B 54209s-
TNTVERSITY or MICHIGA
GENERAL
LIBRARY ~
- -, -------, 4-7-
+ - - * *
--
* - ºf . ,
2r is , --> Fiºr-->
A R T E S S C T E | | | | | A V E R | T A S

__--.
.*
T“-e-
REALTY TAX DELINQUENCY
VOLUME TWO
URBAN TAX DELINQUENCY
PART I
TAX DELINQUENCY IN ALL CITIES REPORTED
Amount of Levies 1928–29 to 1933–34
Amount of Levies Uncollected and Delinquent 1928–29 to l832–33
Percent of Levies Uncollected and Delinquent 1928–29 to 1932–33
Percent of Total Accumulated Delinquency, December 31. 1933
PART II
DISTRIBUTION OF TAX DELINQUENCY BY TYPES OF PROPERTY
IN 62 SELECTED CITIES
Summary of Relative Delinquency of Types of Realty
Responsibility of Relatively High and Low Valued Property
Percentage of Delinquency by Types of Realty
Relative Delinquency by Types
Tax Schedules in the Selected Cities
Separate Reports for the 62 Cities.
1934
DEPARTMENT OF COMMERCE
BUREAU OF THE CENSUS
WASHINGTON






U. S. DEPARTMENT OF COMMERCE
2
4
Daniel C. Roper, Secretary
IBUREAU OF THE CENSUS HT
William Lane Austin, Director 3.3 : 3
J E& 3 :
, Aeº,
/734
v. 2.
URBAN TAX DELINQUENCY
Part, I
TAX DELINQUENCY IN ALI, CITIES REPORTED
Armount of Levies l928–29 to l933–34
Amount of Levies Uncollected and Delinquent 1928–29 to 1932–33
Percent of Levies Uncollected and Delinquent lS28–29 to 1932–33
Percent of Total Accumulated Delinquency, December 31, 1933
|Part; II
DISTRIBUTION OF TAX DELINQUENCY BY TYPES OF PROPERTY
IN 62 SELECTED CITIES
Summary
Relative Delinquency of Types of Realty
Responsibility of Relatively High and Low Walued Property
Analysis of Individual Types of Realty
Percent ages, All Types and All Cities
Separate Reports for the 62 Cities
Prepared under Supervision of DR. IENT D. UPSON, followed by LEO DAY
TiOODWORTH, Chief Statisticians, Divisions of Real Estate Taxation



º l s º
solº - –3–
‘. . ) : $.
$ 4.* tº A.4 º }
sº.
Urban Tax Delinquency
Real estate that becºme delinquent for nonpayment of current ad
- tax. .
Val Orem city/levies (exclusive of special assessments) is considered here-
in as part of the studies on real estate levies and collections which Were
Organized. Within the Bureau of the Census, William Lane Austin, Director,
as a federal project (F-40) of the Civil Works Administration. These
Studies Were conducted under the immediate Supervision of Dr. Lent D.
Upson, as chief statistician, later special agent, and Leo Day Woodworth,
Chief statistician, of the Division of Real Estate Taxation. The
tabulation of data from schedules for Part II herein was under the
directi Oil of J. A. Hall, senior administrative assistant.
The total amount of ad valorem levies in certain cities is reported
in Part I, both as to the amounts of recent levies and as to the total
delinquencies on or about January l, l934, and in Part II as to distribu-
tion of current delinquency according to ten general types (i.e.,
groupings of real estate by kind of improvement) in 62 selected cities.
The preparation of this Imaterial has involved many of the difficul—
ties of any pioneering investigation, together with the important fact
that much of the clerical as well as field work was performed by persons
who were selected because then unemployed.
It is hoped, however, that the benefit of the effort will far exceed
the effect of any incidental errors that may be discovered.
Washington, August 31, 1934
PART I – General
City Tax Levies and Delinquencies
l928–29 to l933–34
-4-
URBAN TAX DELINQUEICY * * *-
Part I — General
The general property ad valorem tax levies in cities (exclusive of
special assessments) is here presented as compiled in connection with the
data on Collections and delinquencies. In other words, the amounts of
levies as here stated are those on which the delinquencies are directly
reported and Such amounts may or may not in any particular City include
the levies for public schools, county, state, or other jurisdiction,
although the aggregate for all purposes is included, wherever possible
from the material at hand.
The primary purpose of this study was to indicate the percentage of
delinquency and the trends in both current and constant delinquency i. e.
short-term or long-term delinquency) and the possible relation of
delinquency to the problems of public finance, rather than to compile the
general aggregates.
The four tables here included are all that could be prepared for
publieation within the time allotted for completion of the project which
terminated August 31, 1934. It represents but a small part of the data.
contained in returns received both from the C. W. A. Workers and through
the CO Operation of local officials. Only one of these tables is fairly
Complete. The important study on trends in city delinquency is not included
for the reason here indicated, but the summary of trends in delinquency
that appears in Volume I, CURRENT TAX DELINQUENCY, will indicate the
general Situation owing to predominance of urban statistics in any Such
Study of national aggregates.
The general tables include the following data:
l. Levies of 1928–29 to l933–34, inclusive;
2. The amounts uncollected and delinquent as of December 31, 1933
(or nearest reporting date) for levies of 1932–33 and prior years;



–5–
6. Percentages of levies for 1932–33 and prior years that remained
uncollected as of December 31, 1933 (or nearest reporting
date);
4. The extent to which the levies of 1932–33 and prior years
are represented in the total delinquency as of December 31,
1933 (or nearest reporting date).
These figures exclude (except in Table l) the uncollected portions of
levies that became due in the twelve months ending June 30, 1934, and
Which were not generally delinquent on the date of report. Also, it
excludes the levy by the city of Chicago for the year previous, as the
delinquency date thereon had been postponed to July 1, 1934. Special
aS sessments are excluded.
The difference in dates on the tax schedules, the varying administra–
tive policies as to enforcement of tax levies and the persistent effort in
some states to modify substantially both the penalties and the time allowed
for payment of taxes, affect the size of the figures and their comparabil-
ity. Comparability is also affected by the variation in methods for handlin
handling delinquent taxes, which are promptly reassessed in some states
(notably Ohio and Indiana), carried along in others for two to five years
before being either auctioned or dropped from the delinquent rolls, or
elsewhere removed from the delinquent list by transfer of such property to
the as Set column on the community's books by some form of the tax sale
|JI’OC eS S.
The colmparisons in this report are With the amounts Of tax levies upon
which the delinquencies are reported. The base amounts of the levies as
here used may differ, therefore, from other compilations of levies that are
intended to show totals for other purposes, as in Financial Statistics of
Cities, Bureau of the Census, Washington.
In these tables the cities are listcd in the Order of population as
determined by the Bureau of the Census.
–6–
U)
O
Tables l, 3 and 4 include all data available for cities of 100,000
population and over. Table 2 includes all cities, where the data are
availablo, down to 25,000 population.
The extent to which data of the types sought either were unobtainable
or When obtained were noncomparable malies it impossible to give totals for
these tables, with but one exception. The total delinquency as of
December 31, 1933, for all cities reported amouilted to $594,478,000. This
total does not include all cities and gencrally it is composed of municipal
levies only, with delinquency on county, State, and other levies excluded.
It indicated, however, the seriousness of the problein to local governments
Which depend on this type of levy for their main revenue.
Table 3 shows the extent of delinquency by comparing the Outstanding
total to the full almount Of the current levies. In many instances it is
greater than the current levy. However, such ratios are not strictly
Comparable between cities because of differences inentioned previously as to
dates of tax Schedules and in collection nolicies.
§,
.."

–7-
GENERAL PROPERTY TAX LEWIES - (A) AlſoUNT
Year Ending June 30.
Thousands of Dollars.
TABLE 1.
Source : Compilod by the Bureau of the Census, Division of Real Property
Taxation
l933-34 - - l?%2-33. 1930-31, 1929–30 lº28–3
Cities by Groups l93l–32
Group I = Cities Having a Population of 500,000 and Over
}
. iNew York, N.Y.
l 449, 536 526, 206 504, 938 483, 612 458, 198 434, 712
2. Chicago, Ill. l31, 645 lºC), O3O 156, 75l. 163, 607 148,883
3. Philadelphia, Pa. 89, 459 94, 51.2 95,027 94, 537 95, 754 93,464
4. Detroit, Michigan 56,655 72, 633 76, O30 76, O72 76,046 76, 57l
5. Los Angeles, Calif. 19,458 20, 721 27,983 27, 283 29, 270 31,081
6. Cleveland, Ohio + 35,873 38, 8.8l
7. St. Louis, Mio. 28, 790 32, 649 35,916 35,856 34,617 32, 888
3. Baltimore, iſd. 31, 129 34, 138 33, 348 34,097 32,04l 31, 357
9. Boston, Mass. 58,865 67, 598 62, 177 61,279 55, 197 56,652
lO. Pittsburgh, Pa. l?, 998 18, 526 20, 652 22,955 22, 649 21,431
ll. San Francisco, Cal. 26, 583 31, 753 32,714 33, 178 32, 510 31,817
12. Milwaukee, Wis. 21, 511. 22, 707 28, O78 29,709 29, 249 27, 55l
13. Buffalo, N. Y. 21, 697 27, 204 31,979 33,259 32,634 28, 702
Group II — 300,000 to 500,000
4. Washington, D. C. l?, 524 20, 899 20, 354 20, 590 20, 102 19, 368
15. Iłinneapolis, ifinn. 18, 789 l8, 997 19,864 20, 558 20, 253 19,856
l6. New Orleans, La. 13, 209 l3, 914 14, 779 15, 176 lä, l’2 l4, 510
l?. Cincinnati, Ohio * l?, 483 19, 590 20, 734 24,906 23,945 23,471
18. Newark, N. J. *** 28, 817 34, 350 35, 537 35,085 34,052 32,625
19. Kansas City, lio. 7, 133 7, 926 7, Ol2 7, O30 6,923
20. Seattle, Wash. 5, 295 7, 581 10, Ol& ll, ll 4 ll, 234 ll, 156
21. Indianapolis, Ind. 12, 716 13, 970 14, C96 l4, 592 l/4, 493
22. Rochester, N.Y. 18, 998 19, 793 l6, 863 l8, O33 l’, 337 l'7,422
23. Jersey City, N. J. *** 24, 424 26, 157 26, 320 25, 543 22, 891
24. Louisville, Ky. 7, 309 8,056 8,893 9, 218 8, 286 8, 366
25. Portland, Oregon*** 14,476 15, 316 15, 801 l?, 416 lé, 875 lb., 4.12++
(See notes at end of this Table.)
-8-
Table l. GENERAL PROPERTY TAZ. LEWIES - (4) AMOUNT, Cont'd
Year Ending June 30
(By thousands of dollars)
Cities by Groups 1933–34 lºš2–33 l931–32 lºGO-31, 1929-30 - 1928–29 .
Group III – 100,000 to 300,000
26. Houston, Texas 5, 771 6,454 6, 477 6, 547 5,946
27. Toledo, Ohio + 4, 106 5,081 6, 790 6, 383 6, 522
28. Columbus, Ohio *
29. Denver, Colo. 5, 534 6,043 6,641 6, 949 6,801
30. Oakland, Calif. 4, 703 4,960 5, 30l 5, 421 5, 3Ol
31. St. Paul, Minn. 8, 500 8,419 9, 138 9, 186 9, 153 9, 135
32. Atlanta, Ga. 5, 399 6,022 6, 792 6, 556 6,387
33. Birmingham, ...la. 3, 137 3,470 4, O65 4, 168 4, 158 4, Ol?
34. Dallas, Texas 5,926 6,903 6,983 7,023 6, 728 6,577
35. Akron, Ohio * 7,460 7,987 9, 365 lz, 354 12,024 lo, 799
36. Memphis, Tenn. 5,960 6, 507 6, 714 6, 718 5,949
37. Providence, R. I. 12,609 lä, 207 13,434 12,993 12, 878 12,482
38. San Antonio, Tox. 3, 723 3,999 5,040 4, 885 4, 958 4, 538
39. Omaha, Nebr. 7, O89 7, 358 8,805 8, 744, 8,518
40. Syracuse, N. Y. 9, Olă 6, 779 10, 316 9,934 10,652 9,429
4l. Dayton, Ohio +* 5, 439 4, 662 4, 538 3, 899 3, 75l.
42. Worcester, Elias s. 10, 295 ll, 438 ll, 129 9, 364 9, 705 10, 141
43. Richmond, Wa. 5, 574 5,934 5,903 6, 100 6,002 5,901
44. Olilahoma City, Olila. 2075 2, 133 2, 316 2, 530 2,585 2,519
45. Youngstown, Ohio.º. 6, 227 6, 385 7,048 8, 276 8, O88 7,653
46. Grand Rapids, lich. 4,904 5,585 6, 713 7, 219 7, 552 6,871
47. Tort Worth, Tex. 4, 64l 4,960 5, C66 5,043 4, 852 4,588
48. Hartford, Conn. 9, 45l 9, Olz 9, 650 9, 698 8,656 8, 290
49. Inew Haven, Conn. 8, 369 9,496 3, 306 8,478 7, 808 7, 625
50. Nashville, Tenn. 3,838 4,005 4, 178 3, 849 3, 392
5l. Flint, Mich. 4, 522 5,552 5, 932 6,987 6, 325 5,981
52. Springfield, Mass. 8,956 lo, 085 9,406 8,959 9, ll3
53. Bridgeport, Con-l. 7, 122 7, 724 7,883 7, 840 7, 556
54. San Diego, Calif. 2, 783 2,847 2,953 3, 538 3, 682 l, 842
55. Scranton, Pa. l, 95l 2, 179 2, 229 2, 245 2, 219 2, 224
56. Des Moines, Iowa 2,633 2, 760 2,900 2, 864. 2, 784 2,810
57. Salt Lake City, Utah
58. Tulsa, Okla. 2, 312 2,973 2, 755 2,920 2,782
59. Long Beach, Calif. 2, 361 2,585 2,991 3,045 2, 635 2, 356
60. Paterson, N. J. *** 6, 799 7,966 8, 198 9, O77 8,840
6l. Yonkers, N.Y. *** 10,982 12, Ol4 ll,049 lo, 721 9, 750 8,500*.*
62. Jacksonville, I'la l, 508 l, 255 2, 183 2, 365 2, 354 2, 552
63. Norfolk, Wa. 4, 894 4,936 5,029 5, 104
64. Albany, N. Y. 8,031 8, 134 8, 680 8, 597 8, 160 7,479
65. Trenton, N. J. *** 6,457 7, 74O 3, 143 8, 238 8,029
(See notes at end of this table.)
–9–
Table 2. GENERAL PROPERTY TAX LEWIES - (A) AMOUNT, Contid. .
Year Eriding June 30
(By thousands of dollars)
Cities by Groups l'933–34 1932–33 1931–32 1930–31 1929-30 L928–29 .
Group III — 100,000 to 300,000 Population – Cont'd.
66. Kansas City, Kans.
67. Chattanooga, Tenn. 2, O98 2, 396 2,452 2, 556 2,085 2, O54
68. Camden, N. J. * * * 6, 333 6,408 6, 576 6, 768 6, 543 6, llā
69. Erie, Pa. l, 973 2, 154 2, 143 2, 178 l, 990 l, 956
70. Spokane, Wash. l, 279 l, 483 l, 752 l, 897 l, 986 l, 884
71. Fort Wayne, Ind. * -
72. Fall River, Mass. 4, 414 4,910 4,933 5, 782 5,754 6,597
73. Elizabeth, N.J. *** 5, 517 5,737 5, 834 5, 644 5, 356
74. Cambridge, Mass. 6, 257 7, ll? 6, 507 6, 810 6, 183 5,924
75. New Bedford, Mass. 4, 595 5, 250 5, 143 5, 223 5, 630 5, 836
76. Miami, Fla. 2, 262 2, 168 3, 308 3, 580 3,428 3, 589
77. Wichita, Kans. l, 30l l, 446 l, 534 l, 452 l, 288
78. Reading, Pa. l, 543 l, 714 1, 7ll l, 701 l, 677 l, 690
79. Tacoma, Wash. l, 493 l, 497 l, 649 l, 816 l, 679
80. Wilmington, Del. 2, 53]. 2,651 2,821 2,766 2, 690 2, 620
8l. Knoxville, Tenn. 2,913 3, 355 3, 187 3, 223
82. Peoria, Ill. l, 268 l, 323 l, l83 l, l65
83. Canton, Ohio" 712 775 936 l, 608 l, 557 l, 791
84. South Bend, Ind. * 952 l, O49 l, 534 l, 474 l, 455 l, 418
8é. Somerville, ſass. 3,905 4, 944 3,765 3,562 3, 339 3, 413
86. Evansville, Ind. * l, O90 842 l, 466 l, 511 l, 594 l, 637
87. Lynn, Mass. 4, 650 4, 891 4, 238 3,945 3,881 3, 898
88. Utica, N. Y. 3, 342 4, 242 4, 287 4, 329 4,009
89. Duluth, Minn. l, 946 2, OO2 l, 98 2, Ol() 2, 240 2, 248
90. Gary, Ind. * 2, 400 2,834 4, 268 4, 387 4, 283 4, 197
91. El Paso, Texas. 2, 176 2, 280 2,585 2, 491 2, 357 2,095
92. Lowell, Mass. 4, 337 4, 977 4, 282 4, 35ſ) 3,921 3,968
93. Tampa, Fla. l, 940 2, 300 l, 903 2, 102 2, 139 2,487
* Includes delinquent roll which is reassessed.
** Estimated.
***Not comparable with other cities; includes State
and/or county levy.
Note. — Other cities not included in this tables as data not prepared
for publication when project was terminated on August 31, 1934.
{
L
O

TABLE 2. PROPERTY TAX LEVIES UNCOLLECTED AND DELINQUENT. (A) AMOUNT
As of December 31, 1933
(Thousands of Dollars)
Source: Compiled by the Bureau of the Census, Division of Real Estate Taxa-
Cities by Groups
Year of Tax Levy
tion
l932–33
l931–32
l930–31
1929–30 lºg-29 Prior Total
Group I – Cities Having a Population of 500,000 and Over
l. New York, N.Y. 54, 667 19, 324 9,487 5, 313 3,569 17,005 log, 366
2. Chicago, Ill. 63,682 55, 564 >k ll.9, 246
3. Philadelphia, Pa. 14, 653 6, 176 2, 570 l, 293 569 1, 356 26, 615
4. Detroit, Mich. 25, 512 lé, 655 5,406 718 l, O84 l, 605 50,980
5. Los Angeles, Calif. 2, O94 l, 197 4.38 366 >k 4,094
6. Cleveland, Ohio 9, 629 20,480*4. 30, 109
7. St. Louis, lio. 7, 947 3, 534 l, 699 896 655 :}; 14, 729
8. Baltimore, iſd. 5,083 l, 781 682 177 82 196 8,002
9. Boston, Mass. 5, 691 751. l, lº2++ 7, 624
10. Pittsburgh, Pa. 4,676 3, 220 l, 690 781. 427 l, 197 ll, 991
ll. San Francisco, Cal. 1, 707 374 l2l 7O 18 Sk 2, 290
12. iiilwaukee, Wis. 8, 531 3, 202 l, 409 555 173 89 13,959
13. Buffalo, M. Y. 3, l.25 l, 243 324 198 2OO 2, 535 7,625
Group II – 300,000 to 500,000 Population
14. Washington, D.C. 5, 268 749 299 135 48 125 6,624
15. iiinneapolis, Minn. 3, 552 l, 444 346 l65 91 729 6, 127
l6. New Orleans, La. 2, 143 × 1,399 402 337 l43 534 4,958
l?. Cincinnati, Ohio 4,806** 4,806
18. Newark, N. J. 6, 468 2,563 9?l 451 50 66 10, 748
l9. Kansas City, Iſo. 2, 396 sk 2, 396
20. Seattle, Wash. 3, 878 2, 104 864. 32O l43 Sk 3, 431
2l. Indianapolis, Ind. 2,674** 2, 674
22. Rochester, N. Y. l, 605 633 363 l91 l49 343 3, 285
23. Jersey City, N.J. ***4, 286 72O S55 43O 3O2 2,962 lo, 556
24. Louisville, Ky. 533 386 218 17L l63 3O8 l, 778
25. Portland, Ore. 3,766 2, 386 l, 446 569 36l 886 9, 414
* Insufficient information.
** Includes prior years.
***Not comparable with amounts for other cities; contains state
and/or county levy.
—ll-
PROPERTY RAX LEVIES UNCOLLECTED AND DELINQUENT. (A) AMOUNT Cont' d
As of December 31, 1933.
(Thousands of Dollars)
Table 2.
O
Cities by Groups Year of Tax Levy
1932–33 1931–32 lº&O-31, 1929–30, 1928–29 Prior Total
Group III – 100,000 to 300,000 Population
26. Houston, Texas 1, 288 901 465 l45 35 2O 2,854
27. Toledo, Ohio 3,744** 3,744
28. Columbus, Ohio”
29. Denver, Colorado 585 298 178 186 139 Sk l, 386
30. Oakland, Calif. 430 195 88 29 1O3 + k 850
3l. St. Paul, Minn. l, 653 1,058 373 22l 288 :k 3, 594
32. Atlanta, Ga. l.98 l32 234 33 23% + 625
33. Birmingham, Ala. 615 l3 l3 4. l O 646
34. Dallas, Texas 908 529 3O2 157 124 sk 2,020
35. Akron, Ohio 7,6884% 7, 688
36. iiemphis, Tenn. l, 405 861 561. 328 2ll l3O 3, 496
37. Providence, R. I. 208 ll 3 lC)2 97 79 Sk 599
38. San Antonio, Tex. l, 190 972 460 3OO l'78 l, 398 4, 498
39. Omaha, Nebraska l, 407 922 524 129 265 2, 455
40. Syracuse, N.Y. 826 7O2 233 89 43 54.2 2, 435
4l. Dayton, Ohio 3, 177++ 3, 177
42. Worcester, Mass. 2O7 lC) O O O O 217
43. Richmond, Wa. 3OO ll.5 62 35 29 Sk 54l
44. Oklahoma City, Okla. 476 279 O l45 263 >k l, l63
45. Youngstown, Ohio 3, 31.1%+ 3, 311
46. Grand Rapids, iiich. 1, 216 34.7 l4.7 O O O 2, 210
47. Fort Worth, iſich. 1, 220 716 433 266 171 466 3, 272
48. Hartford, Conn. l, 931 934. 403 l62. 67 39 3, 526
O 49. Hew Haven, Conn. l, 609 492 198 85 77 sk 2, 444
50. Nashville, Tenn. 1,033 437 6l 267 + .3 l, 798
5l. Flint, Mich. 1,437 l, O97 55l. 173 47 Sk 3, 305
52. Springfield, Mass. 2, 911 772% + 3, 683
53. Bridgeport, Conn. l,006 414 l4.7 lOl 92 l, 208 2,968
54. San Diego, Calif. *
55. Scranton, Pa. 254 llā 56 3O l8 283 756
56. Des Moines, Iowa 427 244 l58 55 24 56 964
57. Salt Lake City, Utah* -
58. Tulsa, Okla. 926 397 O O O O l, 323
59. Long Beach, Calif. 321 l44 35 5 sk 505
60. Paterson, N. J. *** 2, 226 949 622 l'73 Sk 3,969
6l. Yonkers, N. Y. l, 738 453 l68 lO3 lO5 777 3 ZAA.
62. Jacksonville, Fla. 339 425 348 243 l8? 7Ol 2, 3+o
63. Norfolk, Wa. l, 285 642 l, 779** 3,706
64. Albany, N. Y. l, l09 963 7O2 617 449 295 4, 135
65. Trenton, N. J. *** 2, 335 l, 703 885 436 177 39 5, 625
*Insufficient information.
**Prior years included; not comparable with other amounts in this line
Or column.
***Not comparable with amounts for other cities; contains state and/or
county levy.

