USA > Massachusetts > Plymouth County > Norwell > Town of Norwell annual report 1960-1969 > Part 10
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The Highway Department has been very fortunate in finding quarters on Cross Street for the storage of these vehicles and for the storage of tools. This garage is 32' x 36' and has been very adequate.
I wish to express my sincere appreciation for the fine cooper- ation extended to me by the Town Officials, the citizens of Nor- well, and the various committees and departments that I have had the pleasure of working with.
Respectfully submitted,
E. ARNOLD JOSEPH,
Highway Surveyor.
CHAPTER 81 FINAL REPORT FOR THE YEAR 1960 Town of Norwell, 1960, Chapter 81 Preliminary Estimate, Allot. $20,400, State $14,025, Town $6,375
Road
Miles Surface Scrape
No.
Road
Classification Dirt
Bit.
or Drag G & S Ledge
Drain- age
Brush
Patch Bit.
Surface Treatment Asphalt
Sign
Guard Rail Total
1 Summer
SB, M, 90
$1.52
$17.70
$ 11.60
$9.00
$52.90
$91.20
2
Grove
SB, M, 90
3.41
92.68
316.88
13.50
163.06
$538.71
$35.62
$15.00
1,175.45
3
High
SB, M
1.24
31.80
10.50
77.66
12.51
132.47
4
Prospect
SB, M
2.32
42.70
13.50
60.26
561.36
72.33
750.15
6
Bowker
1.20
47.20
9.00
171.48
812.27
11.00
1,050.95
8
Central
SB, M, 90
0.86
51.10
4.16
44.91
306.58
.. . .
35.75
442.50
10
Circuit
SB, M
1.85
177.75
22.50
208.20
662.26
1,070.71
13
Cross
1.74
122.75
358.26
85.25
42.43
. .
.. .
608.69
16
Forest
1.12
9.00
44.32
53.32
17
Green
1.13
0.52 $140.00
20.20
10.50
33.93
204.63
18
Jacob's Lane
0.66
11.50
2.25
35.05
345.03
500.62
20
Main
SB, M, 90
4.91
184.00
2,002.39
135.75
538.32
328.83
3,189.29
21
Mount Blue
SB, M
2.62
215.72
11.60
71.47
550.23
10.97
859.99
22
Norwell Ave.
SB, M
0.80
54.85
302.79
6.75
105.63
434.67
904.69
24
Parker
M
0.80
98.00
16.95
4.50
150.65
430.05
700.15
26
Pleasant
SB
2.07
10.00
22.13
77.06
161.48
270.67
27
Pine
1.54
81.00
101.00
5.00
187.00
28
Pond
90
0.58
28.60
28.60
29
River
SB, M, 90
3.32
168.52
870.09
22.50
421.83
1,161.75
10.76
2,655.45
30
School
SB
0.60
11.40
4.50
14.37
30.27
31
South
SB, M
0.79
11.50
10.25
6.00
27.75
32
Stetson
SB
1.41
7.50
11.60
9.00
13.75
. .
. .
*
36
Winter
1.57
202.95
4.37
11.25
27.87
1,797.06
13.74
2,057.24
38
Mt. Hope
M
0.59
12.50
27.63
17.51
243.87
301.51
60
Old Oaken
SB, M, 90
1.55
56.63
13.50
32.75
496.43
599.31
Secondary Sts.
0.03
7.70
26.00
471.29
57.90
104.15
9.00
608.09
921.41
23.51
2,221.35
.. . .
....
....
Classification Symbols :- SB-School Bus Route
M-Rural Mail Route
Numbered Route (State Route No.) 90-Chapter 90 Route
G & S-Gutters and Shoulders (includes cutting back edges, picking up sand and repairs to shoulders)
138
HIGHWAY SURVEYOR
. .
41.85
Tiffany
0.94
63.50
127.39
190.89
33
Lincoln
SB, M
1.92
50.92
3.50
6.75
94.42
4.50
53.30
19
.
.. .
....
. .
. . . .
$20,400.00
. . ..
