r a / PAGE 5-PIAINDEALER-WEDNESDAY-AUGUST 16,1972 " HOLD ASSESSMENT HEARINGS (Continued from page 1) 1 Sass claimed that acreage owned by Supervisor of Assessments Cornue was assessed at only $soo per acre when the fair market value was closer to between $1,200 to $1,800 per acre.» He also pointed out that 120 acres located at the corner of Main street and Route 14, close to a shopping center in Crystal Lake, has been in the name of State's Attorney William Cowlin. It appeared on the assessor's books at $42,500 in 1970. However, ^e its sale in 1971, it appears at $490,000. Sass questioned fther it had been properly assessed in past years. iissell asked Sass how he felt vacant land with some com mercial value because of its location near a railroad track or adjacent to other commercial property, should be assessed. Sass replied it should be classified as commercial. Kissel wondered if this would nqt be encouraging a more rapid development of land by forcings a ^nigh assessment on the property rather than assessing it as farm property. Sass felt assessments should not discourage the use of far ming land but there should be uniformity between townships. Discussion brought up the point that under the new con stitution, counties under 200,000 population cannot classify property. The 1970 population of McHenry county was about 110,556. ?' ' V : . : •*' <„ Sass questioned whether gravel pits in the county were propertly assessed when they were treated as vacant farm land when, in reality, they were selling gravel at a much higher value. When asked what he felt should be done, Sass replied that he thought the answer was one of control. "There are qualified people on the staff right now but there is lack of control by the supervisor", he explained. People are willing to pay taxes but they do not want to pay more than their fair share, Sass stated. Edward Buss, McHenry county board Finance committee chairman, asked Sass if he thought it might be more economical and fair if a countywide assessing system were used instead of on an individual township basis. Sass again stated it would be a matter of control. The assessor, he felt, could oversee functions better and maybe have much closer supervision and enforce the rules. It would also create uniformity throughout the county. Dean noted that in the present system, each township assessor is elected and the county cannot fire him because he is elected by the people. If an assessor does not do his job, the only action that can be taken is to file a mandemus suit. Dean explained that the board does have a policy for assessors, but the problem is forcing the assessors to use it. That is the problem facing the board at this time, he added. Sass commented that Supervisor of Assessments Cornue was attempting to get his son an assessing job at a salary of $12,000 a year. Dean interjected, saying this was not true. The board had authorized Cornue to hire a part time clerk in his office at $150 a month, but the board did not designate who it should be. Dean felt it might be Cornue's son who would get the job. Forest B. Hare, Algonquin township assessor, then started his testimony. In his opening remarks, he stated, "It is a fact that homeowner-taxpayers here in McHenry county are aware that they are being treated as second class citizens. They are aware that they are paying more than their fair share of the real estate tax burden as defined by the Illinois constitution and state law." He asserted, "I have almost come to the belief that the property tax system should be abolished in favor of some more equitable system.". Hare expressed disagreement with the General Statement of Assessment Policy for McHenry county regarding new sub divisions and economic farm units. Undo* new subdivisions, the policy read: "Recorded sub division lots held by the original subdivider or his fiscal agent shall be assessed as follows: 1 - All lots in new subdivisions to be appraised at 40 percent of indicated selling prices; 2 - When 50 perccjpt<fjpbts ire sold (by deed or contract), remaining lots are raised at 80 percent of indicated selling price; 3 - When fcent of lots are sold (by deed or contract), remaining lots are to be appraised at 100 percent of indicated selling price." Hare stated that this "tax break" for developers was not justified and was, in fact, illegal. He quoted the law: "Each tract or lot of real property shall be valued at its fair cash value, estimated at the price it would bring at a fair, voluntary sale". Regarding economic farm units, the policy stated, "Following is a suggested procedure to be used in the assessment year 1971 to determine the value of land only for strictly agricultural purposes; other factors influencing the value of any piece of land are to be added before applying 50 percent to obtain the assessment. The following three grades are to be