—l2–
Table 2. PROPERTY TAX LEVIES UNCOLLECTED AND DELINQUENT. (A) AMOUNT, Contd
As of December 31, 1933.
(Thousands of Dollars)
Year of Tax Levy Total
Cities by Groups l932–33 l931–32 l930–31 lº29–30 l928–29 Prior
66. Kansas City, Kans. **
67. Chattanooga, Tonn. 643 219 ll3 43 7 ll.4 l, lă9
68. Camden, N. J. *** l, 309 790 475 255 22.5% 3,054
69. Erio, Pa. l,009 427 223 117 74. l? 1,867
70. Spokane, Wash. 3.18 15? 58 17 37% 587
7l. Fort Wayne, Ind. **
72. Fall River, Mass. 93 7 l9 l l l 122
73. Elizabeth, N.J. ***l, 384 573 3O3 74. 25.9% 2,593
74. Cambridge, Mass. 649 35 l2 O O O 696
75. New Bedford, Mass. 74 O 49 57 O O 18O
76. Miami, Florida 603 674 4.93 3.18 248 668 3,004
77. Wichita, Kans. 215 ll6 48 18 12 l21 53O
78. Reading, Pa. 252 lll 44 14 27 Sk:< 448
79. Tacoma, Wash. **
80. Wilmington, Del. 356 l39 57 26 12 ::::k 590
8l. Knoxville, Tenn. l, 236 777 356 l?5 84% 2, 628
82. Peoria, Ill. lC)3 60 7 l O O l?l
83. Canton, Ohio 96.O-k 960
84. South Bend, Ind. 471 + 4.7l
85. Somerville, Mass. 399 l4 7 O O O 421
86. Evansville, Ind. 31.4% 314
87. Lynn, Mass. 17 O O O O O 17
88. Utica, N.Y. 275 l46 6O 23 33 594 l, 131
89. Duluth, Minn. 456 274. lO2 23.2% l,064
90. Gary, Ind. 2, 39.3% 2, 393
91. Ll Paso, Texas 673 469 l, 358% 2,500
92. Lowell, Mass. l62 57 7 O O O 226
93. Tampa, Fla. l, ll6 546 4l.0 238 LOO ** 2,410
94. Waterbury, Conn. **
* Insufficient information
** Includes tº Prior Years" as well as year indicated
***Not comparable with other cities; includes State and/or county levies




—l3–
Table 2. Property Tax Levies Uncollected And Delinquent. (A) Amount, Cont d
As of December 31, 1933
O (Thousands of Dollars)
Year of Tax Levy Total
Cities by Groups 1932–33 1931–32 1930–31 lº29–30 1928–29 Prior
Group IV - 50,000 to 100,000 - Cont'd
l30. Mobile, Ala. Sk
131. Racine, Wisc. 783 575 197 >k l, 555
l32. New Britain, Conn. 610 264 8]. 24 ll Sk 990
l33. Cicero, Ill. >k sk l65 74 54 >k 283
l34. Johnstown, Pa. 5l4 337 l46 37 46* * l, O80
135. Atlantic City, NJ 4°3459 2, 690 l, 565 758 26O 266 , 8,993
l36. Montgomery, Ala. 245 6l 32 31 l4 56 439
137. Newton, Mass. 18 6 O O O O 24
• 138. Pontiac, Mich. 446 488 533 403 152 52 2,074
O 139. Covington, Ky. 98 44 24 l2 15+ + . 193
l40. Hammond, Ind. 351 + + 35l.
14l. Oak Park, Ill. >k >k 272 154 93 Sk 519
l42. Topeka, Kansas Sk
l43. Evanston, Ill. Sk >k 375 146 5l. Sk 572
l44. Brockton, Mass. 12 G () O O O l2
145. Passaic, N.J. ***l, 505 l, O27 37O ll 3 64 507 3, 586
146. Terre Haute, Ind. 894** 894
l47. Charleston, S. C. 289 2OO 99 66 48 192 895
l48. Mt. Vernon, N. Y. l, 371 5O7 l8O 87 5l. 323 2,519
l49. Glendale, Calif. 91 65 2l ll 4 O l92
l50. Wheeling, W. Wa. >k *
15l. Davenport, Iowa >k
152. Augusta, Ga. lO7 34 15 5 O O 16]
l63. Medford, Mass. 225 4. O O O O 228
l54. Lancaster, Pa. lO2 56 26 38 >k 222
l55. Charleston, W. Wa. >k
156. Hoboken, N.J. *** 868 4l3 2O5 ll3 45 40 l., 684
157. Chester, Pa. l5]. 67 3O l6 l2 l9 294
158. Union City, N.J.” l,854 891 38O 45 lO * 3, 18O
l69. Madison, Wisc. 470 lO5 Sk 575
l60. Malden, Mass. l2 7 3 O O O 22
l6l. Bethlehem, Pa. l98 lO8 63 40 35 93 537
l62. San Jose, Calif. 5l. 2l 6 4 2 O 84
l63. Irvington, N. J.” 69 3]. l6 Sk ll6
l64. Beaumont, Texas 4l6 28O l24 85 6l 284 l, 250
l65. Springfield, Mo. 52 27 l9 l6 lO tº: l23
l66. Decatur, Ill. 5l. 28 l5 6 >k LOO
l67. Holyoke, Mass. 4.38 lO3 3]. 5 O ...Of 57.7
l68. Hamtramck, Mich. 356 292 l22 28 l5 Sk 8ll
l69. Cedar Rapids, Iowa P78** 278
O * Insufficient informatidin.
A
** Includes "Prioe Years" as well as year indicated.
***Not comparable with other cities; includes state and/or
county levies

–l4.—
Table 2. PROPERTY TAX LEWIES UNCOLLECTED AND DELINQUET. (A) AliOUNT, Cont' d
As of December 31, 1933
(Thousands of Dollars)
ſea: º 'º rev/ Total
Cities by Groups 1933-33 1931-33 - 4930-ºl. 1929–30 lººr-29. Prior
3roup IV — ſo, 000 to 100,000 Population
95. Scilenectady, N. Y. >k
96. Sacramento, Calif. 100 62 l8 7 3 3 73
97. Allentown, Pa. 2O4 69 l6 2 l 3 294
98. Bayonne, N.J. *** 1,472 596 336 $95 ll 3 30l. 3,013
<
99. Wilkes-Barro, Pa.
100. Rockford, Ill. >k
10l. LaWrence, iſass. 68 l? O O O O 3O
102. Savannah, Ga. 274. 113 5l 2O 15 7 480
103. Charlotte, T. C. 263 13? lO4. 57 2O Sk 63].
104. Altoona, Pa. 163 69 34 l2 O 278
105. Little Rock, Ark. Sk
106. Berkeley, Calif. 43 l? 7 4. O O 76
107. St. Joseph, Mo. 8]. 57 45 45 43 4.7 318
108. Harrisburg, Pa. 275 35 O O O O 310
l09. Saginaw, Mich. 90]. 733 343 128 24 * 2, 133
ll.0. Sioux City, Iowa. ::
lll. Lansing, Mich. 4.62 24.7 93 35 lO 6 858
ll2. Pawtucket, R. I. 37.2 2 50 43 22 :: 579
ll3. Binghamton, N.Y. 343 lO lo 6 6 35 410
ll 4. Shreveport, La. 43 28 46 35 18 >}: l?5
ll 5, fianchester, N.H. Sk
ll 6. Niagara Falls, N. Y. lº 53 l3 4. 3 22 22?
ll'?. Lincoln, Nebr. ll.9 6l. 6 l86
ll&. Pasadena, Calif. 166 83 33 9 3 2 296
ll.9. Huntington, W. Wa. 195** L95
120. Winston-Salem, N. C. 15.5 6l. 13 2O 72+ + 326
121. East St. Louis, Ill. 375 9]. 67 39 24 * 496
l22. Troy, N. Y. 195 ll6 66 55 42 309 783
l23. Quincy, Mass. 56 ll l l O O 69
124. Springfield, Ill. 33++ 38
l25. Lakewood, Ohio l, 265++ l, 265
l26. Portland, illaine. 77 2O 6 3 l O LO'?
l27. Roanoke, Wa. 293 l63 l32 >k 593
128. Springfield, Ohio 232** 232
129. East Orango, N. J.”ize2 769 215 46 16 * 2,408
* Insufficient information.
** Includes "Prior Years" as well as year indicated.
***Not comparable with other cities; includes state and/or county
levies.
—l 5- .
Table 2. PROPERTY TAX LEVIES UNCOLLECTED AND DELINQUENT. (A) AMOUNT Cont, d
As of December 31, 1933
(Thousands of Dollars)
Year of Taj Hey Y Total
Cities by Groups 1932–33 1933–31 lº&O-31, 1929–30, 1928–29 Prior
Group IV — 50,000 to 100,000
• Smaa
170. York, Pa. 86 2l 2 l 5* + ll 5
l?l. Jackson, Mich. 2O5 l34 5O 92 38 :: 519
172. East Chicago, Ind. 657** - 657
l'73. Kalamazoo, Mich. 99 27 3++ l29
174. Hickee sport, Pa. >k
l?5. New Rochelle, N.Y. 1495 527 159 95 61 248 2,585
176. Austin, Tex. 24l l56 7]. 26 l2 55 561
177. Macon, Ga. 252 62 l8 5 3 23 363
178. Greensboro, N. C. 188 ll 6 37 2O lO 36 407
179. Waco, Texas 273 l'71 lC4 59 27 5]. 685
180. Highland Park, Mich. 272 18O LO5 35 l2 8 612
181. Galveston, Tex. l'76 13] 32 75 533+ + l, OO2
182. Fresno, Calif. l66 läO 72 39 25 * 432
183. Hamilton, Ohio 1,732** l, 732
184. Cleveland Hgts. , O. l, 650** * 1,650
185. Durham, N. C. l8l. 94. 28 15 5 2 325
l86. Kenosha, Wisc. Sk:
l67. Columbia, S. C. l43 93 68 >k 3O4.
188. Port Arthur, Tex. 231 l55 25.1% + 637
189. Pueblo, Colo. 32O l26 183 201 22O + 1, O50
190. Asheville, J. C. 353 274. 290 l4l 62 90 l, 215
Group W — 30,000 to 50,000 Population
191. Pittsfield, Mass. 346 8 O O O O 354
192. Woonsocket, R. I. 405 lO2 46 22 9 >}: 584
l93. Dearborn, Mich. 427 3O9 l6l 62 29 Sk 988
194. New Castle, Pa. 2O2 l23 49 Sk 374
195. Haverhill, Mass. 35 2 O O O O 37
196. Everett, Mass Sk
197. Jackson, Miss. >|<
198. Stockton, Calif. 40 9 2 2 2 13 73
199. Berwyn, Ill. Sk l24 l19 40 27% + 3].O
* Insufficient information.
** Includes "Prior Years" as well as year indicated.
***Not comparable with other cities; includes state and/or county
- levies.




—l6-
Table 2. PROPERTY TAX LEVIES UNCO.,LECTED AND DELINQUENT. (A) AMOUNT
As of December 31, 1933. º - Cont," d
(Thousands of Dollars )
- - , - -- - •º
—r—
=*ºs mºr" Year of Tax Levy > -- _Total
Cities by Groups l932–33 1931–32 1930–31, 1929–30 lºë–29 Prior
Group W - 30,000 to 50,000 Population – cont” dy
200. Phoenix, Ariz. l.92 93% 29O
2Ol. Brookline, iſass. 148** 148
2O2. Elmira, N. Y. sk
203. Clifton, N.J. *** 852 27O 42 l2 4. 65 l, 245
204. Bay City, Mich. 339 3O6 ll2 40 l6 61. 874.
205. Aurora, Ill. >k 63 35 24 l6 Sk 133
206. Iſſuncie, Ind. >}:
20?. Stamford, Conn. >k
208. Chelsea, Mass. 66 l4 8 3 l O 92
209. Williamsport, Pa. 153 49 23 >k 225
210. Lexington, Ky. 54. 18 10 4. Sé 86
2ll. Portsmouth, Wa. l82 llO 86 53 34 76 54l
212. Waterloo, Iowa 172 l4 l” l3 11 * 227
213. James town, N. Y. , 652** - 652
214. Lorain, Ohio 96.1% + 96].
3.15. Chicopee, Mass. … 10 5 4 O O O 19
216. Perth Amboy, N.J., '978 8ll 53O 334 17l 413. 3,237
217. Wichita Falls, Tex. l’5 172 93 5O 17 52 559
218. Salem, Mass. 73 4. l O O O 78
219. Battle Creek, Mich. 86 l O O O O 87
220. Columbus, Ga. 164 49 l3 4. I O 231
221. Joliet, Ill. Sk -
222. Cranston, R. I. 450 33 15 ll 8 24 541,
223. Portsmouth, Ohio + * l,
224. Montclair, N.J. * 433 35 18 l2 O O 498
225. Lima, Ohio. lS3+ + * - l98
226. Amarillo, Tex. 2O3 185 91 42 2O * 546
227. Council Bluffs, Iowa.” - - -
228. Dubuque, Iowa. 268 l42 27 26. l4 l84 662 :
229. Muskegon, Michi. l93 l89 9]. l6 l O 4.90
230. Warren, Ohio l'73% + e 173
231. St. Petersburg, Fla. 693 l,023 362 23O 262 229 2,799
232. Kearney, N.J. *** 704 3OO 7O 5 O O l; O'79
233. Lynchburg, Wa. 4l 2? ll ll L+ sk 91
234. Fitchburg, Mass. 38 2 O O O O 40
* Insufficient information
** Includes "Prior Years" as well as year indicated
***Not comparable with other cities; includes state and/or
county levies.
+41.7- * * -
PROPERTY TAX IEVIES UNCOff CTED AND DELINQUENT. (A) AMOUNT,
Table 2.
As of December 31, 1933 Contº d.
(Thousands of Dollars)
Cities by Groups Year of Tax Levy To tal
1932-33 1931-32 1930–31 l'929-30 1928–29 Prior
Group W - 30,000 to 50,000 Population — cont'd.
235. Ogden, Utah 1544 k
236. Poughkeepsie, N.Y. LO9%+ LO9
237. Oshkosh, Wisc. §:
238. Anderson, Ind. 24.2%% 242
239. East Cleveland, O. l,009** 1,009
240. La Crosse, Wisc. 12++ l2
24l. But te, Mont. 53O++ 53O
242. Waltham, Mass. 1, 190** l; 190
243. Sheboygan, Wisc. 132 7O 26 7 5 >}: 240
244. Quincy, Ill. lO3++ LO3
245. Meriden, Conn. 264. 92 43 l2 4. l? 4.32
246. Bloomfield, N. J. ** 352 49 37 45 22 152 65?
247. Rock Island, Ill. >}}
248. Green Bay, Wis. 194%% 1.94
249. Cumberland, Md. 98 3 O O O O lOl
250. Taunton, Mass. 233 4. O O O O 23?
25l. W. New York, N.J. *** 498 2OO 56 9 8 Sk 771.
252. Raleigh, N. C. 127 49 27 3O 277++ 510
253. San Bernardino, Cal. 6O 36 ll 4. l O Ll2
254. Hazelton, Pa. 23.9% + 239
255. Auburn, N.Y. 86 48 9 9 9 Sk 1.61
256. Danville, Ill. 75% + 75
257. Santa Monica, Calif. 108** LO8
258. Arlington, Mass. 8]. O 81
259. Zanesville, Ohio 3O5% + 3O5
260. White Plains, N.Y. 4.90 97 3O 15 7 L5 654
26l. Superior, Wisc. Sk -
262. Elgin, Ill. N: 24 5 3 3 §: 35
263. High Point, N. C. 18O lO2 33 20 1O l? 362
264. Norwalk, Conn. 284. 145 73 3]. 2O tº: 557
265. Norristown, Pa. Sk
266. Revere, Mass. l{3? O O O O O. : 137
267. Steubenville, O. 57 4.7 23 8 5 14 154
268. Orange, N. J. 685 425 221 ll2 64 262 l, 769
269. Watertown, Mass. ll.4 5 O O O O 119
270. West Allis, Wisc. Sk
271. Alameda, Calif. 25 14 7 3 l Sk 5O
272. Amsterdam, N.Y. Sk:
273. Lewiston, Maine. 27 l3 1O 8 6 2l 85
274. New Brunswick, N.J. *** 730 325 135 l. 3 9 * l, 212
* Insufficient information
** Includes "Prior Years" as well as year indi cated
Iz.
***Not comparable with other cities; includes state and/or
county levies.
-].8-
Table 2. PROPERTY TAX LEWIES UICOLLECTED AND DELINQUENT. (A) AMOUNT.
Cont'd.
As of December 31, 1933
(Thousands of Dollars)
Cities by Groups
Total
Group W - 30,000 to 50,000 Population - cont” d.
275.
276.
277.
278.
279;
280.
28l.
282.
283.
284.
285.
286.
287.
288.
289.
29O.
291.
292.
293.
294.
295.
296.
297.
298.
299.
3OO.
3Ol.
302.
303.
304.
305.
306.
3O7.
3O8.
309 e
3.10.
Plainfield, IJ.J. ***
East On, Pa.
Newport News, Wa.
Paducah, Ky.
Mansfield, Ohio
Norwood, Ohio
Sioux Falls, S.D.
Joplin, Mio.
Colorado Spgs. , Col.
Santa Barbara, Cal.
Elkhart, Ind.
Waukegan, Ill.
Kokomo, Ind.
Richmond, Ind.
Rome, N.Y.
Tucson, Ariz.
Wilmington, N. C.
Laredo, Tex.
Water town, N.Y.
Moline, Ill.
Muskogee, Okla.
Meridian, Miss.
Pensacola, Fla.
Nashua, N. H.
Fort Smith, Ark.
Newburgh, N.Y.
Marion, Ohio
Port Huron, Mich.
|Bellingham, Wash.
Baton Rouge, La.
Bloomington, Ill.
Hagerstown, Md.
Everett, Wash.
Newark, Ohio
Santa Ana, Calif.
Alton, Ill.
566
278
l36
84
23]++
24.3% +
128
48
27
53
274+ +
7.29% +
2994 Sk
łk
ll O
410
l53
l8l.
0.4
Sk
LOO
8O
15].
316
§:
45
454+*
265
72
5
133**
9].
138
70% +
63% º
14.9% +
Sk Insufficient information.
** Includes "Prior Years" as well as year indicated.
* * * Not, comparable With other cities; includes state and/or county
levies.
19
86
72
S;
43
4l
18
l37
5
3].
29
24
32
4l
52
44
O. 3
8].
l4
18
l l O
2 l l
21 15 ll
6 3 +
27 Sk:
5 5 *
l l l
O O O
18 13 *
35 2O %
LO O O
O. l O O
5O 154* *
69 69 3O2
13 11 *
l.9 12 8
37 25 +
LO 7 3
LO 4 l?
19 13 *
592
399
284
84
231
243
204
158
54
77
274.
729
299
152
619
335
340
l
458
8O
786
380
133
454
685
L54
5
133
189
277
7O
63
l49
—l.9–
As of December 31, 1933.
(Thousands of Dollars)
Table 2. PROPERTY TAX LEVIES UNICOLLECTED AND DELINQUENT. (A)
AMOUNT.
Cont ! d. -
Cities by Groups
Group VI – 25,000 to 30,000
1932–33 1931–32 Tºgo-gi Igg-30 1928–29 Prior
Total
31l.
312.
313.
314.
3.15.
316.
317.
3.18.
3.19.
320.
321.
322.
323.
324.
325.
326.
327.
328.
329.
330.
33l.
332.
333.
334.
335.
336.
337.
338.
339.
340.
34l.
342.
343.
344.
345.
346.
347.
348.
East Providence, R.I.
Middletown, Ohio
Newport, Ky.
Garfield, N.J. ***
Riverside, Calif.
New London, Conn.
Wilkinsburg, Pa.
Parkersburg, W. Wa.
Alhambra, Calif.
GI’eenville, S. C.
Ashland, Ky.
Galesburg, W. Wa.
Clarksburg, W. Va.
Great Falls, Mont.
Bangor, Maine.
Spartanburg, S. C.
lii shawska, Ind.
Fargo, N. Dak.
Petersburg, Wa.
Pristol, Conn.
Belleville, Ill.
Wyandotte, Mich.
Kingston, N.Y.
Ottumwa, Iowa.
Corpus Christi, Tex.
Texarkana, Tex.
Newport, R. I.
Orlando, Fla.
Aliquippa, Pa.
Hutchinson, Kans.
Belleville, N. J. ***
Ann Arbor, Mich.
Burlington, IOWa.
Michigan City, Ind.
West Palm Beach, Fla.
Albuquerque, N.M.
I'ond du Lac, Wisc.
Massellon, Ohio
l2
554% +
4l
l, 755**
24
294
3?
23
22
46
126
34% $4:
36
$:
88
3O9% +
27% +
49
L74.
67.5% +
325% +
24
Sk:
153
85
187
79.2% +
144**.
143
670
128
S;
LOOkºk
463
56
Sk
172% +
3
13
23.
L79
43
16
l"?
l8
69
29
79
323
67
333
41.
sk Insufficient information.
** Includes "Prior Years" as well as year indicated.
*** Not comparable with other cities; includes state and/or
county levies,
l4
74.
23
l3
48
54
l4
98
53
228
2O
l
3
6
28
203
28
17
13
3
ll
15
1. 32
16
2O
19
3O
29
554.
59
l, 755
LOO
594.
188
56
4.7
73
323
34
122
L59
3O9
27
98
398
675
325
25
345
287
31.4
79.2
144
222
ls 204
89
1OO
ls 359
359
172
-*., y-
Table 2.
As of December 31, 1933
(Thousands of Dollars)
PROPERTY TAX LEVIES UNCOLLECTED AND DELINQUENT. (A) AMOUNT, Gont ºd.
Cities by Groups
Year of Tax Levy
Total
3-33 1931-32 l930–31 l929–30 l928–29 Prior
W--/
Group VI – 25,000 to 30,000 Population — cont'd.
Ö
.
tº
:
;
()
o
371.
Enid, Oklahoma
. Eau Claire, Wisc.
Salem, Oregon
Lafayette, Ind.
Manticoke, Penn.
Torrington, Conn.
Monroe, La.
Bakersfield, Calif.
Sharon, Penna.
Central Falls, R. I.
May Wood, Ill.
New Albany, Ind.
. University City, Mo.
W. Haven Town, Conn.
Clinton, IOWa.
Elyria, Ohio
Lebanon, Penna.
San Angelo, Texas.
Appleton, Wisc.
Concord, M. H.
Granite City, Ill.
Beverly, Mass.
Johnson City, Tenn.
82
>}:
L19
143+ k
L79
lC)?
59
6O
l4
O
2O
18
65
29
4l
3O
LO
Sk Insulificient information.
** Includes "Prior Years" as well as year indicated.
*** Not comparable with other cities; includes state and/or
county levies.
56
4l
Sk
l
;
89
18
75
6
º
361
239
l43
1.93
O
l2].
57
225
129
202
l49
567
127
69
l. 3
228