Bucket
139
WATER COMMISSIONERS
Report of the Board of Water Commissioners
The following is a report of the Water Board for the year ending December 31, 1960.
The general water system has worked well during the past year. Except for a major leak on River Street and several minor service leaks the system has worked without major difficulty.
During the year 80,241,000 gallons of water was pumped from the Norwell Water Source.
The number of takers as of December 1960 is 806.
Services installed in 1960 was 36.
At the 1958 March Meeting the Water Board was requested to prepare and submit a Water Main Extension Report to the voters of the Town. This report, which was submitted to the 1958 annual meeting, showed a projected yearly schedule for the installation of water mains on the public streets. In accord with this plan the Board has submitted an Article for the 1961 Warrant for the lay- ing of a water main on Central Street. This project is the first part of a loop connection designed to connect the mains at Nor- well Center with the ones on Washington Street near Grove Street. This loop connection is needed to effect a two way feeder system and to deliver a greater volume of water for fire depart- ment use to the rapidly growing western area of the Town.
During the year a new water source north of Grove Street was tested for quantity and quality and subsequently approved as a site for a public water source by the State Department of Pub- lic Health providing the required land and access thereto is ac- quired by the Town. At the time this report is being written steps are being made to acquire the necessary land area.
Although the Town has a new potential water source north of Grove Street, we believe, because of the anticipated growth of the Town, that testing for new water sources should continue. If the location of such sources are known there is little danger of a
140
WATER COMMISSIONS
water shortage such as has been experienced by some locations in this area. We are therefore submitting an article in this year's warrant for money to continue this work.
The Board meets on Thursday evenings at 8:00 p.m. at their office on Pleasant Street. The public is invited to attend these meetings and to offer any comments or opinions in relation to this department.
The Board wishes to express its appreciation to other Town Boards and personnel for the co-operation they have given us during the year.
Respectfully submitted,
EDWARD F. WALSH, Chairman AUGUSTIN J. THIBODEAU JACOB LEE TURNER
Board of Water Commissioners
141
INDUSTRIAL AND DEVELOPMENT COMMISSION
Report of Industrial and Development Commission
Board of Selectmen: Norwell, Massachusetts
Gentlemen:
Submitted herewith is the report of The Norwell Industrial and Development Commission for the year ending December 31, 1960.
We assembled data relating to business and commercial zones in the town of Norwell and the adjoining areas in Hingham, Rockland and Hanover. Mr. Loring Jacobs was retained to pre- pare maps setting forth pertinent features in these areas.
Meetings have been held with the representatives of the In- dustrial and Development Boards of the aforementioned towns to consider means of cooperating for the mutual benefit of the towns and to discuss future development along the Southeast Expressway.
Members of the Commission have met with representatives of firms or groups contemplating this town as a site for their businesses.
We are studying, very carefully, the possible rezoning of areas in the town which should be or should not be reserved for business and industry.
Many of the inquiries which we have received have per- tained to the Pond Street - Southeast Expressway area. We an- ticipate an increase in the interest to be shown in this area as well as others in the Town after the Expressway is completed. The coming of Motel 128 will be a definite contribution to our tax system and should be an important factor in encouraging other business and industry to establish plants in Norwell.
Respectfully submitted,
HENRY ABRAHAMS, Chairman JOHN E. ANDREWS, Clerk CHARLES CROMBIE JOHN A. deCOURCY DENNIS F. MEDEROS
142
GENERAL SCHOOL BUILDING COMMITTEE
Report of General School Building Committee
Organization of the General School Building Committee and its first Meeting - November 30, 1959:
S. W. Haynes and Associates, Inc. appointed as the Architects for the new High School - January 4, 1960.
Architects Korslund, LeNormand and Quann appointed for con- sideration of expanding present high school and elementary school requirements - January 4, 1960.
The Town voted for the new High School Building - February 23, 1960.
Contract for the School Building Assistance Commission ap- proved construction, was signed six months after the Commit- tee's appointment - May 26, 1960.
Total of Contractor's requisitions establishes the new building to be one-third completed on December 1, 1960.
