USA > Massachusetts > Essex County > Andover > Town annual report of Andover 1930-1934 > Part 30
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EXAMPLE-An example of what frequently was found is shown by the following :- "A" according to the record books in the Assessors' office, owned 36 acres of land in the town in 1890. In 1895 "A" sold 10 acres to "B"; in 1898 "A" sold 15 acres to "C"; and in 1910 "A" sold 12 acres to "D"; all from the above piece of land, and making a sum total of 37 acres, which as far as the assessors' books were concerned, completely wiped out "A" 's interest in the land. Therefore in the assessors' books of 1911 no assessment appeared against "A". In 1930 the Engineers found 11 acres of land apparently not assessed but held by an heir of
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"A". This parcel proved on examination to be a portion of the original parcel assessed in 1890, making the original area 47 acres ' instead of 36 acres.
PERMANENT RECORDS-It also appeared to the Board of Assessors that a most excellent reason for starting this work was to insure permanent and accurate office records which would constitute dependable information for many years to come avail- able for all town officers who needed accuracy in respect to proper- ties in the town. The new assessor in every community where there are not proper records very frequently finds that he can at best only improve a trifle on the assessors of the past and that if he desires to really accomplish he must actually spend years in acquainting himself with the property holdings of the town which should not have been required of him, but by proper records, maps, descriptive cards, etc. should have been readily available to him upon the moment of his election to office.
USE BY OTHERS-The assessing officials, however, are not the only ones to benefit from information of this kind made available through accurate surveys. Many other town departments need assistance, such as the Department of Public Works and other branches of town departments having to do with land. Also private citizens interested in matters of street lines and property ownership can make intensive use of these public records which are always available at the town offices.
CAMBRIDGE SYSTEM-The inception of this work was at a joint meeting of the Board of Assessors and the Finance Committee early in 1926. The City of Cambridge had just prior to that time completed a detailed study of the valuations of real estate in Cambridge and had put into effect a plan which has since been known as the "Cambridge System." This joint meeting had the privilege of hearing from Mr. James J. Casey, Chairman of the Board of Assessors of Cambridge, a description of the problem as they found it there and the solution found in Cambridge with a detail as to how the plan was working out.
TOWN MEETING APPROVAL-The facts presented at that meet- ing and the situation developed through discussion prompted the
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approval of the Finance Committee for the appropriation of $3,000 in order to commence the work, which approval was en- dorsed by an actual appropriation by the citizens of Andover at a town meeting held in March, 1926. The Board of Assessors in June, 1926 retained Morse, Dickinson & Goodwin, Engineers of Haverhill and Boston, to proceed with a survey of the more thickly settled portions of the Town of Andover and placed re- liance upon them to establish the base upon which the Andover system could be established.
"MAPS"
SOURCES OF INFORMATION IN MAP WORK-The very founda- tion for the Andover system or for any system which attempts to properly value real estate is the acquisition of accurate and com- plete maps. In the absence of these maps accurate information in respect to areas of land cannot be made available, and without accuracy in survey and an accurate tabulation of results found a system fails, and no taxing officials can properly value property.
SURVEYS-With this information available, the Engineers proceeded with the actual work of measuring the individual properties within the areas outlined by the Assessors. This work was usually done in the spring or the fall of the year as it was found that the presence of summer foliage hindered instrument work. Heavy traffic also interfered somewhat with the running of base lines through the streets during the summer period.
METHODS USED IN SURVEYS-The surveys of the Town of Andover were made by accurately measured base lines through the streets, usually about at the centers; the lines thus laid being connected with measured base lines from other intersecting streets, at which points of connection angular measurements were taken; the whole system finally forming a series of closed traverses. The origin of these traverses was taken from a Town Boundary stone, the position of which had previously been determined by Government Surveys. The error of closure of the traverses, which formed the base for all subsequent work, was in no case more than one foot in five thousand feet. Property corners
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indicated on the ground by the presence of stakes, pipes, stone- bounds, walls, or fence corners were then carefully tied into these base lines by measurements both with the steel tape and by instrument. Street corners and angles in the streets where marked by stone bounds were also carefully tied to these base lines in a similar manner. All property lines within the areas encompassed by traverse lines wherever marked by fences, walls, stakes, or bounds of some description were then carefully measured and recorded in note books, as were the measurements along the street lines. Each house within these areas was also carefully measured and tied into existing property lines or corners, or into street lines; or sometimes if too far distant from any of these points they were located by instrument and tape from the base lines or by stadia readings. As was stated above, all notes taken in the field were carefully recorded in note books.