~2l-
Table 3.
Sources compiled by the Bureau of the Ge;
Ci
As of December 31, 1933
YEAR OF TAX IEWY
PROPERTY TAXES UNCOLLECTED AND DELINQUENT (B) PERCENTAGES
sus, Division of Real Property Taxation
RATIO OF ACCUMULATED
1933 DELINQUENCY TO
ties by Groups
- LEWY OF
1932 1931, 1930 1929 1928 1933 1932
1933 1932 1931, 193O 1929 1934. 1933
Group I - Cities Having a Population of 500,000 and Over
l. New York, N.Y. lO. 4 3.8 l.9 l. 2 O. 8 24 20
2. Chicago, Ill 40. 6. 32.9 Sk: Sk 91 99
3. Philadelphia, Pa. 15.5 6, 5 2.7 l. 3 0. 6 29 28
4. Detroit, Mich. 35. l 21.9 7. l 0.9 l. 4 9]. 7O
5. Los Angeles, Calif. 10. l. 4.3 l. 6 1.2 Sk 2l 19
6. Cleveland, Ohio 24.8% + - 84. 79
7. St. Louis, Mo. 24.3 9.8 4.7 2. 6 2.0 5]. 45
8. Baltimore, Mid. l4.9 5. 3 2.0 0. 6 O. 3 25 23
9. Boston, Mass. 8.4 l.2 $: l2 ll
10. Pittsburgh, Pa. 25.2 lbe 6 7. 4 3.5 2. O 67 65
ll. San Francisco, Cal. 5.4 l. 1 0.4 0.2 0.1 9 7
12. Milwaukee, Wis. 37.6 ll. 4 4.7 l.9 0.6 65 62
13. Buffalo, N.Y. ll. 5 3, 9 l.0 (). 6 O. 7 35 28
Group II - 300, 000 to 500,000 Population
14. Washington, D.C. 25.2 3.6 l. 5 0.7 O. 3 38 32
15. Minneapolis, Minn. 18.7 7.3 l. 7 0.8 O.4 33 32
16. New Orleans, La. 15.4. 9.5 2.7 2.2 l. O 38 36
17. Cincinnati, Ohio Sk 27 25
18. Newark, IJ. J. 19.4 7. 2 2.8 l. 3 O. 2 35 38
19. Kansas City, Mo. 17. 5 % Sk 34
20. Seattle, Wash. >}:
21. Indianapolis, Ind. Sk Sk 21.
22. Rochester, I.Y. 8.1, 3.8 2.0 l. l 0.9 17 L7
23. Jersey City, N.J. l6.4 6.5 3.4 l. 9 * 64 6O
24. Louisville, Ky. 6. 6 4.3 2.4 2.0 l. 9 24 22
25. Portland, Oregon 40.0 25. 3 15.4 6.0 3.8 65 62
Sk In sufficient information.
** Includes "Prior years" as well as year indicated.




–22–
Table 3. PROPERTY TAXES UNCOLLECTED AND DELINQUENT ; (B) PERCENTAGES –
As of December 31, 1933. Cont d.
Ratio of Accumulated
YEAR OF TAX II.E.W.Y s is a • 1933 Delinquency to
Cities by Groups Levy of
1932 L931, 1930 1929 LS 28 1933 1932
1933 L932 193] 1930 l.929 1934. L933
Group III – 100,000 to 300,000 Population
26. Houston, Texas 22.3 l4.0 7. 2 2.2 0.6 Sk - 49
27. Toledo, Ohio + Sk: 91
28. Columbus, Ohio *
29. Denver, Colo. 10.6 4.9 2.7 2.7 2.0 Sk: 25
30. Oakland, Calif. 8.7 3, 7 l. 6 0.5 O.O 23 21
31, St. Paul, Minn. l9.6 ll. 6 4.l. 2.4 3.2 42 43
32. Atlanta, Ga. 3.3 le.9 3.6 O. 5 0.0 12 LO
33, Birmingham, Ala. l?, ? 0.3 0.3 O. l 0.02 2O 19
34 e Dallas, Texas 13.9 7.6 4.3 2.3 l .9 34 29
35. Akron, Ohio * lO3 96
36. Memphis, Tenn. 23.6 lä. 2 8.4 4.9 3.. 6 >k 59
37. Providence, R.I. l. 6 0.8 0.8 0.7 0.6 5 5
38. San Antonio, Tex. 29.7 l.9.3 9.4 6. l. 3.9 l2]. ll3
39. Omaha, Nebr. 1929 l?.5 5.9 l .5 5.3 >}: 54.
40. Syracuse, N. Y. l2s2 6.8 2.3 0.8 0.5 27 36
4l. Dayton, Ohio * - Sk lOl
42. Worcester, Mass. l. 8 O. l O.O O.0 O.O 2 2
43. Richmond, Wa. 5. l l .9 l. O O. 6 O.5 LO 9
44. Oklahoma City, Okla,22.3 l?.0 O.0 l C-5 22.6 56 54
45. Youngstown, Ohio * 53 54.
46. Grand Rapids, Mich. 21.8 l?.6 2.0 Sk: 45 40
47. Fort Worth, Tex. 24.6 l4.1 8.6 5.4 3.7 7]. 66
48. Hartford, Conn. 21.4 9.7 4.2 l - 8 0.8 37 39
49, New Haven, COnn. l6.9 5.9 2.3 l . l O.8 29 26
50. Nashville, Tenn. 26.6 lo e 9 le 5 0.0 0.0 Sk 46
5l. Flint, Michigan 25.9 18.5 7.9 2.7 O.8 73 6O
52. Springfield, Mass. 32.5 Sk Sk: 4l
53. Bridgeport, Conn. 14.1 5.4 l.9 l 3 l - 2 Sk 42
54, San Diego, Calif. *
55. Scranton, Penn. ll. 7 5.2 2.5 l. 3 O. 8 38 34
56. Des Moines, IOWa. lă.5 8.4 5.5 2.0 0.9 37 35
57. Salt Lake City, Utah *
58, Tulsa, Oklahoma 31.2 l4.4. O. O. O.O O.O 4.7 44
59. Long Beach, Calif. 12.4 4.8 l. l. 0.2 21. 2O
60, Pater son, N. J . 32.7 ll.9 7.6 le.9 Sk: Sk 58
6l. Yonkers, N. Y. ll.9 4. l. l.0 l. l. l.2 6l 56
62. Jacksonville, Fla. 27.0 l.9.5 l4 • 7 10.3 7.3 l48 178
63. Norfolk, Wa. 26. l 12.8 tº: ll2 lll
64. Albany, N. Y. 13.6 ll. l 8. 2 7.5 6.0 5l. 51
65. Trent On, M. J . 36.9 22.0 l0.9 5.3 2.2 Sk: 76
*Insufficient information.




~23-
Table 3. PROPERTY TAXES UNCOLLECTED AND DELINQUENT ; (B) PERCENTAGES
As of December 31, 1933. Cont, d
Ratio of Accumulated
YEAR OF TAX LEWY l933 Delinquency to
Cities by Groups Levy of
l932 1931 1930 1929 l928 1933 1932
l933 1932 193] 1930 1929 __l.934 lºš
Group III – 100,000 to 300,000 Population – Cont'd.
66.
67.
68.
69.
70.
7l.
72.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
36.
C.
C ſ •
88.
89.
90.
91.
92.
93.
94.
Kansas City, Kans.
Chattanooga, Tenn.
Camden, N. J.
Erie, Pa.
Spokane, Wash.
Fort Wayne, Ind. *
Fall River, Mass.
Elizabeth, M. J.
Cambridge, Mass.
New Bedford, Mass.
Miami, Fla.
Wichita, Kans.
Reading, Pa.
Taſºoma, Wash. *
ºffilinington, Del.
Knoxville, Tenn.
Peoria, Ill.
Canton, Ohio *
South Bend, Ind. *
Somerville, Mass.
Evansville, Ind. *
Lynn, Mass.
Utica, N. Y.
Duluth, Minn.
Gary, Ind. *
El Paso, Texas
Lowell, Mass.
Tampa, Fla.
Waterbury, Conn. *
26.
20.
46.
2l.
l.
4l.
9.
l.
27.
16.
14.
13.
42.
8.
8
W.
l
:
29. 6
43.5
:
4.4
l2. O 7. O
l9.9 lo .. 3
9. O 3. l
O. l O. 3
24. 1 9.8
O. 5 O. 2
O. O. O. 9
20.4 l3.8
8.0 3. l
6.5 2.6
4.9 2. l
23. l ll. 2
4.5 O. 6
O. 4 O - 2
O. Ol O. Q
3.4 l. 4
l3.8 5.1
l8. l >k
l. 3 0.2
23. 7 l.9.
:
:
©
l
:
.
2.
l
3
Sk
:
O
O.
.
.
:
2
O
º
.
55
48
95
46
2
4.7
ll
4.
132
62
23
l{35
49
lO
28
O. 3
34
55
LOO
ll 5
124
48
4.7
37
40
2
45
l'O
3
138
40
56
22
90
l4
124
44
8
37
O. 3
27
53
85
llO
4.
lO5
NOTE: Other cities not included in this table as data not prepared
publication when project was terminated on August 31, 1934.
º


-24-
TABLE 4. PROPERTY TAXES UNCOLLECTED AND DELINQUENT. (C) PERCENT OF
As of December 31, 1933 ACCUMULATED TOTAL
Source: Compiled by the Bureau of the Census, Division of Real Property
Taxation
Total C. YEAR OF LEVY
Cities by Groups l:932–33 1931–32 l930–31 1929–30 1928–29 Prior
Group I – Cities Having a Population of 500,000 and Over
l. New York, N. Y. LOO 50. O l'7.6 8, 7 4.9 3.3 l5.5
2. Chicago, Ill. 1OO 53.4% + + 46.6
3. Philadelphia, Pa. 100 55.0 23.2 9, 7 4.9 2. l 5.1
4. Detroit, Mich. 100 50.1 32.7 l0.6 l.4 2. l. 3-l
5. Los Angeles, Calif. 100 29.2 lO o 7 8.9
6. Cleveland, Ohio lOO 32. O 68. Oºk ºk
7. St. Louis, M.O. 100 54 - O 24.0 ll. .5 6.1 4.4
8. Baltimore, Md. lOO 63.5 22.3 8.5 2.2 l-l 2.4
9. Boston, Mass. lOO 74.6 9, 8 15. 6+ +
10. Pittsburgh, Pa. lOO 39. O 26.9 l4.1 6.6 3.6 9.8
ll. San Francisco, Cal. 100 74. 5 l6.3 5.3 3.1 O. 8
l2. Milwaukee, Wisc. lOO 6l. 2 22.9 lO. l. 4.0 ls 2 0.6
lº. Buffalo, N. Y. lOO 4l.O 16.5 4.3 2.5 2.5 33.2
Group II — 300,000 to 500,000 Population
l4. Washington, D. C. loC) 79.5 ll. 3 4.5 2. l O, 7 l.9
15. Minneapolis, Minn. 100 58. O 23.6 5, 6 2. '7 l.4 8, 7
l6. New Orleans, La. lOO 43.2 28.2 8. l 6.8 2.9 l0.8
l?. Cincinnati, Ohio LOO §:
l8. Newark, N. J. LOO 6l. 8 23.9 9.0 4.2 0.5 O.6
19. Kansas City, MO. lOO tº:
20. Seattle, Wash. LOO 6l. 3 25.2 9.3 4.2
2l. Indianapolis, Ind. 100 >}:
22. Rochester, N. Y. 1OO 48.9 19.3 ll. •l 5.8 4.5 10.4
23. Jersey City, N. J. 100 40.6 16.3 8. l. 4. l 2.9 28.0
24. Louisville, Ky. LOO 30.0 21.7 12.2 9.6 7. 9 l8.6
25. Portland, Oregon 100 40.0 25.3 l5.4 6.0 3. 8 9.5
* Insufficient information.
** Includes prior years; not comparable With other figures in this
line Or Column.
***Levies of 1930-31; 1931–32 only as of April 27, 1934.
TABLE 4 - PROPERTY TAXES UNCOLLECTED AND DELINQUENT .
As of December 31, 1933
(C) PERCENT OF ACCUM-
ULATED TOTAL–Cont, d.
Total C - YEAR OF LEWY
Cities by Groups l932–33 1931–32 1930–31 lº29–30 l928–29 Prior
Group III – 100,000 to 300,000 Population—Cont' (i.
26. Houston, Texas LOO 45.1 31.6 l6.3 5. l. l. 2 O. 7
27. Toledo, Ohio J.OO Sk
28. Columbus, Ohio lOO Sk
29. Denver, Colorado 100 42.2 2l. 5 12.9 l3.4 l0.0
30. Oakland, Calif. loC) 50.6 22.9 l0.4 3.4 l2.7
31. St. Paul, Minn. loC) 46.0 29.4 l0.4 6.2 8.0
32. Atlanta, Ga. lOO 31.6 2l. 2 37.5 5.2 4.5
33. Birmingham, Ala. 100 95.2 2.0 2. l 0.5 0.2
34. Dallas, Texas LOO 45. O 26.2 15.0 7.7 6.1
35. Akron, Ohio LOO Sk:
36 e Memphis, Tenn. lOO 40. l 24.6 l6 •l 9.4 6.1 3. 7
37. Providence, R.I. 100 34.8 8.9 17. O l6. l 13.2
38. San Antonio, Tex. 100 26.4 2]... 6 10.2 6, 7 4.0 3l. 1
39. Omaha, Nebraska, l00 36.4 23.9 13.6 3.3 ll. 7 ll. •l
40. Syracuse, N. Y. LOO 33.9 28.9 9.6 3.7 1.7 22, 2
4l. Dayton, Ohio lOO Sk:
42. Worcester, Mass. 100 95.4 4.6
43. Richmond, Wa. lOO 55.5 21.2 ll.4 6.5 5.4
44. Oklahoma City, Ok. 100 40.9 24.0 0.0 l2.5 22.6
45. Youngstown, Ohio loC) Sk
46. Grand Rapids, Mich.100 55. O 38.3 6.7
47. Fort Worth, Tex. 100 37. 3 2l.9 l3.2 8. l. 5.2 l4.3
48. Hartford, Conn. lGO 54.8 26.5 ll.4 4.3 l.9 l-l
49. New Haven, Conn. 100 65.8 20. l. 8. l. 3.5 2.5
50. Nashville, Tenn. 100 67.5 28.5 4.0
5l. Flint, Mich. lOO 43.4 33.2 l6, 7 5.3 l.4
52. Springfield, Mass. 100 79. O 21, 20
53. Bridgeport , Conn. 100 33.9 14.0 5.0 3.3 3. l 40.7
54. San Diego, Calif. 100 Sk
55. Scranton, Pa. lOO 50.6 22.9 ll. •l 5.9 3.6 5.9
56. Des Moines, Iowa 100 44.2 25.3 l6.4 5. 7 2.5 5.9
57. Salt Lake City, U. loC) Sk
58. Tulsa, Oklahoma loC) Sk
59, Long Beach, Calif. 100 63.6 28.5 6.9 l.0
60. Paterson, N. J. l.00 56. l. 23.9 l5. 7 4.3
6l. Yonkers, N. Y. 1OO 52, O l3.6 5.0 3-l 3. l 23.2
62. Jacksonville, Fla., 100 lèſ-l l9. O lö.5 lO. 8 8.3 31. .. 3
63. Norfolk, Wa. lOO 34.7 17.3 48. Oºk
64. Albany, N. Y. lOO 26.8 23.3 l? ... O l4.9 l0.9 7. l.
65. Trenton, N. J . lOO 42.4 30.3 l5.7 7, 8 3. l O. 7
* Insufficient information.
**Includes prior years; not comparable Vºith Other figures in this
line Or column.