considered basic, with variations occurring only when the assessor's judgment indicates the need: 1 - Top grade, full value -- $500 per acre (maximum); 2 - Medium grade, full value -- $400 per acre; 3 - Poor grade, full value -- $300 per acres." He felt that his policy could allow all land owners a low assessment regardless of whether they are farmers or not. Hare, as well as others present, urged that the clause in the new constitution which states that counties with a population of more than 200,000 be allowed to classify, should be changed, felt all counties should be able to use a classification stem in order to have a more equitable tax assessing rogram. Hare also indicated that a roll back or "recapture system" might be a partial solution. Much discussion was held on how to determine assessment levels. Some of the various approaches mentioned by Kissel were: 1 • income approach on commercial; 2 - Market approach on other types; 3 - Replacement approach on still other types of property, and in some cases, all three approaches are used. Considerable discussion was also held on what part zoning plays in how property is assessed. Mrs. Herbert Sass, a member of the audience, posed a question to Hare. She asked how he would assess property on west Route 120, just west of McHenry. Older persons now are living in residential homes but eventually the commercial part of McHenry will extend to their property. When these people die or move, she added, their property will most likely be sold for " commercial purposes, perhaps in 5 or 10 years. Hare replied he would tax the property now on what it would - be sold for on today's market -- that is, the fair market value. « According to Hare, this is what the state law requires assessors to do. Mrs. Sass and others in the audience felt this was very ; unfair to the residents of this property. "That is the reason we are here today, to change the law," : Hare explained. Richard Steck, a resident of Algonquin township, presented graphic and technical information to the panel and suggested that more modern assessment methods be considered for the ' county. * Mrs. Patricia Morris of Nunda township told officials she had ~ noved from Algonquin to Nunda township and found that the 1969 assessment levels varied from 50 per cent in Nunda township to 40 per cent in Algonquin township. She felt that those in Nunda township are paying an unfair part of the Algonquin t township tax burden. She couldn't understand why two township I assessors who live less than two miles apart cknnot assess the same. Jeffrey Ladd, former Con Con delegate, testified in his ! opening remarks that he was no longer in the building and Z developing business. He felt that some suggestions made that the tax system in McHenry county is developed for the benefit of T developers and farmers was distorted and he objected to it being used for political gain by Hare and Cal Skinner, Jr. ^ Ladd claimed that "by assessing vacant land at its highest and best use, we will be doing the very thing we do not want to T do, force a much more rapid growth by forcing farmers from " their land." BITTEN BY DOG Five-year-old David Little, son of Mr. and Mrs. Harold Little of Roberts road, McHenry, suffered severe lacerations of the left shoulder early Friday evening when he was bitten by a German Shepherd-Malemute dog. David was riding his bike on the 22 acres of his grandmother, Mrs. Isabel Strama, where he lives, when the animal ap proached the child and bit him. Forty stitches were required to close the wound. LAWN BOY LAWN MOWER SALES & SERVICE BR00KW00D GARDEN CENTER 4505 W. Rte 120 McHenry (just across from Foremost) PHONE 385-4949 This would cause higher taxes for the home owners because residential homes do not pay their own way, according to Ladd. Vacant land requires no services and so the tax on such land should be less, ne added. He also commented that he felt the multiplier was irrelevent because if property is assessed properly, there would be no need for a multiplier. Ladd stressed that ecology and environmental factors should be taken into consideration in the proper growth of land. "Over population of any area can lead to even greater pollution problems than we have now," he warned. Ladd suggested that one solution might be to hire an outside assessing firm as done in the state of Indiana. He also urged the state to take a more active role in the responsibility for assessing practices. The last to testify Thursday afternoon were Mrs. Thor Johnson of Fox River Valley Gardens and Glenn Robe of McHenry, who presented their personal assessment problems to the panel. Friday morning, Hare was again called to continue his testimony which had been interrrupted the previous day to allow others to present their views. Hare presented the results of a sales ratio study which his office undertook recently to