CONSTRUCTION STATUS DECEMBER 1, 1960
All footings, foundations and floors
Partial wall structures
Partial heating, plumbing and electrical work
Boilers and steel structure in the process of installation
Ledge removal, waterproofing and deep footings required for ground conditions on town-owned site completed.
Site contract bids, as separate from the General Contract, opened December 8th.
FINANCIAL:
Borrowing for the new school limited to $800,000, due to acceler- ated State reimbursement, available only by using stabilization funds. A short-term loan was used to establish the November maturity date, thus eliminating future tax anticipation borrowing
COMMITTEE CONSIDERATIONS:
Preparations of requirements and bids for the new high school equipment.
143
GENERAL SCHOOL BUILDING COMMITTEE
Conversion of present High School into a junior high school. El- ementary school future requirements based on two comparative absolutes; namely, present enrollments and pre-school maturities and the unknown, incoming population increase as influenced by the monthly Building Permits issued.
CONCLUSIONS:
New High School anticipated ready for occupancy September 10, 1961.
Allowing two years for development and limiting construction needs to five years after completion, the Elementary School sit- uation does not appear to be acute under present building re- strictions.
CHESTER A. RIMMER, Chairman HAROLD E. CRANTON EMANUEL A. JOSEPH CLINTON V. MacCOY DUNCAN M. BANKS ARTHUR A. RAYMOND EDMUND V. ANDERSON JOHN O'L. EDMONDS BRUNO ILMONEN DAVID L. TURNER
144
REPORT OF TREASURER
Report of Treasurer
Cash on hand January 1, 1960
$392,755.31
Receipts for year
2,435,875.22
$2,828,630.53
Payments for year
$1,687,884.84
Balance December 31, 1960
1,140,745.69
$2,828,630.53
EIGHTY-THIRD ANNUAL REPORT OF COFFIN CEMETERY AND CHARITY FUND
Amount of Fund $2,000.00
Interest available January 1, 1960
$1,010.91
Interest added during 1960
107.77
Withdrawn during 1960
330.00
Available January 1, 1961
$788.68
SEVENTY-FIFTH ANNUAL REPORT OF ABIGAIL T. OTIS POOR FUND
Amount of Fund $2,000.
Interest available January 1, 1960
$604.99
Interest added during 1960
95.26
Withdrawn during 1960
0
Available January 1, 1961
$700.25
SEVENTY-FIFTH ANNUAL REPORT OF ABIGAIL T. OTIS CEMETERY FUND
Amount of Fund $1,000.
Interest available January 1, 1960
$207.73
Interest added during 1960
44.15
Withdrawn during 1960
$251.88
15.00
Available January 1, 1961
$236.88
$1,118.68
$700.25
145
REPORT OF TREASURER
SEVENTY-FIFTH ANNUAL REPORT OF ABIGAIL T. OTIS TOMB FUND
Amount of Fund $500.00
Interest available January 1, 1960
$103.30
Interest added during 1960
22.04
Withdrawn during 1960
5.00
Interest available January 1, 1961
$120.34
THIRTY-SECOND ANNUAL REPORT OF THE ANNABEL WAKEFIELD POOR FUND
Amount of Fund $1,000.
Interest available January 1, 1960
$1,032.48
Interest added during 1960
71.99
$1,104.47
Withdrawn during 1960
125.00
Interest available January 1, 1961
$979.47
THIRTY-SECOND ANNUAL REPORT OF ANNABEL WAKEFIELD LIBRARY FUND
Amount of Fund $100.
Interest available January 1, 1960
$22.66
Interest added during 1960
4.47
$27.13
Withdrawn during 1960
0
Interest available January 1, 1961
$27.13
WASHINGTON STREET CEMETERY FUND
Balance January 1, 1960
$4.826.34
Received for sale of lots
225.00
Unexpended amount for lawn mower
20,10
Interest added during 1960
176.22
Withdrawn during 1960
$5,247.66
0
Balance January 1, 1961
$5,247.66
$125.34
146
REPORT OF TREASURER
FRED B. CLAPP CEMETERY FUND
Amount of Fund $1,000.