-26-
TABLE 4. PROPERTY TAXES UNCOLLECTED AID DELINQUENT. (C) PERCENT OF ACCUM.
As of December 31, 1933. ULATED TOTAL–Cont, I d.
Total C. YEAR OF LEVY
Cities by Groups 1932–33 1931–32 l'930–31 l929–30 l928–29 Prior
Group III — 100,000 to 300,000 Population—Cont'd.
63. Kansas City, Kans. 100 Sk
67. Chattanooga, Tenn. 100 55.4 l8.9 9, 8 3.7 2.4 9.8
68. Camden, N.J. lOO 42.9 25.8 15.5 8.4 7.4%%
69. Erie, Pa. 1OO 54.0 22.9 12.0 6.3 3.9 O.9
70. Spokane, Wash. LOO 54. l 26, 7 lO.O 2.9 6.3
7l. Fort Wayne, Ind. 100 Sk
72. Fall River, Mass. 100 76.6 5.4 15.4 l.0 l.O 0.6
73. Elizabeth, N. J. 100 53.4 22.1 ll. 7 2.8 LO.O.3%
74. Cambridge, Mass. 100 93.2 5.0 l. 7 6) el
75. Nevi Bedford, Mass. 100 41.3 : 0.0 26.9 31.8
76. Miami, Fla. lOO 20. l. 22.4 l6.4 10.6 8.3 22.2
77. Wichita, Kansas LOO 40.6 21.9 9. 1 3.4 2.3 22, 7
78. Reading, Pa. 1OO 56.2 24.7 9.9 3.2 6.0
79. Tºroma, Wash. 1OO tº:
80. Wilmington, Del. 100 59.4 23.2 9.5 4.3 3.6
8l. Knoxvillo, Tenn. 100 47. l 29,6 l3.5 6.6 3, 2% +
83. Peoria, Ill. LOO 60.4 34.9 4. l. 0.6
83. Canton, Ohio lOO >k -
84. South Bend, Ind. 100 Sk
85. Somerville, Mass. 100 94.9 3.5 l. 6
86. Evansville, Ind. 100 Sk
87. Lynn, Mass. lOO 97, 8 2.2
88. Utica, N. Y. lOO 24.3 12.9 5.3 2-l 2.9 52.5
89. Duluth, Minn. lOO 42.8 25.8 9.6 2] , 8% +
90. Gary, Ind. LOO >3
91. El Paso, Texas lC)O l8.8 26.9 54, 3% º
92. Lovrell, Mass. lOO 71.7 25.4 2.9
93. Tampa, Florida lOO 46.3 22. 7 l? ... O 9.9 4.1.
94. Waterbury, Conn. 100 Sk
* Insufficient information.
**Includes prior years; not comparable VIith other figures in
this line or column.
Note: – Other cities not included in this table as data not prepared
for publication when project Was terminated. On August 31, 1934.
–28-
PART II – Distribution
Delinquency by Types of Real Estate
Levies of 1932–33
URBAN TAX DELINQUENCY
Part II. Distribution of Tax Delinquency
By Types of Real Property in Sixty-two Cities
Levies of 1932–33
This study of distribution of delinquency on ad valorem tax levies
On real estate by types of property is based on returns from sixty-two
Cities as listed in the several tables. These returns (except in the
Ohio cities of Cleveland Heights, Lakewood and Shaker Heights) were
founded on the field schedules of the real property inventory that was
being made in selected cities during the winter of 1933–34 by the Bureau
of Foreign and Domestic Commerce with the assistance of the field.
Organization of the Bureau of the Census. Cities also included in the
real property inventory, but not in this analysis, were Birmingham,
Alabama; Peoria, Illinois; Santa Fe, New Mexico; Worcester, Massachusetts.
- The Sixty-two cities had a combined valuation for tax purposes of
$6,446,000,000 and combined tax levies of $266,000,000. They were
distributed throughout the country and ranged in size from Casper,
Wyoming, to Cleveland, Ohio.
The tabulations herein represent the result of samplings in the
Several cities, and the amounts and percentages are for the samples
rather than for any city as a whole, thus limiting the use of the data
in respect to distribution of the known aggregates of either collections
or delinquency in any of the cities. It will also preclude the usual
combined footings, averages and ratios for all cities included in
the study.
This study contains the summaries and consolidated data with more
particular description of the project and methods, followed by a collec-
tion of the separate reports for the sixty-two cities, unpaged.
--30-
1. SUF/MARY
Types of real estate are shown in the following table according to
the percentage of delinquency of the median city in each type as deter—
mined from the fifty-seven cities that are reported herein for current,
as distinguished from accumulated, tax delinquency. Thus, in the tabula–
tion of percentages of delinquency by vacant lots, (Table A) twenty-eight
cities indicated larger and twenty-eight indicated smaller percentages
Of delinquency than the median rate of 31.0 percent.
This ranking determines the order in which the types of property
are considered * this study.
RANKING OF TYPES BY MEDIAN PERCENTAGES
Tax Levies of 1932–33, in Fifty-seven Selected Cities
Compiled by Bureau of the Census, Division of Real Estate Taxation.
Rank Type of Improvement - Median Rate of Type Delinquency
l Vacant Lots 31. O *
2 Apartment Houses 27. 6
3 Multiple DWellings 24. 1
4. Hotels, Clubs, Rooming Houses 20.6
5 I'lats over Stores l8.9
6 Garages, Gas Stations, Etc. 18.8
7 One-Family Dwellings l8.2
3 St Ores l6.4
9 Office Buildings, Warehouses, Theate.ns 7.7
lO Industrial Properties 6.2
This table is also included in Table D where three other rankings
also are developed, each. On a different basis, depending on percentages
as compared to medians, and the delinquency by number of parcels as
compared with delinquency by amount of levy.
The relative delinquency by types of realty as shown in Table C
is here summarized, numerical amounts being omitted and the types ranked
as l to lo according to their relative standing Within each city, the
type of realty with the
highest delinquency ranked as l, the second highest 2, and the lowest 10.
Thus, in 21 cities vacant lots showed the highest average percentages of
delinquency, in 10 cities the second highest, in 10 cities the third
highest and in none the lowest.
RELATIVE DELINQUENCY BY TYPES OF REALTY
Tax Levies of l932–33
Compiled by the Bureau of the Census, Division of Real Estate Taxa-
Rank by Type of Rankings in 63 Cities Summarized tion
Median Improvement lst 2nd 3rd 4th 5th 6th 7th 8th 9th 10th
l Wacant Lots 21 10 10 7 3 3 3 3 2 O
2 Apartinent Houses l? 5 7 8 5 7 2 6 2 3
3 Multiple Dwellings 3 l l l O lé 9 7 4 l l O
4. Hotels, Clubs, Rooming
Houses 7 13 7 3 6 6 6 5 4 5
5 Flats over Stores 7 5 7 9 6 6 6 5 7 4.
6 Garages, Gas Stations,
Etc. 2 6 7 6 10 6 là 7 4. l
7 One—Family Dwellings l 4 lo 9 15 ll 6 4. 2 O
8 Stores 2 4. 2 4 7 9 l? ll lo l
9 Offices, Warehouses,
Theaters O 2 2 O O 4 4 l? 22 l6
lO Industrial Properties 2 2 O O l 3 6 8 8 32
The titles of the groups are self-explanatory, except that multiple
dWellings comprise buildings with two to eight J
~”
dyiellings and apartment houses are buildings with over eight avellings.
2. RESPONSIBILITY FOR DELINQUENCY BY THE RELATIVE WALUE OF PARCELS
The table following presents a summary of the responsibility for
delinquency by the rºlative value of parcels in fifty-seven cities as taken
from the summaries of Tables F to 0, inclusive. The five cities records,
ing tax delinquency only on an accumulated basis are here omitted as the
nature of their figures precludes the comparisons necessary to this table.
This comparison is made by comparing (a) the percentage of delinquency
by amount of levy with (b) the percentage of delinquency by number of
parcels, for each type of property in each city, If the percentage of
amount is greater than the percentage of number, then the larger than
"." - ... -' J . average levies are
responsible for the greater part of the delinquency. Since the tax
rate is the same for both the higher and the lower than average valued
property, if the higher than average levies caused the larger part of
the delinquency then the higher than average valued property was
responsible. Conversely, if the percentage of delinquency by amount
was less than the percentage of delinquency by number, then the lower
than average valued property was responsible for the greater amount
of the delinquency. If the differences between the two percentages of
delinquency was 1% or less, the responsibility for the delinquency was
Considered balanced.
RESPONSIBILITY FOR DELINQUENCY BY RELATIVE VALUE OF PARCELS
5? Cities
Type of Improvement Number of Cities in Which Responsibility
for Delinquency is liore Attributable to:
Higher Walued Lower Valued Neither
Parcels Parcels
Vacant Lots ll 38 8
Apartſment Houses 15 - 32 lO
Multiple Dwellings - 9 40 8
Hotels, Clubs, Rooming Houses 18 32 7
Flats Över Stores l4 37 6
Garages, Gas Stations, etc. l4 36 7
One-Family Dwellings S 40 8
Stores 7 45 5
Offices, Warehouses, Theaters 5 4? 5
Industrial Properties 3 49 5
3. PERCENTAGES OF DELINQUENCY BY TYPES
The percentages of delinquency by the several types of real estate
in the respective cities is shown in Täble A, the cities being grouped
–33-
according to the classification for size adopted by the Bureau of the
CenSU.S.
The delinquency is stated in each case only for the property in-
cluded in the sampling, the relative proportions of sample's not being
known in any city either (a) as between types or (b) to the aggregate
of the type. Therefore comparisons will not necessarily be valid between
the percentages of either (a) various types in the same city, (b) the
type and the known aggregate of tax delinquency in the city, or (c)
the same types in various cities. Wide variations between types within
a City may result from the acts of a few impºrtant taxpayers in any One
Class, or the relative unimportance of one or more types, or even inad-
equacy of the sampling. Wariations between cities in different States
may reflect the strength or weakness of enforcement policies as embodied
in the tax laws — or as applied by the collection officials. Such factors
are Outside the scope of this study.
These same qualifications and limits to the use of this data are
applicable to tables F through 0, which show the data for each city by
type of improvement. Whereas no 'individual' figures for a city can be
said to be representative of that city or comparative to another city,
the totals acquired by Such a wide sampling Over the entire country can
be said to be fairly indicative of me general condition for each type
of improvement. However the totals cannot be compared with respect to
determining the relation between the total " amounts' of each type of
iſ provement for the country.
The current delinquency referred to in these tables is generally for
the tax year of 1932–33, which ended June 30, 1933. However, the prior
year was the last available in a few cities, sometimes because it was the

r–7
last to become fully delinquent by reason of the long periods of grace
allowed after the tax was levied or before any substantial penalty
was applied. It thus results that both the period allowed for payment
Without penalty and the period between penalty date and that of return
for this study, may show considerable discrepancies from the standard
Of tabulation, as may be deduced from Table D herein.
It is quite certain, however, that there are other elements of
equal importance to those who seek comparability — notably tradition,
efficiency and conditions of ownership. Hence this study proceeds on the
impersonal basis of gauging tax collections and delinquencies to the
fiscal needs of government the needs being predicated. On the mere fact
that the levy was inade.
4. RELATIVE DELINQUENCY BY TYPES
The percentages of delinquency by each of the ten types of real
estate as here classified are the basis of indicating the relative
delinquency of each in the respective cities as sampled, shown in Table
B. This ranking from one to ten according to size of percentage is
west to the limitations for comparability heretofore noted. The
adequacy of sampling for each type and the differences in tax collection
methods have not been subjected to such critical investigation and
mathematical Weighting as to Support absolute comparisons.
However, the direction of speculative operations in real estate
subdivision and construction during the post-war boom period is rather
Well indicated by relatively high ranking for delinquency of particular
types. Cities that maintained conservative policies for annexation of
suburban areas during that time may not show the relatively high rates
of delinquency for vacant lots that now appear for the types of irn—
provement intended for investment income, yet even this comparison fails




-35-
if the city already contained much rural land.
Contemporary economic conditions in these cities are reflected in
these rankings, yet not to an extent that will justify statistical
comparison without further reaearth. Excellent rental conditions may be
Offset by kax collection procedure. Conditions of ownership, productivity
Of business, intricacies of credit operations, are among the many factors
that affect local tax collection processes even apart from the strictures
of the tax law, and must be considered when statistical comparisons are
undertaken on the basis of these data.
The general condition as summarized previously and as detailed in
Table B shows the relatively low delinquency of properties that are usual-
ly held for continued ownership and use rather than for increase in
Capital values.
5. TAX SCHEDULES IN THE SELECTED CITIES
The importance of variations in the tax schedules Of the cities
included in this study has been emphasized in preceding sections of this
report.
It is possible, however, to overs tress the unavoidable differences in
collection periods and in time lag from penalty date to date of report, if
any, because mere extent of time in such cases does not appear to be so
significant as do such other factors as collection zeal and fear of penalty.
Not only Will the bulk of taxes on solvent investment holdings be paid just
prior to imposition of a penalty in excess of interest values, but usually
no important amount of taxes is paid after delinquency until the next
Step in collection precedure is actually approached. Such second step,
as by tax sale, did not intervene is any city prior to date of report for
this study.
Table P shows the dates on city tax schedules so far as important for
–36-
present purposes. These dates are as reported by the local Workers and
as tabulated in the reports for the respective cities which are shown
following the summaries herein, but here with more precision in the case
of certain cities. The date when the levy is due and payable (Table P.
column 3) shows when the amount of the tax was known and could be paid,
even though in many cities the tax was payable in two or more installments
and Often the tax penalty for delinquency occurs separately on each
installment as shown (Table P, column 4).
In each city the last tax roll to become fully delinquent was
Specified for examination. Differences in tax schedules appear even for
tax districts within the same State, as in the cities of Syracuse and
Binghamton, New York; Erie and Williamsport, Pennsylvania; Wichita and
Topeka, Kansas; Baton Rouge and Shreveport, Louisiana; Austin, Dallas
and Wichita Falls, Texas; which make it impossible to consider the
Separate units as being entirely comparable.

–37-
TABLE A. PERCENTAGE OF TAX DELINQUENCY BY TYPE OF IMPROVEMENT
BY AMOUNT OF LEVY -
Compiled by Bureau of the Census, Divisionoof Real Estate Taxation
Wacant Apartment Multiple Hotels, Clubs Flats over
City Lots Houses Dwellings Rooining Houses Stores
(l) (2) *—º-– (5) (6)
Population Group of 300,000 to 500,000
*Delinquency includes special assessments.
**Includes "miscellaneous" in this city.
Indianapolis 31. 6 37.5 40. 9 42.2 28.9
Minneapolis 24.8 3O. 7 22. O 40. 9 26.2
Portland, Ore. 39.1 49.2 48.5 37.2 35.7
Seattle 44.6 37 - O 34.1 29. l 32.9
Population Group of 100,000 to 300,000
Atlanta. 34.7 67. 8 44.4 57 ºr 3 53.8
Jallas. 12. - § lº. 8 6.9 ., 4.9
T. J.G. S W Ç © - o º •4
jºines ::: ; # 5: º
Jacksonville” lºº. 3 25.4 32.5. 29.4 35. 5
Oklahoma City 20.2 l6.8 2l. 3 40. O ll. 3
Provićénce l. 4 O. O O. 9 O. O l. 6
Richmond 20.9 35. 7 ll. 2 ll. 3 7. 6
Salt Lake City 31.0 40. O 4l. 5 22.9 6.2
San Diego l9. l ll. 8 ll. O l9. 3 lO. 4
St. Paul 39 , 6 34. O 2l. 3 32. l 18.9
Syracuse 23.6 14. O l5. O 9.9 l3.4
Trent. On 49. Tº 54, 3 38.9 32.8 4.l.. 7
Wichita. 34.2 ll. 3 25.8 l6.1 24.3
Wilmington 49.9 9. O 21.0 42.5 22.2
Population Group of 50,000 to 100,000
Asheville 4l. l 39. l. 47. 2 58. 2 62. 7
Austin l?... O 25. O l2. 7 l2.8 l8.5
Billghamton 20.6 18.4 ll. l. 6. l ll. 4
Charleston 43.8 99. Tº 39. l 70. 2 44. O
Columbia 36.7 lOO ... O 37. 4. 64.6 39.9
Decatur 25.6 ‘ 2.1. 13...? ll... 6 , 6.2
Greensbofo 66.6 87. 9 73. 3 40. 6 23.4
Kanosha. 53. l l9.4 43. O 72.8 54. O
Lansing 37.6 30.0 22.5 lO. O l5.4
Lincoln 49.4 34.2 24.0 35. O 33. O
-38–
Table A. Percentage of Tax Delinquency by Type of Improvement, Cont'd.
Garages One-Family Office Bldgs, Ware— Indus—
City Gas Stations, etc DWellings Stores houses, Theaters/trial Prop-
O (l) (7) (8) (9) (10) erties (ll)
Population Group of 300,000 to 500,000
Indianapolis lă.4 36.4 18.2 8. l. 47. l
iiinneapolis 34. O l'7.4 2O. 9 24. 7 6.2
Portland, Ore. 34.2 36.2 22.6 l5.6 32. 3
Seattle 28.4 35. O l9.1 2l. 5 17. 3
Population Group of 100,000 to 300,000
Atlanta l'7. 9 39.9 22.6 ll. 7 lO. 5
Dallas 4. 2 l? .. 5 4.6 2. l O. l.
Des Moines 3. 7 l4.4 4. 7 5.3 6.2
Erie 47. 8 33.6 30.6 37. 9 26. 3
Jacks Onville 14.2 31.8 35. O 5. 3 29. 5
O Oklahoma City lä. 3 l'7.4 4. 7 3. 7 4.2
Providence l. 3 O. O 3. 8 O. O l. 7
Richmond 4.5 14.4 5.4 4. 7 7.2
Salt Lake City 19.2 33. l l5.6 7.5 4.2
San Diego 13.4 7.2 3. 8 6. Tº 3.9
St. Paul 3O. 8 15.1 19. l lº. 8 18. Tº
Syracuse 14.2 l2. 7 7.5 6.8 38.2
Trent. On 50.6 36.6 32.3 27. 8 23. 3
Wichita. 27. l. 22.4 13.4 17.6 5, 7
ºilmington ll. l lö. 6 18.6 l. 3 2.6
Population Group of 50,000 to 100,000
Asheville 36.4 38. 3 34.2 18.9 l? .. 5
Austin 10.3 17. 5 l5. l 7. l. l. 2
Singhamton l3. l 4,8 3. 3 0.0 3.9
Charleston, SC. 28. 3 32. l 27.8 23. 3 l. 2
Columbia, S.C. 18.8 42. 3 4l. 2 lA. l. 1.0.0
Decatur l. 7 l4.4 3. 3 O. 2 O. 2
Greensboro 49.3 6O. 7 43. l l6.9 33.9
Kenosha 36. 3 37.5 40. l 35.4 4 - 6
Lansing 33. O l9. l. l4. l. 6.9 2.8
Tincoln 25.5 25.0 19.0 l8, 7 ll. 8





Table A. Percentage of Tax Delinquency by Type of Improvement, Cont'd.
By Amount of Levy
- Wacant Apartment/Municipal Hotels, Clubs Flats over
City Lots Houses DWellings Rooming Houses Stores
(l) (2) (3) (4) (5) (6)

Population Group of 50,000, to 100,000
Little Rock 33.2 24.8 26. O 23.9 58.5
Portland, Maine O. 3 3. 3 2. O l.9 l. 3
Pueblo 39. l 34. O 34.6 37. l. 28. l
Racine 42.2 6l.9 52. l. 22.2 54.3
Sacramento l6.8 29.2 ll. 2 l6. O 6.7
Shreveport ll.9 15. 7 6.1 4.8 O. O
Springfield, Mo. 31.2 47. 2 31.5 33. O 31... O
St. Joseph, Mo. l8.0 28.9 9.2 5.3 ll. 3
Topeka, Kansas l6. O 4. O 8.2 8.5 l, 4
Waterbury 5.6 3l. 3 24.1 27. 9 44.2
Wheeling 17.7 O. O 24 ...? . 17.7 27.3
Population Group of 30,000 to 50,000
Bat On Rouge 59.2 89. l. 50. l 65.2 37. 7
Butte 4]... ? 25.8 37. 9 34.8 53. 7
Hagerstown 67. l. l4.7 28.8 68.6 51.9
Jackson, Miss. 13. 7 O. O 7.2 3.9 O. O
Nashua 2. 3 8. S 6.9 O. O L5, 7
Paducah 27. O 4l. 2 l5.9 32. O l.9
Phoenix 32.5 34.4 2l. 6 9.8 2l. 3
Sioux Falls l6. l. 5. 3 ll. 4 5. 3 4. 5
Wichita Falls 44.6 42. 7 5l. 9 20.6 6.4
Williamsport 7O. 8 45.2 36. l l6.6 57.7
Zanesville 2l. 2 30.2 26. 7 38.5 l? .. 3
Population of 25,000 to 30,000
Albuquerque 8.9 14.8 28. Tº ll. 9 3. l.
Fargo 56.5 27. 6 25.3 33.9 l2.4
Population of 10,000 to 25,000
Boise 45. l. 9. l. 37.5 O. O O. O
Casper 0. 5 l. 3 4.9 l2. O O. l
Frederick l3.4 0.0 l?. O O - O l8. 9
Reno 24.8 6.8 6.6 l3.4 l6. O
Additional Ui Ules Reported. Only for Accumulated Delinquency
Cleveland 453.0 lC)3.9 90.5 l33.6 ll 5. 7
Cleveland Htgs. 362.2 29. O 72.9 O. O O. O
Knoxville 124, 2 73.9 72. 3 40. 9 78.9
Lakewood, Ohio 92. O 58.5 64.4 O. O 89. 8
Shaker Htgs. 279.9 l'7. 5 67. O O. O O. O
–40–
Table A. Percentage of Tax Delinquency by Type of Improvement, Cont'd.
Garages, One-Family Office Bldgs ., Ware-_3 Industr
City Gas Stations, etc Dwelling Stores houses, Theaters/rial Prop-
(1) (7) (8) (9) (10) erties (ll)
Little Rock 29. O 28. 5 l8. l 5l. O l'? .. 6
Portland, Maine l.9 O. 8 l. 4 O. l O. 9
Pueblo 2l. 4 30. O 37. O 4.8 ll. J
Racine 37.4 40.6 29.3 31.6 17. 9
Sacramento lO. O l2.5 l2.8 7.7 O. l
Shreveport 3. 3 4.5 2.4 2.0 l4. l
Springfield, 32.9 38.4 34.2 19.8 5. 3
St. Joseph, Mo. 2. 3 13.4 5. 3 4. 2 O. O
Topeka, Kansas 4. 7 8. 3 1.4 2.4 2.2
Waterbury l3. 3 9.8 l6.4 l2. 3 (). 8
Wheeling 10. 3 l4.1 l? .. 3 12.8 l. O
Population Group of 30,000 to 50,000
Baton Rouge 58. 8 50, 9 40.4 42. l 45.4
Butte 23. l k + 35. 3 12. 3 13. 7 O. :)
Hagerstown 54.6 40. O 26. l l9. l 24. l
Jacks On, Miss. 3. 7 9. 8 l0.4 O. 3 7. l.
Nashua ll. 2 4.1 l. 4 O. O O. l
Padlºc ah 2.8 l6. O 9. l. l. 5 O. O
Phoenix 27.2 2O. l ll. 6 5. O l9. O
Sioux Falls 5.9 l2.9 9. 3 3. Tº 2. 7
Wichita Falls 33.5 42. O 21.9 32. 3 6.4
Williamsport 63.4 39.9 33.2 26.8 2l. 2
Zanes Ville l3. O 33.5 3. 7 2O. 9 O. O
Population of 25,000 to 30,000
Albuquerque l'7. 1 lA. 3 25. l 4.9 ll. 4
Fargo 23.4 2l. 2 21.4 3. 7 2.5
Population of 10,000 to 25,000
Boise 2l. O l8.2 l3.2 26.6 l4. O
Casper l.9 l. 9 l.9 O. O l. 6
Frederick 22.9 l3, 8 9. l O. 5 8.8
Reno l9. 6 lO. O l3. l 2l. 4.2
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 93. 6 92. O lO2.6 52. " 38. 3
Cleveland Hgts. 21.9 59. 3 3. * O. C (). O
Knoxville 39.7 74. 3 l8.4 l'7.4 33. ()
Lakewood, Ohio 53.4 52.4 ll2. 3 (). () 9.5
Shaker Hgts. l'7. 9 65.8 l40. 9 O. O O. O
TABLE –B– RELATIVE DELINQUENCY OF TYPES OF REALITY IN 62 CITIES
By Amount of Levy
Type of Realty with Highest Percentage of Delinquency = 1, Lowest = 10
Compiled by Bureau of the Census, Division of Real Estate Taxation
Flats over
Vacant Apartment Multiple Hotels, Clubs,
City Lots Houses Dwellings Rooming Houses Stores
(2) (3) (4) (5) (6)
Population group of 300,000 to 500,000
Indianapolis 6 4. 3 2 7
Minneapolis 5 3 7 l 4.
Portland, Ore. 3 l 2 4 6
Seattle l 2 4. 6 5
Population group of 100,000 to 300,000
Atlanta 6 l 4. 2 3
Dallas 3 4 2 5 6
Des Moines 5 6 2 3 l
Erie 8 6 2 lO 4.
Jacksonville l 8 4 7 2
Oklah ma City 3 5 2 l º
P: Ǻ idence 4 8 6 9 3
R} chmond 2 l 5 4 6
Sa" . "ake City 4. 2 l 5 9
San Lego 2 4 5 l 6
St. Paul l 2 5 3 7
Syracuse 2 5 3 8 6
Trent. On 3 l 5 7 4
Wichi + a l 4. 6 lO 3
Wilmiiigton 2 3 l 8 9
Population group of 50,000 to loC,000
Asheville 4 5 3 2 l
Austin 4 l 7 6 2
Binghamton l 2 5 7 4.
Charlº ston, S. C. 4. l 5 2 3
Columbia, S. C. 7 l 6 2 5
Decatur l 7 3 4. 5
Greensboro 3 l 2 7 9
Kenosha 3 9 4 l 2
Lansing l 3 4. 8 6
Lincoln l 3. 7 2 4.