check his assessments for accuracy. He suggested that the board of review should conduct such studies for each township in the county. When queried by Buss as to how long his study took to com plete, Hare replied two months. Buss retorted, "If it took you two months for just your study and if you do it for seventeen townships, you are going to have tax bills out in 1978." Hare informed him that with canned computer programs, the job coul/d be done in two days. * It was noted that since many township assessors work part time, they would not be abte to carry out a study such as this. Also, assessors' salaries for the seventeen townships run from a low of $500 to a high of $9,000 per year. Long discussion was held on the Illinois manual published by the state for use by assessors. Tony Azzaro, chairman of the McHenry County Assessors association and alsotfcg assessor for Dorr township, stated that of the assessors in McHfenry county at the present time fifteen use the Illinois State Manual, one uses the Marshall & Stevens manual and one assessor uses both. Buss and Dean expressed their opinions that the Illinois manual should be upgraded and then its use should be made mandatory for all assessors. "If this is done," said Dean, "I don't see how we could go that far wrong." Th§ main problem is to achieve a fair market value. It was Sass' opinion that most of the trouble is caused by the lackadaisical attitude of the board of review. Two years ago when members of his organization went to the board of review office, they were told "Get the hell out of my office. Can't you see I'm busy?" He also charged that not all the board of review hearings were open to the public, as is required by law, nor were they allowed to look at records in that office. t Dean answered Sass by stating that as of July 1, the new constitution allows all records in the assessor's office to be open and even the green sheets are available. The green sheet is a real estate declaration form used by the assessor. When any property in Illinois is transferred by-title, this form must be completed. One of the items mentioned on the form is the actual purchase price of the property. Dean agreed that board of review does have a very small room to conduct these hearings and they did discourage large numbers from jamming into their office because of the lack of space. Dean noted that in the new court house, larger facilities are being planned f& that board. Mrs. Zednik and N.A. Haim of McHenry then related some of their dealings with the inequalities of the tax assessment system. Next to testify was Edward W. Bonslett of McHenry. He presented exact examples of assessment inequalities in McHenry township. Bonslett commented, "I wonder if assessment values depend on who owns the lot or its market value." He cited the following: 4.4. acres with large brick house on Waukegan road, assessed at $34,000; 1.4 acres, water frontage with large home on Riverside drive, $29,000 ; 4.5 acres with a 2- story residence on Green street, $17,000; nine lots in Fairway Green subdivision adjacent to number four fairway of the McHenry golf course, 5 lots assessed at $1,200, two at $3,250, one at $3,500 and one at $4,150; a home on Riverstream drive ad vertised as "McHenry's finest home", with 193 feet river frontage, priced at $165,000, assessed at $42,520; three lots in Country Club Estates with frontage on number five fairway of the golf course, all similar in size, one lot assessed at $750, two at $1,500; a two-story home on five acres on North Front street, assessed at $23,500, and several other similar examples. Hearing officers told Bonslett they would check into his claims. Paul Hamer, an attorney from Deerfield who has a summer home in the McHenry area, told the panel he has been involved in tax reform business for thirteen years. Some of his reform suggestions included: Assessed valuation of each parcel of land ih the township be published by name and street number (such as a reverse directory) to enable persons to compare their assessments and make it a somewhat "self-policing" system; urge Kissel's department to take plenary action and enforce the law on assessors and supervisors of assessments; every parcel of land sold be made a part of public record and sales ratio studies be made available to the public; publish any reduction in assessed values with the names along with the names of the firms, lawyers or agents who helped obtain these reductions; make assessment appeals easier and simpler; urge taxing bodies such as schools, to question assessments; all property be assessed at full fair market value; all information which goes into the evaluation of tax levels be available so that taxpayers can figure how their taxes were computed; Also, instead of the 1,424 tax assessment districts now in Illinois, reduce it to 102 which is the number of counties; use