METHODS USED IN PRODUCING MAPS-The note books contain- ing the information gathered during the progress of the survey were then taken into the office and the traverse lines were care- fully drawn up on large sheets, at a scale best suited to the loca- tion of the area under consideration. The more thickly settled sections were drawn to the scale of forty feet to an inch, while for the outlying sections the scale of one hundred feet to the inch was used. The houses were also drawn up in their proper position on the lots.
INVESTIGATION OF PLANS AND DEEDS-At this juncture the copies of plans collected from the various Town, County and State offices, as well as those showing individual holdings were investigated for additional information; and where it proved to be dependable was incorporated in the drawings. Names of the individual owners of property in the area under consideration were then obtained from the office of the assessors or from the owners themselves, and a copy of the deed of each parcel was obtained by reference to the records at the North Essex Registry at Lawrence. With the drawing at hand the Engineers could then compare their measurements on the ground with the deed descrip- tion of each piece, and if data were missing on lot lines this could often be supplied through these descriptions. When the descrip-
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tion and field data both proved inadequate it was often necessary to make a visit to the owner of the property and sometimes to adjoining owners to settle the location of a line. These methods finally resulted in a complete picture of each parcel within a specified area.
PRODUCING FINISHED MAPS OR PLATS -After the drawings had been made as outlined it was then possible to compute the area of each parcel accurately. The maps formed the base for the plats, which term is hereafter used. Tracings were then made of the area under consideration and of a size which was considered to be best, for all around use, by the assessors. The size chosen was a sheet measuring twenty-two inches in width and thirty-two inches in length. The name of the owner of each parcel was then printed in pencil on these plats or sheets, and the area of each parcel was printed in red ink usually at the lower right hand corner of each piece. To aid the assessors and others interested in a description of the property, the book and page as recorded at the Registry of Deeds was also placed on each parcel. Each plat was also num- bered in the lower right hand corner and the number of the plats adjoining it were indicated in circles at the edges of the sheets.
KEEPING PLATS UP TO DATE-As changes occur in the owner- ship of a parcel the name of the owner is erased and that of the new owner printed on the plat. Where changes of property lines occur through the sale, exchange, or subdivision of property, the old lines are erased and the new property lines are drawn on, and the areas are refigured to conform with the new lot lines.
OTHER USES OF ASSESSORS' PLATS-The maps which have been developed have been found indispensable by the assessors and have also been of great benefit to other town departments. The Department of Public Works uses the maps in studies for high- way improvements, sewer and water extensions and assessments or improvements. The Selectmen have made constant use of them in studies of highway relocations and street renumbering. The Board of Survey uses them in approval of new streets and sub- divisions. The State and County officials have made extensive use of the maps in respect to highway improvements and changes
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in state and county regulations in the Town of Andover. Insur- ance companies and real estate operators and others have found the maps of real benefit to them. Many private citizens have been furnished with information regarding their properties from in- formation available on these maps and have obtained an idea of their property not hitherto possessed by them. The maps have been so generously used and now seem so indispensable that it is a constant wonder as to how it was possible for the town to even approach fairness without them. The conclusion of those who have used the maps is that all activities in the past have been in the dark and that many injustices must have been caused because of lack of adequate equipment and proper maps.
NUMBER OF MAPS AND AREA COVERED TO DATE-There are now seventy-two of the maps in use by the assessors, and these were produced from year to year by appropriations at Town Meeting. The area covered by these maps totals 3600 acres and comprises all the thickly settled portion of the town. It is pro- posed to survey the remaining outlying sections of the town by airplane. While this method does not result in the accuracy which has been adopted in the portions already mapped, it has proved itself sufficient to the value of the properties in country areas and is much less expensive.