~42-
Table B Relative Delinquency Of Types Of Realty In 62 Cities, Cont'd.
City Garages, Gas One-Family Retail Offices, Ware- Industrial
Stations, etc. Dwellings Stores houses, The-- Properties
(7) ºl- (9) vers (10) Cll).

Population Group of 300,000 to 500,000
Indianapolis 9 5 8 lO l
Minneapolis 2 9 8 6 l{}
Portland, Ore. 7 5 9 lO 8
Seattle 7 3 9 8 lO
Population Group of 100,000 to 300,000
Atlanta 8 5 7 9 1O
Dallas 8 l 7 9 1O
Des Moines lO 4. 9 8 7
Erie l 5 7 3 9
Jacksonville 9 5 3 1O 6
Oklahoma City 6 4. 8 lO 9
Providence 5 7 l lO 2
Richmond 9 3 lO S 7
Salt Lake City 6 3 7 8 lO
San Diego 3 8 7 9 1O
St. Palill 4 9 6 1O 8
Syracuse 4. 7 9 1O l
Trenton 2 6 3 9 lO
Wichita 2 5 7 8 9
Wilmington 5 4. 7 6 lO
Population Group of 50,000 to 100,000
Asheville 7 6 8 9 lO
Austin 8 3 5 9 lO
Binghamton 3 8 6 l() 9
Charleston, S.C. 7 6 8 9 10
Columbia, S. C. 8 3 4. 9 LO
Decatur 8 2 6 9 lO
Greensboro 5 4. 6 lO 8
Kenosha 7 6 5 8 lO
Lansing 2 5 7 9 lO
Lincoln 5 6 8 9 lO




- - -
Table B. Relative Delinquency of Types of Realty In 62 Cities, Cont'd.
City Garages, Gas One-Family Retail Offices, Ware— Industrial
Stations, etc. Dwellings Stores houses, Theaters/Properties
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 4 6 9 2 lO
Portland, Maine 4 8 6 lO 7
Pueblo 8 6 3 lO 9
Racine 6 5 8 7 | l()
Sacramento 7 5 4. 8 lO
Shreveport 7 6 8 9 2
Springfield, Mo. 5 2 4. 9 lO
St. Joseph, láo. 9 3 7 8 lO
Topeka, Kansas 5 3 9 7 8
Waterbury 6 8 5 7 lO
Wheeling 8 6 5 7 9
Population Group of 30,000 to 50,000
Baton Rouge. 4. 5 9 8 7
But te 7 4. 9 8 lO
Hagers town 3 5 7 9 8
Jackson, Miss. 7 3 2 8 5
Nashua 2 5 7 lO 8
Paducah. 7 4 6 9 lO
Phoenix 3 6 8 lO 7
Sioux Falls 5 2 4 9 LO
Wichi ta Falls 7 6 5 1O Q
Williampport 2 5 8 6 lO
Zanesville 7 2 9 6 1O
Population Group of 25,000 to 30,000
Albuquerque 3 5 2 9 7
Fargo 5 7 6 9 lO
Population Group of 10,000 to 25,000
Boise 4 - 5 7 3 6
Casper 3 4. 5 lO 6
Frederick l 4. 2 8 9
Reno 3 7 6 2 lO
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 6 7 5 9 lO
Cleveland Heights 5 3 6 9 lO
Knoxville 7 3 9 lO 8
Lakewood 6 7 l 9 8
Shaker Heights 5 4. 2 9 lO
à




–44–
Table B-Relative Delinquency Of Types Of Realty. In 62 Cities Gont" d.
City Vacant Apartment Multiple Hotels, Clubs, Flats
O - - Lots Houses Dwellings Rooming Houses Over
- - - Stores
Population Group of 50,000 to loo,000 (Contºd)
Little Rock 3 8 7 5 l
Portland, Maine 9 l 2 3 5
Pueblo l 5 4 2 7
Racine 4 l 3 9 2
Sacramento 2 l 6 3 9
Shreveport 3 l 4. 5 lO
Springfield, Mo. 7 l 6 3 8
St. Joseph, Mio. 2 l 5 6 4
Topeka, Kansas l 6 4 2 l()
Waterbury 9 2 4. 3 l
Wheeling 4. lO 2 3 l
O - Population Group of 30,000 to 50,000
- Baton Rouge 3 l 6 2 lO
But te 2 6 3 5 l
Hagers town 2 1O 6 l 4
Jackson, Miss. l lO 4. 6 9
Nashua 6 3 4 9 l
Paducah. 3 l 5 2 8
Phoenix 2 l 4. 9 5
Sioux Falls l 6 3 7 8
Wichita Falls l 8 4. 2 3
Williamsport l 9 3 7 4
Zanesville 5 3 4. l 8
O Population of 25,000 to 30,000
Albuquerque 8 4 l 6 lO
Fargo - 1 * 3 4. 2 8
Population of 10,000 to 25,000
BOise l 8 2 10 9
Casper 8 - 7 2 l 9
Frederick 7 6 3 lO 5
Reno l 8 9 5 4
Additional Cities Reported Only for Accumulated Delinquency
Cleveland l 4 8 2 (3
Cleveland Heights l 4. 2 8 7
Knoxville - l 4 5 6 2
Lakewood 2 5 4. l() 3.
Shaker Heights l 6 3 8 7





—45-
TABLE C.-PERCENTAGE OF TAA DELINQUENCY BY TYPE OF IMPROVEMENT
- - BY NUMBER OF PARCELS
Compiled by Bureau of the Census, Division of Real Estate Taxation.
City Vacant Apartment Multiple Hotels, Clubs, Flats Over
I, Ots Houses Dwellings Rooming Houses Stores
Population Group of 300,000 to 500,000
Indianapolis 31. 7 2O. 7 22. 7 26. O l6.2
Minneapolis 48. 9 4l. 3 27.3 4l. 4 32. 7
Portland, Ore. 50 . O 53. 3 52.8 43.3 54. O
Seattle 56.2 42.6 39. 3 40. 3 39.8
Population Group of 100,000 to 300,000
Atlanta 35. l 53. l 39.7 4l. l 43.3
Dallas 27.2 l6.4 l9. l 16.4 ll. 8
Des Moines 37. 3 l 3.6 23. 1 31.6 15.2
Erie 52.9 5l. 4 4l 3 - 44.3 46. l
Jacksonville 52. 3 24.5 34. i. 32.9 44.4
Oklahoma City 36. 6 2l. 6 22. 7 2O. 6 18.5
Providence 2. O ... O l. 1 ... O 2.2
Salt Lake City 44. 8 45.2 42.9 3l. 3 23.2
San Diego 22. l 9.5 l2.5 lº. 8 l2.2
St. Paul 55.6 32. l 25. O 27.2 l6.5
Syracuse 45.2 l6. l l6.4 22. Tº l? .. 3
Trent. On 55.6 62.5 45.2 35. 7 49. 9
Wichita 53.9 25.4 29. 5 31.4 26. 3
Wilmington 26. 7 12.2 l3.2 l6.6 16.2
Population Group of 50,000 to 100,000
Asheville 62, 8 35.5 53.2 48. 4 56. Tº
Austin 26. l. l6. O 1.7. 9 l'7.6 22. O
Binghamton 2l. 9 2l. 5 l2.6 l'7. 6 l{5. 8
Charleston, S. C. 46.6 lOO . () 42.4 48. O 39. Tº
Columbia, S. C. 28. 3 lOO ... O 46.6 48. l 45.2
Decatur 34. 7 7.6 21.3 2l. l. ll. O
Greensbofo 68. 8 75. O 67. 8 74. 3 34.8
Kenosha 80. O 46.4 43.6 49. O 55.6
Lansing 5l. 6 31.8 23.4 26. Tº 2l.9
Lincoln 52.6 37.2 26. O 38. Tº 37.5
º-º *
Table C. Percentage of Tax Delinquency by Type of Improvement,
By Number of Parcels – Cont d.
City Garages, Gas One-Family Stores Offices Bldgs, Industrial
Stations, etc. Dwelling Warehouses, Properties
Yºv Theaters
Population Group of 300,000 to 500,000
Indianapolis l6.6 22. 7 l6.5 ll. 8 16. 7
Minneapolis 30.9 23.5 31.4 33.3 25.1
Portland, Ore. 49.3 48. O 46.5 34.9 48. 3
Seattle 40. 9 42.1 37.2 32.6 35.4
Population Group of 100,000 to 300,000
Atlanta - 25.9 37.5 31.5 27. 6 23. 6
Dallas l3.2 22.8 9. Tº 5. O 6. l
Des Moines ll. 4 22.2 lO. O 15. O 2l.9
Erie 39. O 38. Tº 39.5 48.5 40.2
Jacksonville 23.5 35. 5 39.2 l5.2 36.4
Oklahoma City l8.4 2l. 4 ll. O 9. Tº 13. l
Providence 4.2 ... 3 2.8 l. 3 4. 7
Richmond lö. l 2O. 5 l2. l lö. l ll. 4
Salt Lake City l9.2 36.8 23.5 19. O 22.6
San Diego 12.4 9.4 ll. 7 l2. Tº 6. /
St. Paul 25. O 19. 7 27.7 23. O 26. 3
Syracuse l6. l l3. Tº l4.1 7.4 l4.9
Trenton 52. l 45.9 45.9 44.8 50 2.0
Wichita 2l. O 31. 3 2l. 2 34.3 l9. 3
Wilmington 8.8 l2. O l4. 1 lO. 2 5. 7
Population Group of 50,000 to loC), 000
Asheville 44. 7 46. 3 36 - 5 40. O 40 . ()
Austin 14. l 25.6 l8. O 15.9 4.2
Binghamt. On l2.5 9.5 13. 7 ... O 13.5
Charleston, S. C. 32.3 35. 6 34.6 3O. 8 l4. 3
Columbia, S. C. 33. 3 46.9 45.8 34.4 35.8
Decatur 7. l. 2l. 7 9.5 l. 8 7. 3
Greensboro 46.7 67. 2 50. O 48. l 37.5
Kenosha 34.4 4l. 5 53.7 39. O 32. l
Lansing 27.7 23.6 2O. 2 2l. 7 2l. 4
Lincoln 27. 9 27. 3 31.8 28.9 27.2
–47-
Table C. Percentage of Tax Delinquency by Type of Improvement,
By Number of Parcels – Cont'd.
City Vacant Apartment Multiple Hotels, Clubs, Flats over
Lots Houses Dwellings Rooming Houses Stores
—r-
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 32.9 23.4 29.2 38.2 33. 3
Portland, Maine .6 6. O 3%l 3. O 2. 7
Pueblo 36.5 55.9 4.l. () 43.5 34.6
Racine 62. O 64.8 55.7 52.2 56. Z
Sacramento 23.5 l9.6 18.9 l? .. 3 8.7
Shreveport 7. l. 15.8 7.2 5. O ... O
Springfield, Mo. 35.8 48. 4 39. O 46.2 41.4
St. Joseph, Mo. 31. 3 22. 7 l2. Tº l3.5 l9.4
Topeka, Kansas 26.2 lO. 6 lO. 6 9. Tº 4. 3
Waterbury 31. 3 40.6 26.6 43.8 36. l.
Wheeling 20.6 ... O l'7.2 l4.3 l6. l
Population Group of 30,000 to 50,000
Baton Rouge 58. l. 87.5 52.4 56. Tº 36.8
But te 44.2 38. 8 36. 7 33.6 39.4
Hagers town 42. 3 29. O 31. O 24. 1 42.9
Jackson, Miss. 7.4 ... O 7.6 lO. 9 ... O
Nashua. 3. 7 lO. 9 5. 6 O l2. 3
Paducah 27.5 l5. 2 lO. 6 ll. l 6. l
Phoenix 34. O 50. O 28. 3 l8. l 4l. 7
Sioux Falls 32.3 l4.9 l9. l l5.6 lO. 3
Wichita Falls 50. O 4l. 2 5l. 3 40. 9 2O. O
Williamsport 56.5 4.0. 7 38. G 37. O 49.4
Zanesville 25. O 35. 3 25.9 29.2 23.5
Population of 25, OOO to 30,000
Albuquerque l8.5 l5. 8 33.3 l'7. 9 25. O
Fargo 50. 5 28.4 28. 7 2l. 4 l9.6
Population of lo, OOO to 25,000
Boise 46.4 l3.5 3O. 3 ... O O
Casper l. 3 4. O 6. O 5.9 4.8
Frederick l9. 7 ... O 20. 2 ... O 27.6
Reno l6. Tº l'7.2 lO. l 35. 3 2O. O
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 74. 4 54.9 43.5 45.2 50. l
Cleveland Heights 53. 6 37.5 35. 3 ... O ... O
Knoxville 72.4 53.3 53. O 45.9 5O. 7
Lakewood 19.4 34.6 36.9 ... O 46. 3
Shaker Heights 59.8 50. O 46. 3 ... O ... O
–48-
Table C. Percentage of Tax Delinquency by Type of Improvement,
By Number of Parcels – Concl! d.
Indus-
City Garages, Gas One-Family Stores Office Bldgs., . . trial
Stations , , , Dwellings Warehouses , . . Proper-
etc. Theaters ties
Population Group of 50,000 to 100,000.- Cont'd
Little Rock 29. O 29.8 23.4 4l. 5 l8.4
Portland, Maine 3.2 l. 3 4. 1 L. Y. 2.9
Pueblo l6. l 36. 3 35. 5 3O. O 35. 5
Racine 4l. 6 45.5 45. 3 45.2 31.6
Sacramento | 7.6 13. 4 12.4 2l. 3 5. 6
Shreveport 6. O 5.2 4.9 6. l 28.6
Springfield, Mo. 38. 8 43.6 33. l 31. 3 24. l
St. Joseph, Mo. 7. 6 l8.2 l3. 3 l(). 9 ... O
Topeka, Kansas 6.9 13.7 6.9 6. O ll. 6
Waterbury 25.4 21.9 31. 3 28. 3 l8.8
Wheeling l6. l l4.3 8.9 l4.3 ll. l
Population Group of 30,000 to 50,000
Baton Rouge 6l. 8 52. 7 4.7. 5 46.5 33. 3
But, te 23. 7 36.4 25. O l. 5 ... O
Hagers town 53.8 38.8 35. 3 25. O 27. l.
Jacks On, Miss • 6. 3 9. 2 9. Tº 2.9 8. 3
Nashua 6. l 3. 3 2. 3 ... O 7. 1
Paducah. 7.8 l5. O l2.9 6.9 ... O
Phoenix 29. O 29. l 2l. 5 2l. 5 40. O
Sioux Falls l4.5 l9. 7 l4. 1 ll. 3 ll. 3
Wichita Falls 4.0. 7 45, 8 32.4 3O. 8 3]... 3
Williamsport 6l. 5 36.9 42. l 4l. 5 4(). 7
Zanesville l4. 3 26. 2 8. O l? ... l ... O
Population of 25,000 to 30,000
Albuquerque l3.9 l8.4 24.3 22.4 23. l
Fargo 22, O 24.6 22.9 7.3 l? ... O
Population of lo, OOO to 25,000
Boise l4. 3. 19. Tº ll. O 16. 7 2O. 7
Casper * . 6.9 2.4 5. 8 ... O l4. 3
Frederick 33.3 6.8 l5.2 l2.5 20. O
Reno 26. Tº l4. 1 2l. 2 2l. 4 6. /
Additional Cities. Reported Only for Accumulated Delinquency
Cleveland 42.5 40. 3 47. 2 44.9 38. l.
£leveland. Heights 33. 3 30. 9 25. O ... O ... O
Knoxville 44.3 59, 3 43. P 34.3 44. 5
Lakewood 38.5 28, 2 53. 3 ... O l2.5
Shaker Heights 25. O 31.2 lOO ... O ... O ... O
1 C,
–49–
TABLE D. RANKING OF TYPES FOR DELINQUENCY
In 57 Cities Reporting Current Delinquency
Summary
Median Percentage of Delinquency of the
Per CCntages of Delinquency in the 57 Cities
f
Percentage Delinquent
(Aggregate, 57 Cities)
By Amount of Levy
l. Vacant Lots 31. C#. l.
2. Apartment Houses - 27. 6 2.
3. Multiple DWellings 24. 1 3.
4. Hotels, Clubs, Rooming
Houses 20.6 4.
5. Flats Over Stores l8.9 5.
6. Garages, Gas Stations, etc.18.8 6.
7. One-Family Dyiellings l8.2 7.
8. Stores l6.4 8
9. Offices , , arehouses,
Theaters 7.7 9.
l0. Industrial Properties 6.2 l0.
By Number of Parcels
l. Wacant Lots 35.1% l.
2. Hotels, Clubs, ROOming Houses. 26.7 2.
3. Multiple DWellings 26.0 3.
4. Apartment Houses 24.5 4.
5. One-Family DWellings 23.5 5.
6. Flats Over Stores 22. O 6.
7. Stores 2l. 2 7.
8. Garages, Gas Stations, etc. 21.0 8.
9. Industrial Properties l9. 3 9.
0. Offices, Warehouses,
Theaters 19. O l0.
Wacant Lots
Ağartment. Houses
Hotels, Clubs, Rooming
Houses
Flats Over Stores
Multiple BWellings
One-Family Dwellings
Garages, Gas Stations,
etc.
Stores
Offices, darehouses,
Theaters
Industrial Properties
Vacant Lots
Apartment Houses
Flats Over Stores
Hotels, Clubs, Rooming
Houses
Cite-Family Dwellings
Multiple Dwellings
Garages, Gas Stations,
et & .
Stores
Industrial Properties
Offices, Warehouses,
Theaters
30.
29.
26.
26.
25.
23.
20.
15.
13.
ll.
45.
31.
31.
29.
29.
28.
24.
24.
22.
%
–50–
TABLE E. NUMBER AND WALUATION OF PARCELS
Compiled by Bureau of the Census, Division of Real Estate Taxation
Number of Parcels Waluation
City (Thousands of dollars)
City Parcels Per City Parcels Per
Aggregate Analyzed cent Aggregate Analyzed cent
(l) (2) (3) (4) (5) (6) (7)
Population Group of 300,000 to 500,000
Indianapolis ll0, OOO 9, 818 8.9 378, 818 106, 103 28. O
Minneapolis l32, 325 15, 218 ll. 5 275, 891 99, 54l 36. l
Portland, Ore. l68, 993 8,946 5. 3 249, 189 86,618 34.8
Seattle 390, OOO 23, 822 6. l 214, 607 lló, O20 53. 6
Population Group of 100,000 to 300,000
Atlanta 60,000 l6, 331 27.2 259, 954 l60, 156 6l. 6
Dallas 67, 850 8, 912 l3. l 211, 647 67,970 32. l
Des Moines 65, OOO 6, 117 9.4 l49, 308 76,862 5l. 5
Erie 37, 464 8, O70 21.5 lbá, 46l 75,036 48.9
Jacksonville 60, OOO 4, 359 7. 3 82,834 27,278 33.5
Oklahoma City 48,000 8, 483 l?. 7 101, 294 54, 381 53. 7
Providence 54,000 3, 50l 6.5 429, 604 99, 473 23.2
Richmond 44, 300 10, 381 23.4 243,034 lO9,975 45.2
Salt Lake City 60, 317 7, O98 ll. 8 12l, 257 63,35l 52.2
San Diego 178,900 l2, 161 6. 8 lo'7, O46 50,931 47.6
St. Paul 106,654 6, 156 5.8 l42, l’73 36,509 25. 7
Syracuse 55, OOO 10, 899. 19.8 372, 189 l27,814 34.3
Trent. On 35, OOO 8, 959 25.6 l63, 783 52, 579 32. l
Wichita 82,261 5, 569 6.8 loS, O49 54,034 5l. 4
Wilmington 26,408 6, 379 24.2 lä3, 189 60, l83 39. 3
Population Group of 50,000 to 100,000
Asheville 25,469 3,409 13.4 91,282 28, 209 30. 9
Austin 30,000 6, 440 2l. 5 43, 740 30,987 7O .. 8
Binghamton l?, 136 3, 610 2l. l lll, 547 44, 319 39.7
Charleston, S. C. lº, 247 2,614 19.7 15, 396 5,921 38.5
Columbia, 9, 309 l, l05 ll. 9 la , 052 4, 742 33. Tº
Decatur 18, 802 5, 355 28.5 26, 272 l2,955 49.3
Greensboro 24,000 3,470 l4.5 85, 598 4l, 803 48.8
Kenosha l6, 509 l3, 942 84.5 64, 726 56,561 87. 4.
Lansing 29, 500 6, O68 2O. 6 102, 346 49, 211 48. l
Lincoln 39, 717 7, 349 18.5 84,580 38, 322 45.2