professional appraisers on civil service standards and make the pay attractive enough to get competent people; the state should assist local assessors in assessing large industrial and com mercial companies; use computers and combine this with an nual assessments thus keeping up-to-date records; organize a state reappraisal commission to enable different appraisers to check assessments ; state should determine which property is to be exempt and the state should reimburse counties for these properties; the state should perform annual audits on several counties throughout the state to get the equalization factors and then verify if they are correct. In response to one of Hamer's proposals, Azzaro stated that all' records in the McHenry county assessor's office are open to the public. Hamer said he was glad to hear that, because in Lake county, they are not. Joseph B. Coleman, an attorney from Algonquin, was the last to testify. His recommendations included establishing a classification system, centralized control of real estate property assessments, supervision of assessors enforced and in vestigating the possibility of running under a countywide assessor instead of individual assessors. Kissel adjourned the hearing until Thursday, Aug. 17, when it will be held at the Crystal Lake City council chambers beginning at 10 a.m. TARGET OF THE STORM (Continued from page 1) of the parked cars over which the fallen wires were draped. About 8:30 Monday night, Commonwealth Edison work men were called to the 1600 block on Riverside drive, where a wire rubbing against a tree caused sparks. A small electrical and grass fire broke out at 4616 Parkview, McCullom Lake, caused by a wire blown down. On the Henry Gam property, 221 Sunset drive, Lakemoor, a large tree fell, one part landing on the house and another on the family caf\ Several other trees also fell in that area in the strong wind. MUSIN" N' MEANDERIN" (Continued from page 1) Grandma Dolores McMillan is receptionist at the Plain- dealer office. Mother Terry Meyers is a former employee of the bookkeeping department of the newspaper. K.A.F. REGISTRATION AT MARIAN HIGH (Continued from page 1) that time a bus will take fresh men to the city park for a picnic, sponsored by the Student Council. The bus will return to the school at 5 p.m. The first day of school is Monday, Aug. 28. Books will be available at the time of registration and all fees must be paid at that time. All freshmen must have a physical to satisfy state law. ROBBERS TAKE $110 IN SUNDAY NIGHT HOLD UP (Continued from page 1) turning around and demanded his money. Stull said he complied and gave them $110 in currency. The robbery victim was ordered to wait five minutes after they fled before making a call. No vehicle was seen or heard in the area, and it was presumed they left on foot. COUNTY HISTORICAL UNIT LAUNCHES FUND CAMPAIGN (Continued from page 1) started to renovate the building. Before the doors can be opened to the public, safety and fire regulations set by the state and city must be met. There is a need for money at the outset so the work can be completed. It is estimated conservatively the cost of renovation will come to between $65,000 and $70,000. Another $10,000 will be needed to purchase display cases, accessories, mannequins to mount costumes and to clean and repair artifacts before they can be put on display. Therefore, the goal for the entire three-year campaign has been set at $125,000. Because membership will be granted for three years with a donation of fifteen dollars, there is a need for an additional $25,000 to operate until dues can once again be assessed. This sum will go to maintain the buildings, utilities, office supplies, printing and other operational expenses. 4 Anyone contributing $300 over the three years will have a name plate inscribed and in serted with others in a frame that will be placed prominently in the museum. For those persons who wish to have their family name perpetuated and carried on through the years, will have a plaque of their choosing from several designs submitted, and be prominently displayed and be known as a founder. A donation of from $1,000 to $3,000 will merit such a platjtte. All donations, of whatever size, are tax deductible. The society has had printed a brochure entitled, "We Want You To Know". It sets forth facts about the plans for the McHenry County Historical society and its campaign for funds. It also printed an illustrated brochure, showing the school building as it looks now and the artist's drawing as it will look when renovation work is completed. , The board of directors and officers who will be making calls for donations includes Clyde B. Blackwell, McHenry. The Advisory committee consists of Donald P. Doherty and Earl R. Walsh, McHenry; and Thomas P. Mathews IV, Wonder Lake.