"LAND"
APPRAISAL OF LAND AND BUILDINGS FOR TAX PURPOSES-In equalizing land values the maps proved indispensable. The first step taken by the assessors was the adoption of a standard lot depth for both residential and business areas in the thickly settled portions of the town. This was done by having the Engin- eers study the average lot depth of all properties in a certain area and comparing them with the average lot depths of other areas. From this comparison it was found that the average depth of house lots in the more thickly settled areas of the town was 156 feet. From this study it was also found that there were very few residence lots in Andover with a frontage of less than 50 feet, the majority having a frontage of at least 60 feet and many measuring
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100 feet or more. A standard lot in Andover for residential pur- poses was considered to be 60 feet by 120 feet.
ANDOVER METHOD OF LAND VALUATION-In the selection of a system of land valuation the assessors with their engineers studied in detail a number of systems now in use by other municipalities. The systems considered were those developed by the City of Cambridge and those by Judge Murray Hoffman of New York and W. A. Somers of St. Paul. While the value of these systems in use in cities, was readily recognized, it was felt that in applying them to land in the town and explaining them to the taxpayer they were of no advantage over the method of land valuation finally adopted. This method was simply the adoption of a standard lot depth for residential and business properties based on the theory that the front portion of a lot is more valuable than the rear portion. The assessors also recognized the value of corner lots and increased them.
DEVELOPMENT OF UNIT VALUES FOR LAND-Using a map pro- duced on a smaller scale than the assessors' plats, which showed all the streets and blocks in the more thickly settled portions of the town, the assessors established unit prices per square foot for the lots on each street. These were reached by investigating recent sales of land in the various locations, and bid and asked prices, or any other available data which could fairly be used to determine a working base. As these prices were developed they were placed on the equalization map above referred to, in their proper loca- tion, thus assisting the assessors and their engineers in studying the relation of the values of one street with those of another. In some cases where the character of a street changed on account of influences of locality or other conditions affecting values there often appeared throughout the length of that street a series of declining unit values which when compared showed graphically on the maps in their proper relation. By this method also, unit values in one section of the town could easily be compared with those in any other section and adjustments made to assure fair treatment.
ANDOVER RESIDENTIAL LOT RULE-In the residential areas
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the standard lot depth was set by the assessors at 120 feet. This depth line is always considered as being parallel to the street line and the area of this section is computed in square feet. This area when multiplied by the base rate for the street gives the value of the front land. The value of the rear land is then figured by com- puting its area and multiplying it by one-fourth the front land rate. Thus a rectangular lot having a frontage of 60 feet and a depth of 150 feet on a street having a base rate of 16c per sq. ft. would figure as follows :
60' x 120'-7200 sq. ft. x 0.16-$1152.00 value front land 30' x 60'-1800 sq. ft. x 0.04- 72.00 value rear land
$1224.00 value of lot -
AREAS-HOW COMPUTED-In computing the front and rear areas, the assessors' plats were indispensable and from these plats the engineers could readily figure these areas regardless of the shape of the lots.
CORNER ENHANCEMENT-The value of residential corner lots was considered to be more than those within the block and in figuring these an enhancement of 10% of the front lot rate was added. This enhancement was only applied however, to the front portion of the lot and from the street bearing the highest value, but was not applied over a frontage of more than 60 feet nor a depth of more than 120 feet.
EXAMPLE-Below is an example of the method of figuring a residential lot with the corner enhancement applied :
STREET 16c unit val.
150 ft.
75 ft.
20c unit val. STREET
75' × 120'-9000 sq. ft. 9000 sq. ft. x .20-$1800.00 value front land
75' × 30'-2250 sq. ft. 2250 sq. ft. x .05-$ 112.50 value rear land
60' × 120'-7200 sq. ft. 7200 sq. ft. x . 02-$ 144.00 value corner enhancement
$2056. 50 value of lot
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TREATMENT OF VERY DEEP LOTS-It was found that lots hav- ing extraordinary depth required special treatment. Under ordin- ary conditions lots having a depth of 400 feet or less were figured as indicated in the foregoing paragraphs and all land back of a line drawn parallel to the street and 120' from it was figured at the rear land rate which is 25% of the front land rate. Lots of a depth greater than 400 feet and located in the more thickly settled areas, were given special consideration and usually the rear land was figured on a basis of acreage.