dº º
Table E. Number and Valuation of Parcels, Concl 'd.
Number of Parcels Waluation
City (Thousands of dollars)
City Parcels Per City Parcels Per
Aggregate Analyzed cent Aggregate Analyzed cent
(l) (2) (3) (4) (5) (6) (7)
Population Group of 50,000 to 100,000
Little Rock 40, OOO 5,585 14. O 35, 155 20, 283 57.7
Portland, Maine l8,600 6, 325 32.3 88,874 57,608 68.4
Pueblo 26, 353 3,085 ll. 7 28, ll:3 10, 403 37. O
Racine 2l, 570 lá, 174 7O .. 3 97, 674 96, 55l 98.9
Sacramento lO, OOO l, 444 14.4 96, 175 19,575 20.4
Shreveport 33,082 3, 283 9.9 66, 671 30, 289 45.4
Springfield, Mo. 24, 202 6, 858 28. 3 28, 781 l4, 460 50.2
St. Joseph, Mo. 22,087 4,845 2l.9 48, 133 2O, OO6 4.l.. 6
Topeka, Kansas 40, OOO 6, 308 l5.8 58,707 30, 692 52. 3
Waterbury 14, 799 l, Ol6 6.9 133, 380 34, 253 25.7
Wheeling l3,769 3, 203 23. 3 61, 563 27, 270 39.4
Population Group of 30,000 to 50,000
Baton Rouge 5, 500 2, 294 4.l.. 7 28, 134 l4, 292 50. 8
But te 7, 6OO 4, 85l 63. 8 32,924 21, 746 66. O
Hagers town 7, O55 l, 234 17. 5 25, 500 l3, 105 5l. 4
Jackson, Riis s. 12, 880 2, 592 20. l 28, Ol4 ll, 207 40. O
Nashua 13, 736 l, 874 l3.6 34,821 l4, 138 37.4
Paducah. 10, 320 l, 312 12. Tº l4, 622 8,479 58.0
Phoenix 14, 871 2,868 19. 3 49, 627 27, O8O 54.6
Sioux Falls 10, 932 9, 148 83. 6 35,268 31, 996 90. 7
Wichita Falls 18, 500 3, 365 18.2 26, 527 12,026 45. 3
Williamsport ll, 327 2, 412 2l. 3 39, 346 l2,446 31.6
Zanesville l4,847 l, O43 7. O 35,927 18,810 3O. l
Population Group of 25,000 to 30,000
Albuquerque l?, 402 l, l01 6.8 20, 355 7,921 38.9
Fargo 9, 500 6, 467 68. l 26, 594 23, 4ll 88. O
Population Group of 10,000 to 25,000
Boise 6, 210 l, 378 22.2 12,806 6, 537 5l. O
Casper 7,656 l, lºC) l4.6 6,484 3, 423 52.7
Frederick 4, 300 l, 874 43.6 l9,946 5, 431 27.2
Reno 3,882 l, 650 42.5 l9,938 9, 753 48.9
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 200,000 43,715 2l. 9 447,935 246,085 54.9
Cleveland Hgts. 16,028 2, 630 l6.4 ll6,951 30, 421 26. O
Knoxville 31,000 27, 140 87.5 107,416 lC2, 304 95.2
Lakewood l5, 84l l, 852 ll. 7 102,530 l6, 252 l3.9
Shaker Heights 9, 346 l,086 ll. 6 69, 74l 6, 463 9. 3
–52-
TABLE F. WACANT LOTS AS ANALYZED.
Levies of Year Ending June 30, 1933.
Compiled by Bureau of the Census, Division of Real Estate Taxation.
Summary
57 Cities 5 Cities 62 Cities
Current, Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 47, 373 l4,020 6l, 393
Number Delinquent 21, 362 10, 109 31, 47].
Percentage Delinquent 45. 1 72. l. 5l. 3
Median City – Percentage Delin—
quent 35. l 59.8 36.2
Delinquency by Amount of Levy
Amount of Levy Analyzed 2, 471,286 533,959 *
Amount of Levy Delinquent 754, 871 l, 759,433 ><
- . Percentage Delinquent 3O. 5 329. 5 >k
Median City — Percentage
Delinquent 31. O 279.9 >k
ASS essed Walue
Total Analyzed 78,474,532 19,968,226 98,442, 758
Number Analyzed 47, 373 l4, O20 61, 393
Average Value 1,656 l, 424 l, 603
Median City — Average Walue l, 365 l, 842 l, 390
Levy
Total Analyzed 2, 471,286 533,959 3,005, 245
Number Analyzed 47, 373 l4, O20 61, 393
Average Levy 52 38 49
Median City – Average Levy 43 48 43

Responsibility for Delinquency by Relative Value of Parcels (See
introduction)
Number of cities in which the higher valued parcels were responsibl
for the Delinquency to a greater extent than the lower valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — — ll
Number of cities in which the lower valued parcels were responsible
for the delinquency to a greater extent than the higher valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — 38
Number of cities in which there was no predomination between the
higher and lower valued parcels — — — — — — — — — — — — — — — — — 8
* Totals including cities with accumulated delinquency would be incom—
parable.
–5
so->
r-7
TABLE F. WACANT LOTS AS ANALYZED, Cont' d.
City Number. Valuation Analyzed
Analyzed. Total Average
(l) (3) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 815 3,993, 470 4,899
Minneapolis 3, 725 4,039, 883 l, O84
Portland, Ore. 887 l, 609, 925 l, 815
Seattle 5, 333 6, 406, 374 l, 201
Population Group of 100,000 to 300,000
Atlanta l, 562 5, 532,651 33-542
Dallas 846 l, 627, 682 l, 923
Des Moines l, 355 4,771, 356 3, 521
Erie 63]. 3,048,944 4,831
Jacksonville 952 224,040 235
Oklahoma City 7ll 1,969,015 2,769
Providence 490 5, 984, 870 12, 214
Richmond 619 2, 316, 500 3, 742
Salt Lake City 83]. l, 60l., O78 l, 926
San Diego l, 795 2,517, O70 l, 402
St. Paul 981 815, 252 831
Syracuse l, 470 l, 851, O50 l, 259
Trent. On 939 958,486 l, O20
Wichi tº a 508 l, l’A4,918 2, 253
Wilmington l5O 513, 425 3,422
Population Group of 50,000 to loC), 000
Asheville 581 l, 254, O75 2, 158
Austin 895 l, 222, lá9 l, 365
Binghamt. On 54.7 915, 635 l, 673
Charleston 88 55, 325 634
Columbia 92 lC)l, 285 l, l00
Decatur 810 355,608 439
Greensboro 199 l, 669,939 8, 391
Kenosha 4,496 3, 151,785 7Ol
Lansing 723 995, 995 l, 377
Lincoln l, 776 985, 821 555
–54–
Table F. Wacant Lots as Analyzed, Cont'd.
• *s- - - ------- *------
Number Waluation Analyzed
City Analyzed Total Average
(l) - (2) (3) (4)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 434 557,920 1,285
Portland, Maine 788 l, 320, 785 2, 310
Pueblo 364 354,938 975
Racine l, 644 3, 44l, 465 2,093
Sacrament O 226 413, 700 l, 830
Shreveport 312 971, 885 3, llā
Springfield, Mo. l, O49 505, 494 48l.
St. Joseph, Mo. 361 406, 262 l, 125
Topeka, Kansas 584 491, l’5 841
Waterbury l6 125, 200 7, 825
Wheeling 199 156, O58 784
Population Group of 30,000 to 50,000
Baton Rouge 160 534, O31 3, 337
But te 504 439, 642 872
Hagers town 7l 78, 818 l, 110
Jacks On, Miss. 503 230, 385 459
Nashua 1O'? 34,500 322
Paducah. l36 236, 325 l, 737
Phoenix 4.79 l, 899, lll 3,964
Sioux Falls 2,030 l, 836, 172 929
Wichita Falls 382 344, 975 903
Williamsport 23 43,570 l,894
Zanesville 6O ll3, 870 1, 897
Population of 25,000 to 30,000
Albuquerque 2O5 379, 825 l, 852
Fargo l, 290 798, 458 618
Population of lo,000 to 25,000
Boise 220 216, Ol.9 981
Casper 8O 35, 853 448
Frederick 76 69, 645 916
Reno 263 253, 855 965
Additional Cities Reported Only for Accumulated Delinquency -
Cleveland 5, 209 ll, 354, O65 2, 179
Cleveland Heights 345 635,792 l, 842
Knoxville 7,962 7, 124, 534 894
Lakewood Øl 1Ol, 850 3, 285
Shaker Heights 4.73 751,985 l, 589

M




—55–
Table F. Wacant Lots as Analyzed, Cont'd.
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 300,000 to 500,000
Indianapolis. 50, 318 6l 258 l6,900 31. 7 3l. 6
Minneapolis 3Ol., 536 80 l, 787 74, 874 48. O 24.8
Portland, Ore. 76, 471 86 444 29,873 50. O 29. l
Seattle 475, 609 89 2,996 212, 108 56.2 44.6
Population Group of 100,000 to 300,000
Atlanta 82,989 53 548 28,835 35. 1 34. 7
Dallas 39, 552 46 23O 4, 885 27.2 l2.4
Des Moines 190, 377 l4O 5O6 l8, 402 37. 3 9, 7
Erie 4l, l00 65 334 l2, 46l 52.9 3O. 3
Jacksonville 2, 576 3 498 3, 435 52. 3 133. 3
Oklahoma City 90, O62 127 260 18, 179 36.6 2O. 2
Providence l4, 629 3O lO 1,981 2. O l. 4
Richmond 54, 437 38 l96 11, 359 3]... 7 20. 9
Salt Lake City 60,969 73 372 18, 870 44.8 31. O
San Diego 159,330 89 396 30, 453 22. l l9. l
St. Paul 59,921 6l 545 23,730 55.6 39.6
Syracuse 32, 356 22 664 7,636 45.2 23.6
Trent. On 31, 918 34 522 l6, 365 55.6 49. 7
Wichita 36,637 7l 274. 12, 540 53.9 34. 2
Wilmington 8, 626 58 40 4, 30l. 26. Tº 49. 9
Population Group of 50,000 to 100,000
Asheville 25, 269 43 365 10,393 62.8 4l. 1
Austin 27, 498 31 234 4, 662 26. l 17. O
Binghamt. On 30, 948 57 l2O 6, 364 21.9 20.6
Charlest on, S. C. 3,824 43 4l l, 674 46.6 43.8
Columbia, S. C. 5, O64 55 26 l, 853 28. 3 36. Tº
Decatur 20, 198 25 281 5, 164 34.7 25.6
Greensboro 19,944 lOO 137 13, 283 68. 8 66.6
Kenosha 88, 249 2O 3,597 46, 892 8O. O 53. l
Lansing 12, 947 18 373 4, 864 5l. 6 37.6
Lincoln 7, 492 4 934 3,703 52.6 49.4




•- Fſ
O O ~s
Table F. Wacant Lots as Analyzed, Cont'd.
Levies Analyzed Delinquent Percent Delinquent
City Total TAverage Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 23, 376 54 l43 7, 762 32.9 33.2
Portland, Maine 61, l’8 78 5 186 ... 6 ... 3
Pueblo l8, 4.54 5l. 133 7, 216 36.5 39. 1
Racine 77,743 47 l, Ol.9 32, 805 62. O 42.2
Sacramento 8, 232 36 53 l, 387 23.5 l6.8
Shreveport l2, 634 40 22 l, 500 7. 1 ll. 9
Springfield, Mo. 6, 975 7 376 2, 178 35. 8 3l. 2
St. Joseph, kio. 5,078 l4 ll3 916 31. 3 l8. O
Topeka, Kansas l?, 918 31 153 2,689 26.2 l5. O
Waterbury 4,069 254 5 227 31. 3 5.6
Wheeling l, 443 7 4l 255 20.6 17.7
Population Group of 30,000 to 50,000
Baton Rouge 7, 823 49 93 4, 633 58. l. 59.2
Butte 7, 265 l4 223 3, O28 44.2 4l. 7
Hagers town 788 ll 3O 529 42. 3 67. 1
Jackson, Miss. 5, 54l ll 37 76O 7. 4. 13. Tº
Nashua l, O28 lO 4. 24 3. " 2. 3
Paducah. 6,334 47 35 l, 713 25. 7 27. O
Phoenix 26, 967 56 l63 8,772 34. O 32.5
Sioux Falls 54, 208 27 656 8,707 32.3 l6. l
Wichita Falls 4, 829 l3 191 2, lä2 5O. O 44.6
Williamsport 653 28 l3 462 56.5 7O. 8
Zanesville 2, 368 39 15 5O2 25. O 2l. 2
Population of 25,000 to 30,000
Albuquerque 18, 765 92 38 l, 665 l8 - 5 8.9
Fargo 22, 580 18 65l. l2, 757 - 50. 5 56.5
Population of 10,000 to 25, OOO
Boise 10, l?4 46 lC)2 4, 584 46.4 45. l
Casper l, 62.l 2O l 8 l. 3 ... 5
Frederick l, 337 l3 15 l'79 19. Tº 13.4
Reno lO, 999 42 44 2,731 16. 7 24.8
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 313, 372 60 3,874 l,419,634 74.4 453. O
Cleveland Hgts. 16, 467 48 185 59, 638 53. 6 362.2
Knoxville 183,812 23 5, 761 228, 267 72.4 l24.2
Lakewood 2,637 85 6 2,425 l9.4 92. O
Shaker Hgts. l'7, 671 37 283 49,469 59.8 279. 9
~57-
Table G. APARTMENT HOUSES AS Aſſºzºi)
-*
Levies of Year Ending June 30, 1933.
Compiled by Bureau of the Census, Division of Real Estate Taxation.
Summary
57 Cities 5 Cities 62 Cities
Current Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 5, 821 953 6, 774
Number Delinquent l, 844 515 2, 359
Percentage Delinquent 31. 7 54. O 34.8
Median City – Percentage Delinquent 24.5 50. O 28. 7
Delinquency by Amount of Levy
Amount of Levy Analyzed 4, 217, 688 692, 300 >k
Amount of Levy Delinquent l, 256, 632 688, 853 >k
Percentage Delinquent 29.8 99.4 >k
Median City–Percentage Delinquent 27. 6 58.5 >k
Assessed Value
Total Analyzed ll6, l'75, 747 25, 314, 850 l/11,490, 597
Number Analyzed 5, 821 953 6, 774
Average Walue - 19, 958 26, 563 2O, 887
Median City tº Average Walue 18, 617 27, 320 19, 236
Levy
Total Analyzed # 4, 217, 638 692, 800 4,910, 488
Number Analyzed 5, 821 953 6, 774
Average Levy 724. 726 725
Median City – Average Levy 420 754 436
Responsibility for Delinquenºx Relative Value of Parcels (See introduc-
- tion)
Number of cities in which the higher valued parcels were responsible
for the delinquency to a greater extent than the lower valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — 15
Number of cities in which the lower valued parcels were responsible
for the delinquency to a greater extent than the higher valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — — 32
Number of cities in which there was no predomination between the high-
er and lower valued parcels — — — — — — — — — — — — — — — — — — lO
Table G. Apartment Houses As Analyzed, Cont'd.
Numb3r Valuation Analyzed
C it, Analyzed Total Average
(l (2) (*)------ (*)-------—
Population Group of 300,000 to 500,000
Indianapolis l40 5,409, ll6 38, 6.36
Minneapolis 698 9,910,946 l4, 199
Portland, Ore. 2O3 3,476, 375 17, 125
Seattle 648 12, 297, 45l 18, 977
Population Group of 100,000 to 300,000
Atlanta 3O3 7, 854, 570 25, 921
Dallas 67 l, O72, 300 l6,004
Des Moines l40 3,864, 355 27, 606
Erie 37 838,297 22, 656
Jacksonville 49 622, 300 l2, 700
Oklahoma City l39 940, 805 6, 768
Providence 58 l, 48l, 780 25, 547
Richmond 229 5, 372,440 23, 460
Salt Lake City 263 7, 525,028 28, 612
San Diego 252 2, 291, 730 9,094
St. Paul LO9 l, O44, 730 9, 584
Syracuse l24 5, 573,445 44, 947
Trent. On 48 l, 232,000 25, 666
Wichita l26 3, OO5, 680 23, 854
Wilmington ll 5 3, 180, 350 27, 655
Population Group of 50,000 to 100,000
Asheville 31 697, 650 22, 504
Austin 40 395,945 9, 898
Binghamton ll 6 2, 390,250 20, 605
Charleston 2 4, 500 2, 250
Columbia 4. l9, 715 4, 928
Decatur 66 622, 780 9, 436
Greensboro 8 321,800 40, 225
Kenosha 28 758,640 27,094
Lansing 44 l, 0.35, 600 23, 536
Lincoln l45 2, 492, 320 l?, 188
–59-
Table G. Apartment Houses as Analyzed, Cont'd.
I
Tºmbº.T. Valuation Analyzed
City Analyzed Total Average
(l) (2). . . --- (3) (4)
Population Group of 50,000 to loo,000 (Cont'd)
Little Rock 47 347, 580 7, 395
Portland, Maine 232 4, 319, 250 18, 617
Pueblo 59 400, 345 6, 793
Racine 88 2, 490,800 28, 304
Sacramento 46 l, 815, 700 39,471
Shreveport l9 269,680 14, 193
Springfield, Mo. 31 26l., 270 8, 429
St. Joseph, Mo. 75 863, 880 ll, 518
Topeka, Kansas l6O l, 736, l’A4 10, 850
Waterbury l55 5, 571, 475 35,945
Wheeling l8 482, 631 26,812
Population Group of 30,000 to 50,000
Baton Rouge l6 216,020 l3, 50l
Butte 80 l, 684, 990 21, 062
Hagers town 31 l, OO6, 485 32,467
Jackson, Miss. 5 63, 450 12,690
Nashua 46 1, 293, 350 28, ll6
Paducah. 33 506, 915 l5, 36l
Phoenix 26 416, 360 l6, Olć
Sioux Falls 67 l, 303, là9 19, 450
"Wichita Falls l? l'76, O90 lO, 358
Williamsport 86 l, 888, 310 21,957
Zanesville 34 728, 920 2l, 438
Population of 25,000 to 30,000
Albuquerque l.9 l43,950 7, 576
Fargo lO2 l, 281, 924 l2, 567
Population of lo, 000 to 25,000
Boise 37 335, 764 9, O74
Casper 25 232, 132 9, 285
Frederick 6 l'76, l’5 29, 362
Reno 29 429, 100 14,796
Additional Cities Reported only for Accumulated Delinquency
Cleveland 810 22, 129,690 27, 32O
Cleveland Heights 8 328, O60 41,007
Knoxville lO7 2, 504, 100 23, 402
Lakewood 26 260, 920 lC), O35
Shaker Heights 2 92,080 46,040
–60–
Table G. Apartment Houses as Analyzed, Cont'd.
-*
Percept. Delingº-
a=== <-z-a--------ºr====-
Levies Analyzed. Delinguegº.
*-*.*.*-e-.
City Otal Average Number Almount Number Amount
(l) (5) (6) (7) (8) - (3) (19). 2–
Population Group of 300,000 to 500,000
Indianapolis 68, 155 486 29 25, 555 2O. 7 37.5
Minneapolis 739, 753 l, O59 288 227, 379 41. 3 30 - 7
Portland, Oree '65, 127 31% lO6 8l, 323 52, 3 49.2
Seattle 912, 962 l, 408 276 337, 796 42.6 37. O
Population Group of 100,000 to 300,000
Atlanta ll?, 818 338 176 79, 886 58. 1 67. 8
Dallas 26,053 388 ll 2, 326 l6.4 8 . 9
Des Moines lj4, 207 l, 101 26 10, 246 l8. 6 6. 6
Erie ll, 317 3O5 l.9 3, 674 5l. 4 32.5
Jacksonville 7, 156 l46 12 l, 815 24.5 25.4
Oklahoma City 43,032 3O9 3O 7, 240 2l. 6 13. 8
Providence 36, 303 6.25 O O
Richmond 2.6, 252 551 34 45, ll& l4.8 35. 7
Salt Lake City 286,553 l,089 ll.9 ll 4, 650 45.2 40. O
San Diego l45, O66 575 24 27, O69 9.5 ll. , 8
St. Paul 76, 787 7O4. 35 26, 136 32. l 34. O
Syracuse 97,423 735 2O 13,670 l6. l l4 . (\
Trent. On 4l, O26 854 3O 22, 280 62.5 54. 3
Wichita 96, l8l 763 32 lO, 824 25.4 ll. 3
Wilmington 53,430 464 lA. 4, 786 l2.2 9. O
Population Group of 50,000 to loC), 000
Asheville 14,057 453 ll 5, 500 35. 5 39. l.
Austin 8,908 222 6 2, 230 l5. O 25. O
Binghamt. On 8O, 790 696 225 l4, 355 2l. 5 l8.4
Charlest. On 3O3 l64 2 3O8 lOO ... O loſ . O
Columbia 985 246 4 985 1OO ... O lOO ... O
Decatur 35, 373 535 5 755 7. 6 2. l
Greensboro 3, 651 457 6 3, 211 75. O 87. 9
Kenosha 2l, 24l 7.59 l3 4, ll6 46.4 l9. 4.
Lansing l3, 462 3O5 l4 4,034 31.8 3O. O
Lincoln 18, 94l 13O 54 6, 490 37.2 34.2
-61-
Table G. Apartment Houses as Analyzed, Concl! d.
Leviee Analyzed Delinquent Percent Delinquent-
City Total Average Number Amount Number Amount,
(l) (5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 14, 563 309 ll 3, 611 - 23.4 24. §
Portland, Maine 145, 126 625 l4 4, 857 6. O 3. 3
Pueblo 20, 813 352 33 7, O86 55.9 34. O
Racine 56, 267 639 57 34,820 64. 3 6l. 9
Sacramento 36, 132 785 9 10, 552 19.6 29.2
Shreveport 3,505 l64. 3 549 15.8 15. 7
Sººj ngfield, Mo. 3,605 ll6. 15 l, 703 48.4 47.2
Sº, Joseph, Mo. lO, 798 l43 l? 3, ll? 22. 7 28.9
Tºpeka, Kansas 63,334 395 " l? 2, 514 lO. 6 4. C.
Waterbury 181, O73 l, l08 63 56,679 40.6 31. 3
Wheeling 4, 464 248 O O O ()
Population Group of 30,000 to 50,000
Baton Rouge 3, 164 L97 l4 2,820 87.5 89. l.
Butte 27, 843 348 31 7, 187 38.8 25.8
Hagers town 10, O65 324 9 l, 479 29. O l4. 7
Jacks On, Miss. l, 522 3O4. O O O O
Nashua 38, 54l 837 5 3, 425 lO. 9 8.9
Paducah. 13, 585 412 5 5, 597 l6.2 4l. 2
Phoenix 5, 912 228 13 2,035 50. O 34.4
Sioux Falls 37,452 558 lO 2, OO3 l4.9 5. 3
Wichita Falls 2, 465 l45 7 l, O53 4l. 2 42.7
Williamsport 28, 324 329 35 l2, 796 4.0. 7 45.2
Zanesville l5, l'él 445 l2 4, 586 35. 3 30.2
Population of 25,000 to 30,000
Albuquerque 7, lll 374 3 l, O55 l5.8 l4.8
Fargo 36,252 356 29 lO, OO3 28.4 27. 6
Population of lo,000 to 25,000
Boise l6, 814 427 5 l, 44l l3.5 9. l
Casper l0, 50l 42O l l39 4.0 l. 3
Frederick 3, 382 563 O O O O
Reno l8, 592 64l 5 l, 268 l'7.2 6.8
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 61O, 779 754 445 634, 337 54.9 lO3.9
Cleveland Hgts 8, 496 l,062 3 2, 461 37.5 29. O
Knoxville 64, 605 603 57 47, 723 53.3 73.9
Lakewood 6, 757 259 9 3,954 34.6 58. F
Shaker Heights 2, l03 l,081 l 378 50. O l'7.5
r)
*-*U £I e
Table H. Multiple-PWellings. As Analyzed
Levies of Year Ending June 30, 1933.
Compiled by Bureau of the Census, Division of Real Estate Taxation
Summary
57 Cities 5 Cities 62 Cities
Current Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 46, 896 l6, lá4 62,030
Number Delinquent l3, 18l. 6,600 19, 781
Percentage Delinquent 28. l 43.6 31.9
Median City–Percentage
Delinquent 26.0 43.5 27.8
O Delinquency by Amount of Levy
Amount of Levy Analyzed 5,273,002 l, 585, 372 Sk
Amount of Levy Delinquerit 5,358,497 l, 374,297 >k
Percentage Delinquent 25.8 86. Tº >k
Median City - Percentage
Delinquent 24. l 72. 3 :k
AS Sessed Walue
Total Analyzed 2O2, 679, 381 58,247, 372 260,926, 753
Number Analyzed 46, 896 15, 134 62,030
Average Value 4, 321 3, 848 4, 206
Median City–Average Walue 3,912 5, 380 3,960
O Levy
Total Analyzed 5, 273, OO2 l, 585,423 6,858,425
Number Analyzed 46, 896 l6, 134 62,030
Average Levy ll2.40 lC4.80 ll.0.60
Median City –Average Levy lll. 10 139.80 ll 3. 70
Responsibility for Delinquency by Relative Value of Parcels (See introduc.
tion)
Number of cities in which the higher valued parcels were responsible
for the delinquency to a greater extent than the lower valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — 9
Number of cities in which the lower valued parcels were responsible
for the delinquency to a greater extent than the higher valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — 40
O Number of cities in which there was no predomination between the
higher and lower valued parcels — — — — — — — — — — — — — — — — 8
* Totals including cities with accumulated delinquency would be incompar—
able.
Table H. Multiple Dwellings As Analyzed, Cont'd.
Number Valuation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 2, 175 9,812, 929 4, 539
Minneapolis 2,00l 4,774,002 2, 386
Portland, Ore. 3O3 l, 185, 290 3,912
Seattle 878 2,400, 137 2, 734
Population Group of 100,000 to 300,000
Atlanta 2, 52l 7, 920, 750 3, 14l
Dallas l, OO7 3, 432,025 3,408
Des Moines 212 l, 558, OOl 7, 349
Erie l, 962 lC), 695, O35 5, 45l
Jacksonville 575 l, 84l, O40 3, 201
Oklahoma City 931 2, 498, 104 2, 683
Providence l, 275 8, 135, 544 6, 380
Richmond l, 891 10, 340, 505 5,468
Salt Lake City 75l. 3, 366, 699 4, 482
San Diego l,041 3, 665, 580 3, 521
St. Paul 640 l, 480, 36C 2, 313
Syracuse 3, O42 19, 417, 500 6, 383
Trent. On 3, 590 14, 383, 170 4,006
Wichita 333 l, 893, 700 4, 944
Wilmington 3,562 l3, 104, 221 3, 678
Population Group of 50,000 to 100,000
Asheville l38 l, l'72, 925 6, 238
Austin 464 2, O88, 504 4, 50l
Binghamt. On 672 4,458, 875 6, 635
Charleston 728 746, 235 l, O25
Columbia 148 293, O30 l, 979
Decatur l'74. 387,200 2, 225
Greensboro 2O2 l, 707, 598 8, 453
Kenosha 2, O29 9, 550, 460 4, 706
Lansing 561 3, 490,900 6, 222
Lincoln 346 l, 577, 973 4, 560
–64-
ºrs
Table H. Multiple Dwellings as Analyzed, Cont'd.
Number Valuation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 50,000 to loC), 000 Cont'd.
Little Rock 319 84l, O65 2,656
Portland, Maine l, 786 8, 8.8l, 559 4,972
Pueblo 210 631, O70 3,005
Racine 3, lºC) l6, 823, 925 5, 357
Sacramento 74 410, 700 5, 550
Shreveport 293 l, 51.3, l00 5, 164
Springfield, Rio. 177 523, 589 2,958
St. Joseph, Mo. 4l6 l, 270, 370 3,053
Topeka, Kansas 3Ol l, l’8, 50l 3,915
Waterbury 349 2, 323, 765 6,658
Wheeling 537 2, 202, 342 3, 75l.
Population Group of 30,000 to 50,000
Baton Rouge l'70 516, Olz 3,035
Butte 558 2, l08, O49 3,777
Hagers town 384 2, 408, 223 6, 271
Jackson, Miss. 236 549, 140 2, 326
Nashua 662 3,043, 800 4, 597
Paducah l6O 556, 930 3,480
Phoenix 379 l, 170, O25 4, l'93
Sioux Falls 440 l, 931, 857 4, 390
Wichita Falls l99 453, 18O 2,277
Williamsport 722 2, 373, 157 3, 266
Zanesville 14.7 667, 850 4, 543
Population of 25,000 to 30,000
Albuquerque 39 180, 300 4, 623
Fargo 293 l, 199, 491 4,093
Population of 10,000 to 25,000
Boise 66 210, 330 3, 186
Casper 25l. 448, 728 l, 787
Frederick 277 463, 846 l, 674
Reno 109 420, 125 3, 854
Additional Cities Reported Only for Accumulated
Delinquency
Cleveland 13, 358 46, 502, Ol'? 3, 48l
Cleveland Heights 337 3, 714, 330 ll, O2]
Knoxville 842 4, 530, 510 5, 380
Lakewood 515 2, 758, OO5 5, 355
Shaker Heights 82 742, 510 9, O55
–65-
Table H. Multiple Dwellings as Analyzed, Cont d . .
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 300,000 to 500,000 -
Indianapolis l23, 643 56. 85 493 50, 60l 22. 7 40. 9
Minneapolis 356, 33l 178. O8 546 78, 511 27. 3 22. O
Portland, Ore. 56, 301 l85. 8]. l6O 27, 314 52.8 48.5
Seattle 178, 186 2O2.94 345 6O, 77O 39. 3 34. l
Population Group of look000 to 300,000
Atlanta ll8, 811 47. 13 l, 000 52, 811 39.7 44.4
Dallas 83, 398 82.8 192 l3, 143 l9. l 15.8
Des Moines 62, 164 293.2 49 10, 282 23 l l6.5
Erie l44, 382 73. 6 810 59, 945 4.l.. 3 4l. 5
Jacksonville 2l, l’l 36.8 196 6,873 34. l 32.5
Oklahoma City ll 4, 263 l22. 7 2ll 24, 317 22. Tº 2l. 3
Providence 199, 320 l66. 3 l4 l, 829 l. 1 O. 9
Richmond 243, OOl l28.5 315 27, ll6 16. 7 ll. 2
Salt Lake City l28, 203 17O. 7 322 53, 182 42.9 4l. 5
San Diego 232,031 222.9 130 25, 544 l2.5 ll. O
St. Paul lO8,806 l?O. O 16O 23, 152 25. O 2l. 3
Syracuse 339, 417 lll .. 6 498 50, 766 l6.4 l5. O
Trent. On 478,960 l33.4 l, 622 l86, 334 45.2 38.9
Wichita 60,598 l68.2 ll3 l6, 832 29. 5 25.8
Wilmington 220, lºl 6l. 8 469 46, 172 l3.2 2l. O
Population Group of 50,000 to loC),000
Asheville 23, 634 l25. 7 lOO ll, l05 53.2 47.2
Austin 46,991 lOl. 3 83 5,968 17. 9 l2. 7
Binghamton l60, 709 224.3 85 l6, 728 l2.6 ll. l.
Charlest on 51, ll? 70. 2 3O9 19,988 42.4 39. l.
Columbia l4, 65l 99. O 69 5,485 46.6 37.4
Decatur 21,992 l26.4 37 3,002 21. 3 13.7
Greensboro 20, 167 99.8 13? l4, 779 67. 8 73. 3
Kenosha 267,412 l3l. 8 884 llā, l05 43.6 43. O
Lansing 45, 381 80. 9 l3l lO, 205 23.4 22.5
Lincoln ll, 993 34.7 90 2,788 26. O 24. O