*. Anyone wishing to send contributions in directly should signify if they want to use the pledge system over three years and an officer will call. All checks should be made payable to the McHenry County Historical Society, Campaign Fund, Box 30, Woodstock, 111. 60098. MAN HURT IN * TWO-CAR PARKING LOT ACCIDENT (Continued from page 1) traffic. He swerved to avoid a head-on collision and ran into a tree on the side of the road. He said contact was not made to the other vehicle and he could not give a description of it. Officers noted there were no skid marks at the scene and no evidence of another vehicle was found. A citation for improper lane usage was issued to Virginia M. Hennessy of 1304 Third street, Spring Grove, following a one- car accident Sunday morning about 2:30 at 205 Main street road, Spring Grove. The driver stated she was traveling west on ft^ain when she lo6t control of her car as she came around a curve in the road. Her car struck a house located at 205 Main street, knocking out a window and part of a wall. She told officers she must have fallen asleep at the wheel. Deputies noted that the vehicle left 153 feet of tire marks from the center of Main to the house. Edith M. Baird of 145 Westerfield place, Grayslake, was taken by the Richmond Rescue squad to McHenry hospital where she was ad mitted, suffering from scalp lacerations and a broken pelvis. The one-car accident took place Friday afternoon about 4:15 at 8003 W. Route 173, Rich mond. The driver told deputies she was west-bound on the highway when an approaching vehicle came into her lane of traffic, forcing her off the road. She lost control of her auto and hit a tree. Set Date For Wonder Lake Zoning Hearing A zoning hearing is scheduled to be held Thursday, Aug. 17, on a petition to change a piece of Wonder Lake property from "B-l" business district classification to "B-2" business district. The hearing will take place at 3 p.m. in the McHenry city hall. Petitioners are Frank, Josef and Terese Sakulenzki. The property on which they seek the change is on the east side of Wonder Lake road, mid-way between Spaatz and Marshall, avenues. MENTAL HEALTH MATTERS Through the courtesy of Family Health Service and Mental Health Clinic Sensitivity Training A quarter of a century or so ago there was originated a pro cedure known as "Sensitivity Training". . These training groups (wide ly known now as "T-Groups") used a procedure called the lab oratory method, designed as an educational process to promote personal and societal growth. The idea, jjprtiarily promul gated and developed by social and behavioral scientists, has grown and spread. In fact, it has proliferated widely--even wildly until today there are manifold offshoots and to some it has become a form of group therapy. Group therapy itself, of course, is not new, but probably nearly as old as mankind him self. Some of the huddles of primitive man around cave- mouth fires may have been an early form of group therapy-- to banish fears of sabre-toothed tigers or demons or some other mental or emotional problem. But the "Sensitivity Train ing" of today has become a subject of concern to many who deal with such problems. Both the American Medical Associa tion and American Psychiatric Association have been studying the matter. Troubled people are vulner able to exploiters. The recently rapid growth and misapplica tion, an AM A report says, of the variety of small tivities generally known as "Sensitivity Training" repre- • s£nt the latest of these ventures. T-groups, marathon groups, growth centers, human rela tions labs, and encounter groups (some, of the prolifera tion seen today) sometimes employ methods considered in appropriate for-the treatment of emotionally disturbed-' persons, who should be advised against participation. "Sensitivity Training", the report holds, is not a form of medical treatment and is not interchangeable with individual or group psychotherapy." In sum, while there have been benefits, there have also been casualties from "Sensitiv ity Training". It's a good idea to consult with your physician, medical society, mental health association, or other authorities about sensitivity groups or sponsors and participation in their activities. ny coats ... • Definition Brown: "How many do you give a door?' Painter: "Three." Brown: "So if you gave it four, the fourth would be an over-coat." Painter: "Nt^ a waste- coat." Gladstone's ONE DAY ONLY IN WOODSTOCK Thursday, August 17th. It promises to be the Biggest, Most Exciting, Fun Filled, Sidewalk Day in the History of Woodstock. If you've visited Sidewalk Day in Woodstock before you know the tremendous bargains they're noted for. Look for their SPECTACULAR Sale Ads in The Woodstock Sentinel, Tuesday, August 15th. ¥ FINAL CLEARANCE AIA J SUMMER MERCHANDISE Tftwr . Fr I . Sat . Sun. 17 IS 19 20 Buy For SCHOOL OPENING GLFIEISTCINE TTT Open A Charge Account.