Interest available January 1, 1960
Interest added during 1960
Paid to Pinehurst Cemetery Corp.
Interest available January 1, 1961
0
SARAH A. SAWYER CEMETERY FUND
Amount of Fund $200. in custody of Commonwealth of Massa- chusetts
Interest available January 1, 1960
$18.17
Interest added during 1960
6.42
Withdrawn during 1960
5.00
Interest available January 1, 1961
$19.59
STABILIZATION FUND
AMOUNT OF FUND
$30,000.00
INVESTED IN U. S. TREASURY
BONDS COST $19,994.76
DEPOSITED IN SOUTH SCITUATE SAV. BK. 10,005.24
$30,000.00
Interest added during 1960
530.66
TOTAL OF FUND PRINCIPAL AND INTEREST
JANUARY 1, 1961
$30,530.66
CHARLES H. PIKE CEMETERY FUND
Amount of Fund $200.
Interest available January 1, 1960
$4.72
Interest added during 1960
7.00
$11.72
Paid during 1960
3.50
Interest available January 1, 1961
$8.22
0 $36.25 36.25
$24.59
147
REPORT OF TREASURER
CEMETERY PERPETUAL CARE FUNDS
Name of Fund
Amount
With- Interest drawals
Balance
Eliza Josselyn
$200.00
$7.87
$21.00
$5.36
Samuel C. Cudworth
200.00
8.79
22.00
31.31
Prudence C. Delano
300.00
12.67
26.00
39.38
Nancy Hersey
100.00
3.90
4.00
8.46
Mary O. Robbins
200.00
8.04
7.00
24.43
Charles H. Merritt
100.00
3.81
3.00
6.74
James W. Sampson
250.00
9.79
9.00
22.86
Susan C. Damon
100.00
4.14
3.00
16.08
Davis Damon
100.00
4.35
3.00
22.09
Anson Robbins
100.00
4.17
3.00
16.77
George H. Bates
100.00
3.95
3.00
10.33
Adeline Payne & Benjam. Jacobs 200.00
150.00
5.68
5.00
8.08
George Otis Torrey
185.48
7.50
7.00
23.77
Emma J. Turner Damon
150.00
2.34
0
2.34
Leaffie B. Curtis Miller
150.00
6.11
3.00
20.45
Stockbridge Cemetery
540.92
25.85
0
192.21
Betsey Tolman
100.00
4.14
0
17.97
George P. Clapp
100.00
4.78
0
36.18
Thomas Sampson
75.00
3.04
0
11.90
John H. Knapp
100.00
4.20
0
19.22
Albert S. Greene
200.00
12.93
0
166.79
Charles Tolman
300.00
14.09
0
99.94
Chester S. Barker
100.00
4.24
0
20.80
Samuel D. Stetson
75.00
2.88
0
7.31
Sarah T. David
75.00
2.88
0
7.35
Melvin Little
200.00
8.67
0
46.24
E. Chamberlain & M. Tyler
100.00
4.18
0
18.82
Gad Leavitt
100.00
5.03
0
43.01
Samuel Eels
100.00
4.24
0
20.62
Abbie S. Bates
200.00
17.95
10.00
301.47
Olive A. Brigham
100.00
3.93
3.50
8.43
Benjamin P. Nichols
75.00
2.77
3.50
0.69
Timothy Chapman
100.00
3.64
3.50
0.32
Lewis W. Kilburn
100.00
3.64
3.50
0.32
W. Wallace Farrar
200.00
7.53
4.00
9.76
Robert K. Stoddard
150.00
5.91
7.00
12.85
Henry L. Nichols
100.00
3.74
4.00
2.13
Charles E. Brewster
100.00
3.66
4.00
0.34
Maurice E. Pratt
100.00
3.70
4.00
1.36
Vadilla A. Damon
200.00
7.70
4.00
14.84
Floretta Whiting
100.00
3.85
5.00
4.73
Martha E. French
100.00
3.64
3.50
0.16
Wilbur Nichols
100.00
3.74
3.50
2.76
8.23
7.00
29.33
N. P. Brownell
148
REPORT OF TREASURER
With-
Name of Fund
Amount 50.00
1.84
1.75
1.08
Rufus H. Binney
200.00
7.51
4.00
9.00
Arthur Stoddard
100.00
3.85
3.50
6.23
Herbert T. Howard
100.00
3.85
3.50
6.23
Nellie & Willard Thatcher
50.00
1.82
1.75
0.07
Alpheus Thomas