PHYSICAL DEPRECIATION OF LAND-Some land required special consideration on account of its condition. The presence of ledge, ditches, brooks, low and swamp land necessitated a special reduc- tion from the value of lots after they had been figured on the ordinary basis. This was done in one of two ways-either by applying a flat percentage reduction estimated to give an amount sufficient to improve the lot to a point where it would be normal in comparison with a lot which required no physical depreciation; or, by subtracting from the value of the lot figured normally, a sum which would be required to improve the lot to full value. Lots higher or lower than the average lot on the street were also given special treatment, but streets having a majority of such lots were given lower base rates in consideration of these factors.
ANDOVER BUSINESS LOT RULE-In the commercial or business areas the standard lot depth was set at one hundred feet and the procedure in figuring the values in these areas was the same as in the residential sections with the exception of the matter of corner enhancement. The engineers through a study of the matter of comparative values proved that corner influence did not enter further than the width of two stores from the corner. Using the average store front as fifteen feet, the maximum corner influence therefore was set at 30 feet on the front, and extending to the rear a distance of not more than 100 feet. In cases where the corner property had a frontage of less than 30 feet, the corner influence did not extend beyond the property line.
It is interesting to note that in comparing the old values it was found that they varied in their valuations when reduced to a unit price per square foot. Thus adjoining properties within the same
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block in one area under consideration varied from 42c per sq. foot to $1.75 per sq. foot, thereby showing inequality in valuations for property in the same relative condition and location. This was corrected by the application of a unit base rate which produced a fair comparative valuation on all land within the area.
RESIDENTIAL LOTS IN BUSINESS DISTRICT-The rear land was valued in the same manner as in the residential sections; namely, at one-fourth the front land rate. Physical depreciation was also applied where necessary. One problem that arose was the presence of residential property in a business area. This condition led to much discussion as to whether it should bear a residential or business rate. While it was conceded that the property was not being put to the best possible use, it was recognized that the property in its present state was non-income bearing and there- fore these properties were given a special base rate; namely, more than residential rates but less than the surrounding business rate. As the uses of these properties change from residential to business they will be raised to the level of the business rates for the area adjacent to them.
"ADOPTION OF CARD SYSTEM"
RECORD CARDS-Before proceeding with the work of apprais- ing the buildings, it was necessary to adopt a simple and logical form of card which would cover the description of all types of buildings, and also show clearly all details of their construction. Some cards have been developed which were extremely inconven- ient to handle and file on account of size. It was found that a card 5" in width and 8" in length was most convenient for use in that it could easily be slipped into the pocket and required a relatively small amount of space for filing. By careful study the engineers designed a card which provided ample space for all details con- cerning both the land the buildings on the face of the card. The reverse of the card was simply ruled and provided ample space for any additional information pertinent to the property in question and for a sketch plan of the building or buildings under considera- tion. A portion of this space was used also for the computations of
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areas of different portions of the building. A sample of the card used by the Assessors is shown below.
CARD RECORDS IN OPERATION-It will be noted by referring to the card that they may be filed by streets either by numbers con- secutively or by names of owners alphabetically. Thus-when in use by the engineers in the gathering of measurements, construc- tion information, and in computations they were in rotation by street numbers; but, for the assessors they were re-sorted into alphabetical sequence of owners' names by streets. Another im- portant feature was the introduction of spaces for information by which any property might be identified on the assessors' map. Coincident with the listing of the property on the card, an asses- sor's number was placed on each lot of each plat, and the same number was entered on the card. This insured against errors in overlooking any lot showing on any plat, which might result in a lost assessment on the valuation books in the assessors' office. A space was also provided for the notation of the lot number of a subdivision and referred to the original lot layout, thereby mater- ially assisting the assessors' clerk in identifying any parcel re- ferred to in the deeds and especially in a transfer of ownership. It will be noted that the entire left portion of the card provides space for building information while the right-hand side shows space for the computation of building values, a section which enumerates the buildings and their values individually and a space in which the land values are itemized-covering all phases which might have to be considered in any particular lot. Under the space headed "Remarks," outstanding mortgages on the property were noted, and if the property was rented, the rental income was also set down. This information often proved of considerable value in reviews of valuations as assessed and in conferences with property owners.