Table H. Multiple Dwellings as Analyzed – Cont'd.
Levies of Year Ending June 30, 1933.
Levies Analyzed
Delinquent ... Percent. Delinquent . . . . .
City Total Average Number Amount Number Amount
(l) —º (6) (7) (8) (9) (10).
Population Group of 50,000 to 100,000 — Cont'd.
Little Rock 35, 240 ll0. 5 93 9, 157 29.2 26. O
Portland, Me. 298, 420 l67. l. 38 6,029 2. l 2. O
Pueblo 32,880 l56, 6 86 ll, 361 4l. O 34.6
Racine 380, O52 l2l. O l, 750 l98, O5l 55.7 52. l
Sacrament, O 8, 172 ll0.4 l4 914 l8.9 ll. 2
Shreveport 19, 671 ll.l.. 1 2l l, 202 7.2 6. l
Springfield, Mo. 7, 225 3O. 8 69 2, 278 39. O 31.5
St. Joseph, Mo. 15,879 38.2 53 l, 464 12. 7 9. 2.
Topeka, Kans, 42, 991 l23. 2 32 3,529 lO. 6 8.2
Waterbury 75, 522 216.4 93 18, 170 26.6 24. 1
Wheeling 20, 371 34. 7 lOl 5, O31 l? .. 2 24. 7
Population Group of 30,000 to 50,000
Baton Rouge 7, 559 44. 5 89 3,785 52.4 50. l
Butte 34,833 63.4 2O5 l3, 203 36. Tº 37.9
Hagers town 24,082 lO2. O ll.9 6,945 31.0 28.8
Jackson, Miss. lº, l'79 55.8 l8 949 7. 6 7.2
Nashua 90, 705 l{37. O 37 6, 216 5.6 6.9
Paducah 14,926 93.3 l? 2, 366 lO. 6 l5.9
Phoenix l6, 614 59.5 79 3, 584 28. 3 2l. 6
Sioux Falls 55, 521 l?6.2 84 6, 305 19. 1 ll. 4
Wichita 6, 344 31. 9 lO2 3, 295 5l. 3 5l. 9
Williamsport 35, 597 49. 3 274 l2, 863 38. O 36. 1
Zanesville l3, 891 94.5 38 3,706 25.9 26. Tº
Population of 25,000 to 30,000
Albuquerque 8,907 228.4 l3 2, 560 33.3 28. 7
Fargo 33,921 ll 5. 3 84 8, 592 28. 7 25.3
Population of 10,000 to 25,000
Boise 9,907 l50. l 2O 3,719 3O. 3 37.5
Casper 20, 300 8O. 9 l6 l, 004 6. O 4.9
Frederick 8,905 32. l 56 l, 512 20. 2 17. O
Reno l8, 204 l67. O ll l, 200 lO. l 6.6
Additional Cities Reported Only for Accumulated Delinquency
Cleveland l, 233, 455 96. l 5,807 l, lé2, Ol? 43.5 90.5
Cleveland Hgts. 96, 201 285, 5 ll.9 70,087 35. 3 72.9
Knoxville ll6, 887 139.8 446 84,492 53. O 72. 3
Lakewood 71, 432 138. 7 l 90 46, Ol? 36.9 64.4
Shaker Hgts. 17,448 212.8 38 ll, 684 46. 3 67. O
Z.




-67–
Table I: Hotels, Clubs, Rooming Houses as Analyzed
Levies of Year' Ending June 30, 1933.
Compiled by Bureau of the Census, Division of Real Estate Taxation
Summar
57 Cities 5 Cities 62 Cities
Current Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 4, 313 483 4, 896
Number Delinquent l, 288 219 l, 507
Percentage Delinquent 29.2 45. 3 3O. 8
Median City – Percentage Delinquent 26.7 45.5 27.2
Delinquency by Amount of Levy
Amount of Levy Analyzed 4,916, 109 271, O72 :k:
Amount of Levy Delinquent l, 322, 885 294, 175 :k
Percent age Delinquent 26.9 lO8.5 Sk
Median City–Percentage Delinquent 20.6 87.2 +
Assessed Walue
Total Analyzed l60, 730, 60l 10,004,920 l60, 735, 521
Number Analyzed 4, 413 433 4, 896
Average Value 34, lê6 2O, 714 32, 829
Median City–Average Walue 29, O72 32, 463 29, 274
Total Analyzed 4,916, l09 27l, O72 5, 187, l8l
Number Analyzed 4, 313 483 4, 896
Average Levy l, llº! 561 l, O60
iſedian City–Average Levy 734 837 745
Responsibility for Delinquency by Relative Value of Parcels (See introduc-
tion)
Number of cities in which the higher valued parcels were responsible
for the delinquency to a greater extent than the lower valued parcels
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — l8
Number of cities in which the lower valued parcels were responsible
for the delinquency to a greater extent than the higher valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — * — — — 32
Number off cities in which there was no predomination between the
higher and lower valued parcels — — — — — — — — — — — — — — — — 7
* Totals including cities with accumulated delinquency would be incom—
parable.


–68-
Table I. Hotels, Clubs, Rooming Houses as Analyzed, Cont'd.
Number Valuation Analyzed
City Analyzed Total Average
(l) (2) - (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 77 9, 806, 330 126, O56
Minneapolis 28O 7, 483, 765 26,728
Portland, Ore. 87 4, 302, 550 49, 455
Seattle 466 ll, 790, 285 25, 3Ol
Population Group of 100,000 to 300, OOO
Atlanta 129 8, 468, 526 65, 647
Dallas 55 7,094, 150 128,984
Des Moines 79 4, 404, ll? 55, 748
Erie 7O 2, 750, 612 39,294
Jacksonville l46 3, 716, OOO 25, 452
Oklahoma City 17O 4, 279, 700 25, 174
Providence 54. 5,917, 300 109, 579
Richmond 82 2, 867, 520 34,969
Salt Lake City 128 7, 539, 735 58,904
San Diego l96 4, 868, 200 24, 837
St. Paul ll 4 2, 328,883 . 20, 428
Syracuse 66 7, 753, 525 ll'7,477
Trent. On 84. l, 140,975 13, 583
Wichita 7O 3, 177, 200 45,388
Wilmington 77 l, 732, 150 22,495
Population Group of 50,000 to loC),000
Asheville 31 l, O95, 350 35, 333
Austin l88 - l, 981, l?0 lO, 537
Binghamton l? l, l.24, 966 66, 174
Charlest on 25 244, 800 9, 792
Columbia 27 293, 325 10, 863
Decatur l9 l42, 320 7,490
Greensboro 35 2, 145,968 º 61, 313
Kenosha 49 l, 263, O20 25, 775
Lansing 3O 2, 21 l, 300 73,710
Lincoln 93 2, 741,270 - 29,476




Table I. Hotels, Clubs, Rooming Houses as Analyzed Cont'd.
Number Valuation Analyzed .
City Analyzed Total Average
(1)– (2) (3) (4)
Population Group of 50,000 to 100,000 Cont'd
Little Rock l3l l, ll), 420 8,476
Portland, Maine l64 2, 840, 225 l?, 318
Pueblo 69 673, 920 9, 766
Racine 46 l, 540, 450 33,488
Sacramento l62 4, 272, 200 26, 371
Shreveport 40 l, 553, O20 38, 825
Springfield, Mo. 52 647, 140 l2,445
St. Jo Sepah, Mio. 52 823, 990 15, 845
TOpeka, Kansas 62 l, 802, 465 29, O72
Waterbury 32 l, 972, 200 60,225
Wheeling 2l 849, 725 40, 463
Population Group of 30,000 to 50,000
Baton Rouge 67 l, 742, 573 26,008
Butte l22 3, 135, 356 25,699
Hagers town 29 l, 359, 540 46,880
Jacks On, Miss. 46 l, Ol.1, 600 22,056
Nashua l O 130, 500 l3,050
Paducah. 18 597, 460 33, 192
Phoenix 83 2,841, 225 34, 231
Sioux Falls 32 l, 215, 125 37,972
Wichita Falls lO lOl, 500 10, 150
Williamsport 27 l,009, l95 37, 377
Zanesville 24 84l, l?0 35,046
Population of 25,000 to 30,000
Albuquerque 28 - 662, 300 23, 653
Fargo 7O l, l83, 210 l6,903
Population of 10,000 to 25,000
Boise 8 164,952 2O, 619
Casper l? 337, 338 19,843
Frederick 13 570, 125 43,855
Reno 34 l, ll&, 765 32, 904

Additional Cities Reported. Only for Accumulated Delinquency
Cleveland 398 7, 189, 510
Cleveland Heights O O
Knoxville 85 2, 759, 400
Lakewood l 56, Olo
Shaker Heights O O
l8, O64
O
l2, 463
56, Ol()
O
/A




-70-
Hotels, Clubs, Rooming Houses as Analyzed, Cont'd.
Table I.
Levies Analyzed Delinquent Percent Delinquent
City Total Average ºfumber Armount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 300,000 to 500,000
Indianapolis l23, 560 l, 605 2O 52, 176 26. O 42.2
Minneapolis 558, 588 l, 995 ll 6 228, 737 4l. 4 40. 9
Portland, Ore. 204, 371 2, 349 42 75, 965 48. 3 37.2
Seattle 875, 31O l, 878 188 255, O69 40. 3 29. l
Population Group of 100,000 to 300,000
Atlanta 127, O27 985 53 72, 725 4l. 1 57. 3
Dallas 172, 337 3, 134 9 ll, 934 16.4 6.9
Des Moines l'75, 724 2, 224 25 28,049 31.6 l6. O
Erie 37, 133 53O 31 7,447 44.3 20.1
Jacks Onville 42, 734 292 48 12, 564 32.9 29.4
Oklahoma City 195, 753 l, löl 35 78, 392 20.6 40. O
Providence 144, 973 2,684 O O O O
Richmond 67, 386 821 lO 7,614 l2. 2 ll. 3
Salt Lake City 287, ll:3 2, 243 40 65, 756 3l. 3 22.9
San Diego 3O8, 157 l, 572 27 59, 618 l3.8 l9. 3
St. Paul 171, 172 l, 50l 3]. 54, 878 27.2 32. l
Syracuse l35, 531 2,053 15 13, 367 22. 7 9.9
Trenton 37,994 452 3O 12,472 35. 7 32.8
Wichita lCl, 670 l, 452 22 l6, 340 31.4 l6. l
Wilmington 29, 100 378 l2 l2, 369 l5.6 42.5
Population Group of 50,000 to 100,000
Asheville 22,071 711 15 12,850 48. 4 58.2
Austin 44, 575 237 33 5, 719 l? .. 6 l2.8
Binghamton 38,023 2, 236 3 2, 304 l? .. 6 6. l
Charleston 16, 768 670 l2 ll, 770 48. O 7O .. 2
Columbia l4, 666 543 l3 9, 48l 48. l 64.6
Decatur 8,083 425 4. 935 2l. 1 ll. 6
Greensboro 25, 710 734 26 10, 430 74. 3 40.6
Yeno sha 35, 364 72]. 24 25, 746 49. O 72.8
Lansing 28, 746 958 8 2,885 26. Tº lO.O
Lincoln 2O, 833 224 36 7, 296 38.7 35. O