100.00
3.66
3.50
0.48
George Wilder & Asa Vining
100.00
3.70
3.50
1.81
Rufus H. Binney-Flower Fund
200.00
8.21
5.00
30.28
Robert J. Coulter
100.00
3.85
3.50
6.23
John M. Hall Lot 41F
100.00
3.99
3.50
10.07
Peter Larsen
100.00
3.99
3.50
10.07
Alice K. Henderson
100.00
3.81
4.00
4.60
Walter A. Wood
90.00
3.54
3.50
7.17
John M. Hall Lot 34F
100.00
3.99
3.50
9.69
Chester A. Robinson
100.00
3.99
4.00
9.19
William Purtle
100.00
3.64
3.50
0.16
John R. Collamore
200.00
8.01
4.75
22.56
John J. McGrail
100.00
3.64
3.50
0.16
Louis W. Wheeler
100.00
3.99
3.50
9.69
Charles E. Chadwick
200.00
7.64
4.00
12.86
Conrad Willers
200.00
7.55
4.00
10.47
Walter R. Hall
100.00
3.87
3.50
6.48
Albert I. Farrar
200.00
8.13
4.00
26.94
Charles Holden
100.00
3.81
3.50
4.89
Lillie C. Wilder
200.00
10.47
4.00
93.10
George V. Jackson
50.00
1.84
0
2.80
Lorenzo D. F. Marston
50.00
1.82
1.50
0.32
Hilda S. Currie
100.00
4.06
3.50
11.83
Niel D. Dwyer
100.00
3.81
3.50
4.89
Ray Clark
150.00
5.79
3.50
10.59
H. Elizabeth Turner
150.00
5.79
3.50
10.59
Charles A. & Elizabeth Bates
100.00
3.85
3.50
6.09
Florence A. Wiggin
100.00
3.85
3.50
5.96
Joseph E. Reagan
200.00
7.76
3.50
17.22
George A. Poole
150.00
5.82
3.50
11.57
M. Josephine Farrar Flower Fd. 500.00
19.25
12.75
39.63
Bessie P. Keene
200.00
7.76
3.50
17.22
Eva Delaney
200.00
7.91
3.50
21.05
Minot F. Williamson
200.00
7.76
5.00
15.72
Muriel Smellie
50.00
1.84
2.00
0.80
John W. Ekstrom
100.00
3.77
1.75
5.56
Anna M. Carey
200.00
7.91
1.75
22.49
Robert Withers
100.00
3.89
3.50
6.95
Anna Curtis Flower Fund
100.00
3.75
3.00
5.41
Mabel T. Rowell
200.00
7.78
4.00
16.80
Truman C. Crowner
100.00
3.85
1.75
8.02
Interest drawals
Balance
Peter Tomansen
149
REPORT OF TREASURER
With-
Name of Fund
Amount 50.00 200.00
7.94
3.50
21.79
Frank E. Lind & Henry G. Burnside
200.00
7.76
3.50
17.19
William W. Leonard
200.00
7.56
3.50
11.29
W. H. Sharp
100.00
3.70
1.75
3.63
James T. Murray
30.00
1.09
1.00
0.09
Mrs. Henry Hines
50.00
1.82
1.00
0.82
Mr. & Mrs. J. A. Young
100.00
3.93
3.50
8.49
J. W. Hall & B. E. Hall
200.00
7.89
3.50
20.59
Anna Curtis
200.00
7.94
3.50
22.11
Thomas B. Gallagher
100.00
3.89
3.50
7.32
Mr. and Mrs. F. Winsor Damon
75.00
2.81
3.50
1.31
Patrick Kerins
75.00
2.81
1.75
3.06
Bertha MacFadden
100.00
3.89
3.50
6.72
Gustaf A. Anderson
100.00
3.72
1.75
4.14
Herman H. Kenney
100.00
3.70
3.50
1.81
Carl W. Buckler
100.00
3.70
2.50
2.63
Sigurd & Belle Sjurson
50.00
1.82
1.00
0.82
Harold & Effie Osborne
100.00
3.64
3.50
0.16
Mary Curtis
400.00
15.23
3.50
28.63
Henry N. Powers
200.00
7.60
4.00
11.80
Alexander Black
50.00
1.82
1.00
0.82
Edward P. Keefe
50.00
1.82
1.00
0.82
Edward P. Keefe
200.00
7.53
3.50
10.29
Joseph R. Mason
200.00
7.53
4.00
9.77
Wallace H. Damon
200.00
7.55
3.50
10.80
Ainslie
200.00
7.55
3.50
10.80
Frank S. & L. Carrie Staples
200.00
7.43
4.50
6.48
Mrs. Charles Little
150.00
5.51
3.50
3.36
William Shimmin
125.00
4.57
3.50
