not shown, or they do not add to the total given.
(6) Acreages of D, E,FI,and F2 classes are omitted, or these acreages are not rounded to nearest whole number.
(7) Land Value plus Improvement Value do not equal total value for the class.
As the computer checks the Statement of Assessments it will be attempting to detect any of the over 25 error situation that can occur.
IMPACT OF CHANGES AND CORRECTION OF ERRORS: As was stated above, the figures supplied to the Department on the Statement of Assessments determine the apportionment factor
for each municipality. A change in these figures (a decreasing of real estate assessment or an increase of personal ro�erty assessment) may very well alter the apportionment factor. This is particu-
larly critical in those districts which were certified a actor o-ness IFan maximum. AI I changes in the as of -Cane A personal property" automatically alters Section 79.12 tax credits because
the taxes levied against "Line A personal property" directly determine the amount of tax credits. (Refer to Part III of the pink copy of Form PC-201.) Proper classification of all personal property
cannot be stressed too much.
The clerk who has'been certified an amended apportionment factor for his district is well aware of the tremendous effort required of him to right the records within statutory provisions. Should the
tax roll be completed, the tax bills and receipts prepared, and the treasurer is making collections, the amendment of a factor, due to a change in assessment data, is quite serious.
SUGGESTED PROCEDURE: Here is a general procedure which should eliminate most errors:
(1) PERFECT THE ASSESSMENT ROLL. AFTER careful examination of it (Section 70.52) and AFTER the Board of Review has adjourned sine die ADD THE ASSESSMENT ROLL page by page
even though the assessor has added it before. _
(2) COMPLETE THE SUMMARY SHEETS. There are two sets of these furnished. One set is in the large manila envelope inside the back cover and the second is bound in the roll. The set in the
large envelope is for the assessor's use, to aid him in preparing and filing the Assessor's Final Report with the Supervisor of Assessments. This is PRIOR to the Board of Review meetings. The set in
the roll provides the clerk with clean sheets with which he can work to prepare his Statement of Assessments AFTER the Board of Review adjourns.
(3) APPORTION THE ASSESSED VALUE OF THE MUNICIPALITY INTO ITS SCHOOL DISTRICTS. Do this onthe Statement of Taxes and Indebtedness (Page 1,Column 1)furnished in the
assessment roll. Remember, this assessed value MUST agree with the assessed value on Line 26 of the Statement of Assessments- Should the municipality have "Separate Union High School Districts"
it is entirely possible that the assessed values placed in this section will not equal the total assessed value of the municipality (Line 26 of the Statement of Assessments). The assessed value of
Vocational School Districts must equal Line 26 on the Statement of Assessments.
This step is included BEFORE filing the Statement of Assessments because past experience dictates that when the school district values are computed in the fall a great number of changes in
assessments are reported to the Department of Revenue.
(4) COMPLETE THE ROLL COPY (PA-521) OF THE STATEMENT OF ASSESSMENTS. Ask another person to proofread the entries on it against the totals on the final real estate and
personal property summary sheets.
(5) PERFORM A VISUAL AUDIT ON THE STATEMENT. Make sure that if there.is a land assessment for a class of real estate that there is also a parcel count entry for that class. Do the
same for improvements. Make sure that acreages (entered in whole numbers) are given when there are land assessments for classes D, E, F1, or F2. If there are cattle, sheep or swine assessments, the
number of them must show also. It there is any personal property, a count must show in Line 9. Pay particular attention to the many entries on Line 27.
(6) PERFORM ADDING MACHINE AUDIT ON THE STATEMENT. Actually add the entries on the Statement. Begin with the parcel counts and proceed through the acreages, the real estate
assessments then the personal property assessments. The "Aggregate Assessed Value" on Line 26 must equal the combined value of the real estate and personal property summary sheets.
The audit procedure shown on the back of this page may be helpful. The "V-A" means Visual Audit; in other words, is an entry present where one is required? The numbered circles indicate a
suggested order of steps. The arrows indicate the entries included and the total being checked.
(7) PREPARE THE COPY FOR THE SUPERVISOR. By now the assessment has been perfected and the roil copy -of the Statement of Assessments has been perfected. Using black ink, copy the
data from the roll copy to this copy. Again ask another person to proofread this Statement against the roll copy. BE SURE TO COMPLETE THE REVERSE SIDE OF THIS COPY.
(8) FILE THE STATEMENT OF ASSESSMENT ON TIME. The Department of Revenue CANNOT DETERMINE THE APPORTIONMENT FACTOR for a municipality until the Statement of
Assessments has been filed. Tax credit moneys for your district will not be released until all supporting documents (Statement of Assessment - PA-528, Tax Credit Certification - PC-201, Statement of
Taxes and Indebtedness - PA-665 - white copy)are on file, are complete, correct and reconciled.
REPORTING CHANGES AND ERRORS: If after the best efforts an error is discovered, please report it so the Department can actually use the information.
(1) Be sure to give the name of the municipality and whether a town, village or city.
(2) Be sure to include the name of the county.
(3) Give all the line numbers (shown on the extreme left margin of the Statement of Assessments) on which changes occur. If real estate is involved, tell whether parcel counts, acreages, land
assessments, improvement assessments change. If personal property is involved, tell whether number (or pounds) and the value change.
(4) Give the actual correct figures. In other words, do not report the increase or decrease. It is not necessary to show the old figures if (3) is followed.
CONCLUSION: Continuous and constant changing of the BASIC ASSESSMENT DATA upsets the complex relationships within the system of determining statutory apportionments to local
municipalities. ' Every effort should be made to provide the Department of Revenue with complete and correct assessment data, for each municipality, PRIOR to NOVEMBER 15 of each year. This
allows approximately 15 days in which changes can be incorporated BEFORE the December 1 certification of apportionment factors.
Because the electronic computer will not adjust these statements and reports (as has often been done by hand in the past), utmost care must betaken that they are complete and correct before
processing. The computer requires great attention to detail and it demands the best from each human involved in a system. The computer, if programmed correctly, will detect the slightest human error.
The assessment of any municipality must be perfected, and "frozen" sotto speak, at a given figure, before any use of the assessment can really be dependable and therefore valid.
(Rev.l-73) 4EPARTMENT OF REVENUE