"BUILDINGS"
CLASSIFICATION OF BUILDINGS-In the appraisal of a large number of buildings for purposes of taxation it is necessary to develop a system of classification covering all the different types under consideration in order to insure equitable values that will
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TOWN OF ANDOVER-ASSESSORS DEPARTMENT
Address No. 25 Blank St. Owner John Doe
Subd. Lot. No. 2
Plat No. 42
Lot No. 38
BUILDING DESCRIPTION
COMPUTATIONS
Age 10
Story 112
Class B
Base 6.05
Sd. Addn
775
Cond. Good
Rooms 8
Area 864 sq. ft.
Remod.
Additions sd.
264 sq. ft.
Heat'g .60
Fire pl.
250
Floors
. 10
Fr. Pch.
200
Int. fin. .10
R'r
135
USE
EXT. WALLS
BASEMENT
FLOORS
Single Dw.
Clapboards
None
Common
Double Dw.
Shingle
Part None in add.
Hard Wood
Duplex Dw. Bungalow
Com. Brick
Full
Tile
Face Brick
Cem. F1.
Mill
Apart. Hs.
Stucco
Earth F1.
Conc. SI.
Stone
Fin. Rms.
Re. Con.
ROOF
HEATING
PLUMBING
Gable
Stoves
None
House
25%
5975
Hip
Pipeless
Modern
Garage
475
25%
350
Flat
Hot Air
Old Style
Mansard
Hot Water
Toilets
Total Bldg. Val. 6325
TYPE
Gambrel
Vapor
Laundry
Dormers
Steam
Bathrooms
LAND VALUATION
Area
Rate
Value
Front
8000 sq. ft.
16
1280
Rear
2000 sq. ft.
.04
80
Cor. Total Area
Value
1360
10,000
Phys. Dep. Ledge
75
sq. ft.
5%
Asbestos Fin.
Fireplace
Composition
Vaults
Sprinklers
Dec.
Posts
Piers
SIZE
TYPE
ROOF Asbes.
FLOOR Cem.
Remarks: 1st. Mtg.
Sav. Bank $4000
18" × 20"
INTERIOR
LIGHTING
Shingle
Plastered
Slate
Tile Tar and Grav.
Beaver-Bd. Plaster-Bd. Matched-beaded Hardwood fin. Attic
Lamps Gas Electric
FOUNDATIONS Brick Stone Concrete
Metal
MISC.
Net Land Val.
1285
Old Val.
New Val.
Inc.
BLDG. JGarage
122
Factory Warehouse Gas Sta.
Building
BUILDING VALUATION New Cost 7950
1910
864
6048
S'D
350
7.00 X =
+ 1910
7958
Store Bldg. Office Bldg. Church
Dep. Sound Value
Wood Frame Steel Frame Brick Tile
ROOFING
Concrete Mill.
Roof'g . 15
Toilet
200
Frame
stand comparative tests. It was found that most of the residential buildings in Andover could be placed in one of three classes. These classes were labelled "A," "B," and "C," and the class indicating the quality of construction.
CLASS "A" CONSTRUCTION-The houses of "A" class con- struction are those having high grade material and workmanship and costing from $12,000 to $25,000 for the average sized house. This class included houses with concrete foundation walls, water proofed, best grade exterior and interior lumber, clear oak floors, lathed and plastered throughout, insulated with two ply felt, and equipped with best hardware, plumbing fixtures, and electri- cal fixtures, with tiled bath rooms and toilet rooms, and having steam or hot water heat and a fireplace. This includes also dwell- ings constructed of brick and stucco of the better class.
SPECIAL CLASS "A" CONSTRUCTION-There are a number of extremely fine residences in Andover which required special treatment on account of their extremely fine construction and equipment. These were placed in class "A" special and were figured separately, usually by taking off actual quantities. The interiors of these houses often contained special hardware, toilet and electrical fixtures and expensive interior finish.
CLASS "B" CONSTRUCTION-Class "B" construction includes those houses constructed at a cost of from $5,000 to $10,000 for houses of average size, and most of the houses in Andover fall into this class. These houses are of good ordinary construction and contain concrete foundation walls, good grade lumber throughout, oak or hardwood floors, yellow pine or fir doors, lathed and plastered throughout, hot air heat and ordinary plumbing and lighting fixtures. This class also included brick veneer or stucco houses of ordinary construction.
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