1.07
Alice M. McHardie
125.00
4.57
3.50
1.07
Mrs. Samuel Olson
100.00
3.64
1.75
1.89
Edith C. Hall
100.00
3.64
2.50
1.14
Geraldine B. Rosebach
100.00
3.64
2.00
1.64
Alfred G. Howes
200.00
7.31
3.50
3.81
Robert W. Webb
150.00
5.48
1.75
3.73
Charles A. Snell
100.00
1.38
1.00
0.38
Marshail W. & Hassie T. Grigsby 200.00
4.33
3.50
0.83
Grace E. Murphy
100.00
1.56
1.50
0.06
Joseph A. Studley
200.00
0
0
0
Archie F. Merritt
100.00
0
0
0
Interest drawals
Balance
Albin J. Johnson
1.84
1.75
0.98
Charles Cutler
$18,246.40 $711.24 $458.75 $2,141.46 Respectfully submitted, MARGARET CROWELL, Town Treasurer.
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REPORT OF THE BOARD OF ASSESSORS
Report of the Board of Assessors
At the time of writing this report early in December, our work with Mr. John Hewitt, the professional appraiser whom we hired by vote of the Town, has temporarily been suspended. The inspection of houses, other buildings and commercial properties has been completed. Much of the land valuation has been done, but the balance of the maps must be received before this part of the project can be completed. The map work has been a long bat- tle but before the end of the year it is hoped that the maps will be complete so far as it is possible. It must be remembered that for some years there will be land in Norwell, as in surrounding towns, on which the ownership and bounds will be questionable because of the absence of identifiable and correct descriptions in the deeds. Assessors maps such as we are preparing must never be considered as correct as engineering maps, as the work is done from aero-photos and deeds, and is not an engineering survey done on the ground.
The Assessors must now devote several months in assimilat- ing the records which have been accumulated, reviewing all val- ues, checking street listings, equalizing property and land values, and then establish the valuations which will be used for the 1961 tax rate and assessments. The Norwell Assessors do not choose to "pass the buck" to our appraisal advisor and thereby "get off the hook." It is our responsibility based on experience and study to be convinced as much as possible that the valuations are fair to the taxpayer of Norwell - that they are equalized to the best of our ability - that the valuation fixed by the appraiser is fair under present market conditions.
Just what is the job of the local Assessor? The Assessor is elected to office by the will of the citizens he serves to see that the cost of the services provided by the other departments of the Town shall be spread justly in accordance with the laws which the people themselves, through their chosen representatives, have adopted. The Assessor, in fact, although elected in the Town, is a servant of the Commonwealth, acting in accordance with the state law and under the supervision of the Department of Taxa- tion and Corporation.
And what does this law require? It says that the Assessors, for the purpose of taxes, shall assess property at "fair cash value." The Assessors do not make or create value. They recognize value and report it. and let it be understood that valuation is not an ex- act science. There are too many imponderables which effect val- ue. The best appraiser, after study of all factors involved, can only
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REPORT OF THE BOARD OF ASSESSORS
come up with an "estimate of value." That is why the judgment of an appraiser or an Assessor must be based on long experience and training.
What are these factors which effect value? Basically, three main influences must be studied. They are: (1) Sales (2) Cost (3) Income. The Assessor must be familiar with current sales-he must ascertain as nearly as he can whether the sale shows agree- ment between "a willing seller" and a "willing buyer" and he must determine in his own mind whether a sales price is a true value, not a price representing a "straw" deal or some kind of a fixed up deal to cover other items in the sale such as furniture.
The Assessor must also study the cost or reproduction cost less depreciation and for this job he must have records showing the size of the property, type of construction, facilities available, size of lot, etc.
The income factor applies to rentable properties like motels and stores in particular, but also can be applied to a home. If it were rented, what income would it produce and what is its ren- tal value as a home to the owner - if he were forced to rent a similar property?
Then there are other factors effecting value such as function- al obsolescence, (i.e. poor room arrangement), physical ob- solescence (i.e. poor condition of property), economical obso- lescence (deterioration of the neighborhood.) Then there are the social elements effecting the value (i.e. poor neighborhood, etc.), legal elements (i.e. zoning, deed restrictions, etc.)
These are a few samples of the considerations which your Assessors must bear in mind when they put a value on your pro- perty. It also goes to show how valuable experience and training over a period of years is an essential qualification for an Assessor. No longer can the job be done in a few hours a year - through the windshield of the car, and the Assessor must be thoroughly fa- miliar with what the current real estate situation is in the town.
Just bear in mind the changes that have taken place in Nor- well during the past few years and what may take place in the years to come.
Land values in Norwell present an even more complicated picture. The so-called "developments" or areas where lots of land are laid out and so recorded are comparatively easy to value as a uniformity of type and sales prevails. It is the large tracts that are the problem to the Assessors. We legally cannot adopt an ec- onomic theory. Legally, we must assess everyone on an equal cash value. We cannot discriminate between those who are ob-
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REPORT OF THE BOARD OF ASSESSORS
viously land speculators, and those we know may be holding val- uable land because they love it or want its protection around their homes. All of this land has the same potential cash value. It would not be fair to other taxpayers to let the speculators off with a light tax burden when he is the owner of a valuable piece of property. Nor is it fair to other taxpayers to let one who is senti- mentally attached to his land off with a light tax simply because he doesn't wish to sell. He should carry his share of the burden and he, himself, must decide whether continued ownership is worth the price. The Norwell Assessors, least of all, wish to force the sale of any tracts of land, but they cannot discriminate be- tween owners.
Land values have increased rapidly in Norwell within a very short time, as shown by the current sales prices. It is start- ling to many of us who have lived here many years; but many factors, the Southeast Expressway among them, have brought about this circumstance. It is here and we must face it. For- tunately, we are protected from a complete land development orgy by a reasonably sound zoning law.
We have tried, above, to bring out a few problems which face your Board of Assessors and we hope the taxpayers realize that this is a difficult and important Town job. After all, it is the source of the greater part of the town's income and it is a job which necessitates training, experience, and constant vigilance so that the tax load may be equitably distributed. We regret that such a large part of the tax load must be assessed to real estate, but until the voters see fit to remedy this situation through action by the representatives in the Legislature, the burden must fall where it does.
The Assessors of Norwell will be approaching 1961 with a completed tax equalization program which will be used for the 1961 tax assessments, but in which the price valuations cannot be estimated until much more study is completed. The Town has a set of Assessors' Maps for the first time in its history and the Assessors' records have been completely modernized into a much more efficient system.
The problem of clerical assistance is an increasing one in spite of efforts towards efficiency and consolidation. All deeds from the Registry must be processed, studied and grantor-grantee cards prepared for the files. Notes of these transactions must be made on the assessment cards. Futhermore, the State must be notified of all sales and how they compare with assessed values.
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