–71-
Table I. HOTELS, CLUBS, ROOMING HOUSES AS ANALYZED – Cont; I d.
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (*)-(E)-(7) (8) (9) (10)
Population Group of 300,000 to 500,000
I, it tº le ROck 46, 526 355 50 13, 43G 38.2 28.9
Portland, Maine 95, 431 58]. 5 l, 853 3. O l.9
Pueblo 35, Oló 5O7 3O 12,985 43.5 37. l.
Racine 34, 799 756 24 7,736 52.2 22.2
Sacrament, O 85, Oló 524 28 13, 591 l? .. 3 l6.0
Shreveport 20, 189 5)4 2 96 l 5. O 4.8
Springfield, MO. 8,930 17L 24 3, 397 46.2 38. C
St. Joseph, Mo. 10,299 l98 7 546 13.5 5.3
Topeka, Kansas 65,753 l, O60 6 5, 617 9 - 7 8.5
Waterbury 62,634 l, 957 l4 l?, 505 43.8 27. O
Wheeling 7,859 374 3 l, 39]. 14.3 17.7
Population Group of 30,000 to 50,000
Bat On Rouge 25, 528 38]. 38 l6, 656 56. Tº 65.2
But te 5l, 808 424 4l 18, OT4 33.6 34.8
Hager stown 13, 595 468 7 9, 324 24. l 68.6
Jackson, Miss . 24, 350 529 5 956 10.9 3.9
Nashua 3, 888 389 O O O O
Paducah l6,712 889 2 5, 126 ll. l 32. O
Phoenix 40, 345 486 l6 3,961 18. l 9. 8
Sioux Falls 34,922 l, O91 5 l, 852 l6.6 5.3
Wichita Falls l, 421 l42 4. 293 40.0 20.6
Williamsport l5, 137 56O lO 2, 510 37. O 16.6
Zanesville l?,495 738 7 6, 733 29.2 38.5
Population of 25,000 to 30,000
Albuquerque 32, 721 l, lö8 5 3,904 17. 9 ll.9
Fargo 33,461 4.78 15 ll, 346 21.4 33.9
Population of 10,000 to 25,000
Boise 7,769 97]. O O O O
Casper l5, 261 897 l l, 839 5.9 l2.3
Frederick lū), 946 842 O O O O
Reno 48,476 l, 425 l2 6,481 35.3 l3.4
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 198,43ſ) 498 l8O 265,056 45.2 l33.6
Cleveland Heights O O O O O. § (). ()
Knoxville 71, 192 837 39 29, ll.9 45.9 40. 9
Lake WOOd l, 450 l, 450 O O 0.0 (). (3
Shaker Heights O O O Ø O. () © ... O
–72–
Table J .
FLAT'S OWER STORES AS ANALYZED
Levies of Year Ending June 30, 1933.
Compiled by Bureau of the Census, Division of Real Estate Taxation.
Summar
57 Cities
.Current
Delinquency by Number of Parcels
Number Analyzed 6,393
Number Delinquent l, 981
Percentage Delinquent 3]... O
Median City – Percentage Delinquent 22.0
Delinquency by Amount of Levy
Amount of Levy Analyzed l, 793, 810
Amount of Levy Delinquent 476,418
Percent age Delinquent 26.6
Median City — Percent age Delinquent l8.9
Assessed Value
Total Analyzed
66,953,459
Number Analyzed 6,393
Average Walue lſ),472
Median City — Average Walue 8,833
Total Analyzed l, 793, 810
Number Analyzed 6,393
Average Tevy 28].
Median City – Average Levy 238
5 Cities
62 Cities
Accumulated Total
Delinquency Delinquency
2, 192
l,095
50. O
46.3
416, 3O2
467, 850
ll2.4
89. 8
l6, l83,468
2, 192
6,926
9,640
416, 302
2, 192
l90
250
8,585
3, O76
35.8
22 6
:
82, l'É6,927
8, 585
9, 567
8,840
2, 21ſ), ll2
8, 585
257
239
Responsibility for Delinquency by Relative Value of Farcels (See intro–
Number of cities in
for the delinquency
parcels
duction)
Which the higher valued parcels were responsible
to a greater extent; than the lower valued
e e º e º e s - e s e e s e e s sº e s e º º e e e º e o e º e º e e º e s e e o e e e e s e e s e º e e e e l4
Number of cities in which the lower valued parcels were responsible
for the delinquency
parcels
to a greater extent than the higher valued
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Number of cities in which there was no predomination botween the
higher and lower valued parcels
* Totals including cities with accumulated delinquency would be
incomparable.
ry
Table J .
FLAT'S OWER STORES AS ANALYZED —
Cont d.
Number Valuation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis l64 2,595,670 15,827
Minneapolis 168 l, 102,092 6,560
Portland, Ore. 5O 361, 415 7, 228
Seattle 236 871,905 3,694
Population Group 100,000 to 300,000
Atlanta 60 344, 825 5, 747
Dallas 34 134, 375 3,952
Des Moine S 99 l, 361,937 l3, 756
Erie 434 6,647, 206 15, 316
Jacksonville 36 274, 320 7,621
Oklahoma City 8]. 716, 58O 8,846
Providence 89 685, 360 7,700
Richmond 258 3,602, 240 l3,962
Salt Lake City 56 798,445 14, 257
San Diego 98 52O, 990 5, Zló
St. Paul 79 445, 100 5, 634
Syracuse l91 l, 410, l00 7,382
Trent On 383 3, 865,925 lO, O93
Wichita ll 8 2, 345, 320 19, 875
Wilmington 764. 6, 208, l’5 8, 125
Population Group of 50,000 to 100,000
Asheville 30 445,875 14, 862
Austin 4l 209, 555 5, lll
Binghamton l2O 3, 713, 312 3G, 944
Charleston, S. C. 370 l, C87, 821 2, 940
Columbia, S. C. 42 193,680 4, 6 ll
Decatur 73 396, 370 5,429
Greensboro 23 321, 750 l3,989
Kenosha 295 3, O90, O4·l lO,474
Lansing 105 l, 393,700 l3, 273
Lincoln 72 l, O50, 321 l4, 587
%



–74-
Table J . FLATS OWER STORES AS AïALYZED – Cont' d.
Number Valuation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Fopulation Group of 50,000 to 100,000 (Cont'd)
Little Rock 66 294,515 4,462
Portland, Maine - 186 l, 643, O63 8,833
Pueblo 52 238,055 4,577
Racine 269 5,374,000 19,977
Sacrament O 23 274, 350 ll, 928
Shreveport 4. 42, O3O lO,507
Springfield, MO. 29 98,695 3,403
St. Joseph, MO . 129 588,410 4, 56l
Topeka, Kansas 139 l, 489, 505 10,715
Waterbury 108 l, 924, O90 l?, 815
O Wheeling ll.9 1,406, O50 ll, 815
Population Group of 30,000 to 50,000
Baton Rouge 38 309, lºë 8, 135
But tº e 7]. 454, 187 6, 397
Hagerst OWn 56 l, 24.l., 165 22, 163
Jacks On, Miss. 5 95, l'75 19,035
Nashua 57 434 , l00 7,615
Paducah 33 156, 380 4, 738
Phoenix l2 67,595 5,632
Sioux Falls 68 l, O88, 400 16, OO5
Wichita Falls lO lll, 310 ll, lºl
Williamsport 77 283,545 3,682
O Zanesville 8l. 874, 73O lO, 799
Population of 25,000 to 30,000
Albuquerque 4. 31, 500 7,875
Fargo 102 l, 344, 864 13,086
Population of 10,000 to 25,000
Boise 2 28, 510 14, 255
Casper 2l l64, l09 7,814
Frederick 58 659, O95 ll, 363
Reno 5 42,490 8,498
Additional Cities Reported Only for ACcumulated Delinquency
Cleveland l, 997 13,682, 228 6, 851
Cleveland Heights l l3, 280 13, 280
Knoxville 138 919,600 6,663
Lakewood 54 - 52O,580 9,640
Shaker Height S 2 -- 47, 780 23, 890





–75–
Table J . DELINQUENCY OF FLATS OVER STORES – Cont d.
-sm- Levies Analyzed. Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 300,000 to 500,000
Indianapolis 32, 705 199 25 9,455 l6.2 28.9
Minneapolis 82,260 490 55 21, 546 32. ' 26.2
Portland, Ore. l?, 167 343 27 6, 123 54.0 35.7
Seattle 64, 730 274 94 2l, 312 39 , 8 32.9
Population Group of 100,000 to 300,000
Atlant a 5, 172 86 26 2,784 43.3 53.8
Dallas 3, 265 96 4. 159 ll. 8 4.9
Des Moines 54, 34l 549 15 9,467 l5.2 l? .. 4
Erie 89, 737 2O7 2OO 30, 888 46. l 34.4
Jacksonville 3, 154 88 16 l, 121 44.4 35.5
Oklahoma City 32,776 405 l5 3,712 l8.5 ll. • 3
Providence l6,791 l39 2 268 2.2 l. 6
Richmond 84,652 328 46 6,4ll l? .. 8 7.6
Salt Lake City 30, 404 543 l3 l, 894 23, 2 6.2
San Diego 32, 978 337 12 3, 227 12.2 l0.4
St. Paul 32, 714 4l4 13 6, 168 16.5 18, 9
Syracuse 24, 648 129 33 3,303 17.3 l3.4
Trent On l28, 735 336 l91 53,720 49.9 4.l.. 7
Wichi", a 75, O50 636 3]. 18, 231 26. 3 24.3
Wilmington lll, 508 l46 124 24, 705 l6.2 22.2
Population Group of 50,000 to 100,000
Asheville 9, O5l 3O2 l? 5,674 56. ' 62. '
Austin 4, 714 ll 5 9 872 22. C l8.5
Binghamton 125, 509 l,046 19 14, 306 l6. 8 ll.4
Charleston, S. C. 74, 515 2Ol l47 32,765 39 - 7 44. O
Columbia, S. C. 9,684 231 19 3,867 45. 2 39.9
T]ecatul' 22, 513 3O8 8 l, 398 ll. O 6.2
Gº tº ensboro 3, 825 l66 8 896 34 .. 8 23.4
Kerlo sila - 86, 521 293 l64 46,698 55.6 54.0
Lansing l8, ll& l?3 23 2,786 2l.9 l5.4
Lincoln 7,982 lll 27 2,639 37. 5 33. O
–76–
Table J . DELINQUENCY OF FLAT'S OWER STORES – Cont, I d.
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock l2, 340 187 22 7, 213 33.3 58.5
Portland, Maine 55, 206 297 5 l, Ol4 2. '7 l. 8
Pueblo 12, 428 239 18 3,489 34.6 28. l
Racine l21, 399 45l 266 65,884 56. ’’ 54.3
Sacrament O 5,463 238 2 366 8. "Z 6. Tº
Shreveport 546 137 O O .0 ... O
Springfield, MO. l, 361 4.7 l2 422 4.l.4. 31.0
St. Joseph, Mio . 7, 355 57 25 834 19.4 ll. 3
Topeka, Kansas 54, 337 39]. 6 769 4. 3 l.4
Waterbury 62, 533 58O 39 27,619 36. l 44.2
Wheeling l3, OO5 109 18 3, 545 l6, l 27.3
Population Group of 30,000 to 50,000
Bat On Rouge 4, 528 ll.9 l4 l,707 36.8 37.7
But te 7, 174 lOl 28 3, 852 39.4 53.7
Hagerstown l2, 4ll 222 24 6,436 42.9 5l.9
Jackson, Miss. 2, 284 457 O O ... O .0
Nashua 12,936 227 7 2,028 l2.3 l6. Tº
Paducah 4, l'91 127 2 78 6. l l.9
Phoenix 959 8O 5 204 4.l.. 7 21.3
Sioux Falls 31, 28O 46O 7 l, 4ll lO. 3 4.5
Wichita Falls l, 558 156 2 lOO 20. O 6.4
Williamsport 4, 253 55 38 2,456 49.4 57.7
Zanesville l8, l94 225 l9 3, 151 23.5 17.3
Population of 25,000 to 30,000
Albuquerque l, 556 3.89 l 48 25. O 3. l
Fargo 38,032 373 2O 4,706 19.6 12.4
Population of 10,000 to 25,000
Boise l, 343 672 O O ... O .0
Casper 7, 424 354 l 8 4.8 •l
Frederick l2,654 218 l6 2, 389 27.6 18.9
Reno l, 84l 368 l 294 20. O l6. O
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 377,629 l89 l, OOO 437, Ol4 50. l ll 5. 7
Cleveland Heights 343 343 O O ... O ... O
Knoxville 23, 725 172 7O l8, 723 5O. 7 78.9
Lakewood l3, 483 25O 25 l2, llā 46. 3 89. 8
Shaker Height S l, l?2 56l. O J • O ... O





- ºff 7–
Table K. GARAGES, GAS STATIONS, ETC., AS ANALYZED
Levies of Year Ending June 30, 1933.
Compiled by Bureau. Of the Census, Division of Real Estate Taxation.
Suºmary
57 Cities 5 Cities 62 Cities
Current, AC Cumulated To tal
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 8, OO8 l, O26 9,034
Number Delinquent l, 95l 442 2, 393
Percentage Delinquent 24.4 43. l 26 - 5
Median City – Percentage Delinquent 21.0 38.5 24.3
Delinquency by Amount of Levy
Amount of Levy Analyzed 4, 743, 314 454,986
>}:
Amount of Levy Delinquent 953, 366 296, 129 Sk
Fercent age Delinquent 20. l 65, l Sk
Median City – Percent age Delinquentl3.8 39.7 Sk
Assesseſ. Walue
Total Analyzed 163, O99, 448 l?, 101, 14l 18O, 200, 589
Number Analyzed 8, OO8 l, O26 - 9, O34
Average Walue 2O, 567 16,667 19,946
Median City — Average Value 14, 89]. l6, lé3 15, 109
Levy
Total Analyzed 4. , 743, 314 454,986 5, 198, 300
Number Analyzed 8, OO8 l, O26 9,034
Average Levy - 592 443 575
Median City – Average Levy 339 4.18 395
Responsibility for Delinquency by Relative Value of Parcels (Seo intro-
duction)
Number of cities in which the higher valued parcels were
responsible for the delinquency to a greater extent than
the lower Valued parcels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l4
Number of cities in which the lower valued parcels were
responsible for the delinquency to a greater extent than
the higher Valued parcels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Number of cities in which there was no predomination be—
tween the higher and lower Valued parcels . . . . . . . . . . . . . . . . . . . . 7
* Totals including cities with accumulated delinquency Would be incompar-
able
-78-
Table K. GARAGES, GAS STATIONS, ETC., AS ANALYZED–Cont'd.
lumber Valuation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 390 13, 727,605 35, 198
Minneapolis 28O 7,483,765 26,727
Portland, Ore. 343 12, 595, 318 36, 72.l
Seattle 372 4,430,983 ll, 911
Population Group of 100,000 to 300,000
Atlanta 228 l2,591, 895 55,227
Dallas 234 5,379, 800 22,990
Des Moines 16? 5, Olg, l'78 3O, O48
Erie lA-6 3, 64.l., 623 24,942
Jacksonville 8]. l, 458, 440 l8, OO5
Oklahoma City 59]. 9,694, 332 16, 403
Providence 118 5, 51 l, 460 46, 707
Richmond 357 l2, 213,692. 34, 212
Salt Lake City 73 2,031,400 27, 827
San Diego 37]. 4,467,080 l2, O40
St. Paul 68 90l., 100 13, 25l.
Syracuse 8? 4, 174,675 47,984
Trent. On lAO l, O59, 175 7, 565
Wichita l43 2, 212, 380 15,471
Wilmington 216 2, 893, 645 l3, 396
Population Group of 50,000 to 100,000
Asheville 47 626,700 l3, 334
Austin 99 l, 517,430 15, 327
Binghamton l? l, lz4,966 66, 174
Charlest On, 62 179,990 2,903
Columbia, 33 129,665 3,929
Decatur 7O 357, 388 5, 105
Greensboro 45 l, 882, 357 4l, 830
Kenosha l63 l, 772, 360 lO, 873
Lansing l4l 2,450, 700 l?, 380
Lincoln 16l 2, 165, l'95 13,448




Table K. GARAGES, GAS STATIONS, ETC. , AS ANALYZED-Cont' d.
Number Waluation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 348 3, 244, 805 9, 324
Portland, Maine 158 3,577, 375 22, 64.l
Pueblo - 8? l, llº!,480 l2,810
Racine 293 4,981,986 l?, OO3
Sacramento 5l l, 522,050 29, 844
Shreveport 67 l, 638, 770 24, 459
Springfield, Mo. 26O l, 928, O65 7,415
St. Joseph, MO. ll.9 l, 550,605 l3,030
Topeka, Kansas l30 l, O10, 540 7,773
Waterbury 59 l, 896, 330 32, l’Al
Wheeling 73 l, 795,700 24,598
Population Group of 30,000 to 50,000
Bat On Rouge 55 439,044 7,982
But te L90 2,829, 317 14, 891
Hagerstown l3 l42, 215 10,939
Jackson, Miss. 79 l, 741, 300 22,041
Nashua 33 430, 800 13, O54
Paducah 77 l, O83,030 14, C65
Phoenix - 93 l, 874, 260 2O, lá3
Sioux Falls 69 96l, O47 13,928
Wichita Falls l40 l, 332,630 9, 518
Williamsport 26 249, 135 9, 582
Zanesville 42 l,094, 210 26,052
Population of 25,000 to 30,000
Albuquerque 90 l, O73, O50 ll, 973
Fargo LO9 939,674 8, 620
Population of 10,000 to 25,000
Boise 28 452,419 l6, lê7
Casper 58 319,685 5, 511
Frederick 3 23,695 7, 898
Reno l5 l64,935 10, 329
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 537 7, 839,669 l4, 599
Cleveland Height S 9 l45,470 l6, lê3
Knoxville 463 8,857, 150 19, 129
Lakewood lº lO3,702 7,977
Shaker Height S 4. l65, 150 38,787




–80–
Table K. GARAGES, GAS STATIONS, ETC. , AS ANALYZED–Cont'd.
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Total Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 300,000 to 500,000
Indianapolis l72,968 443 6l. 26, 598 15. 6 15.4
Minneapolis 308, 345 l, l01 lOO 104, 729 3O. 9 34 - O
Portland, Ore. 598, 277 l, 744 l69 204,494 49.3 34.2
Seattle 328,956 884 l52 93,547 40.9 28.4
Population Group of 100,000 to 300,000
Atlanta l88, 878 828 59 33, 736 25.9 l'7. 9
Dallas l30, 729 558 31 5, 549 l3.2 4.2
Des Moines 2OO, 225 l, 198 l9 7,471 ll.4 3.7
Erie 49, l6l 336 57 23, 510 39. O 47.8
Jacksonville l6, 772 2O7 19 2, 389 23.5 l4.2
Oklahoma City 443, 4 l8 75O 109 67,663 l8.4 l5.3
Providence 135, O30 l, lá4 5 l, 73O 4.2 l. 3
Richmond 287, O2]. 3O3 54 l2, 795 l6.1 4.5
Salt Lake City 77, 355 l, O59 14 l4, 831 19.2 l9.2
San Diego 282, 766 762 46 37,902 12.4 l3.4
St. Paul 66, 230 973 l? 20, 393 25. C 3O. 8
Syracuse 72,973 838 l4 10, 349 l6. l l4.2
Trent. On 35, 271 25l. 73 l?, 844 52. l 50.6
Wichita 70,796 495 3O 19, 211 2l. C 27.1
Wilmington 48,613 225 19 5,420 8.8 ll. l
Population Group of 50,000 to 100,000
Asheville l2, 628 268 21 4, 598 44.7 36.4
Austin 34, 142 344 l4 3, 50l l4.1 lO. 3
Binghamton 23, 581 l, 387 2 3, lé 3 l2.5 l3. l
Charleston, S. C. 12, 329 198 2O 3,489 32.3 28.3
Columbia, S. C. 6, 483 196 ll l, 219 33.3 l8. 8
Decatur 20, 299 289 5 340 7. l. l, 7
Greensboro 22, 563 50l. 2l ll, l26 46 .. 7 49.3
KenO sha 49, 626 3O4 56 18, Olă 34.4 36. 3
Lansing 31, 859 225 39 lO, 514 27.7 33. O
Lincoln 16,455 1O2 45 4, 198 27. 9 25.5
–81–
Table K. GARAGES, GAS STATIONS, ETC., AS ANALYZED–Cont'd.
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 135,957 390 lOl 39, 426 29. O 29 - O
Portland, Maine l20, 199 76O 5 2, 309 3.2 l.9
Pueblo 57,762 663 l4 l2, 367 l6. l 21.4
Racine ll.2, 543 384 l22 42,073 4.l.. 6 37.4
Sacramento 30, 288 593 9 3, O25 l? .. 6 10. O
Shreveport 21, 304 317 4 7O5 6. O 3.3
Springfield, Mo. 26,607 1O2 lOl 8, 757 38. 8 32.9
St. Joseph, MO. l9, 382 l62 9 448 7.6 2.3
TOpeka, Kansas 36,864 283 9 l, 725 6.9 4.7
Water oury 6l, 631 l, O44 15 8, 209 25.4 lº. 3
Wheeling l6, 610 227 ll l, 719 15.1 10, 3
Population Group of 30,000 to 50,000
Bat On Rouge 6, 43]. ll6 34 3,780 6l. 8 58. 8
But te 46, 75l. 246 45 lO, 797 23.7 23. l
Hager stown l, 422 109 7 777 53.8 54.6
Jacks On, Miss. 4l, 791 529 5 l, 565 6. 3 3. 7
Nashua l2, 837 389 2 l, 433 6. l ll. 2
Paducah 29, O25 376 6 827 7.8 2.8
Phoenix 26,614 286 27 7, 246 29. O 27.2
Sioux Falls 27,62O 4OO 1O l,642 14.5 5.9
Wichita Falls 18, 658 133 57 6, 247 40.7 33.5
Williamsport 3,737 l43 16 2, 370 6l. 5 63.4
Zanesville 22, 759 54l 6 4, O91 l4.3 18. O
Population of 25,000 to 30,000
Albuquerque 53,262 59]. l? 9, 123 18.9 17. l.
Fargo 26,573 243 24 6, 222 22. O 23.4
Population of 10,000 to 25,000
BO is e 2l, 309 76l 4. 4,483 l4.3 21.0
Casper l4, 462 249 4. 279 6.9 l.9
Frederick 454 15l. l lO4 33.3 22.9
RenO 6, 713 447 4. l, 315 26. Tº l9.6
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 216, 374 402 228 202,61O 42.5 93. 6
Cleveland Heights 3,767 4.18 3 825 33.3 21.9
Knoxville 228, 514 493 2O5 90,608 44.3 39.7
Lakewood 2,685 206 5 l, 435 38.5 53.4
Shaker Height S 3,646 911 l 651 25. O 17. 9




~82–
Table L. ONE–FAMILY DWELLINGS AS ANALYZED
Levies of Year Ending June 30, 1933.
compiled by Bureau of the Census, Division of Real Estate Taxation.
Summary -
57 Cities 5 Cities 62 Cities
Current Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 193,889 40, 106 233,995
Number Delinquent 56,226 18,968 77,785
Percentage Delinquent 29. O 4.7.3 33.2
Median City – Percent age Delinquent 23.5 31.2 24. 1
Delinquency by Amount of Levy
Amount of Levy Analyzed 16,010,957 3,788, 372
>k
Aſmount of Levy Delinquent 3, 699,982 2,959,946 >k
Percent age Delinquent 23. l 78.1 >k
Median City – Percentage Delinquent 18.2 65.8 Sk
Assessed Walue
Total Analyzed 563, 899,638 l44,630, 109 708, 529, 747
Number Analyzed 193,889 40, l06 233,995
Average Walue 2,908 3,606 3, O27
Median City – Average Value 2,895 8,718 2,916
Levy
Total Analyzed 16, Olo, 957 3,788, 372 lº, 777,415
Number Analyzed º 193, 889 40, 106 233,995
Average Levy - 82.50 94.50 84.50
Median City — Average Levy 76.30 191.90 80. 40
Responsibility for Delinquency by Relative Value of Parcels (See intro–
- duction)
Number of cities in which the higher valued parcels were
responsible for the delinquency to a greater extent than
the lower valued parcels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Number of cities in which the lower valued parcels were
responsible for the delinquency to a greater extent than
the higher valued parcels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Number of cities in which there was no predomination be-
tween the higher and lower valued parcels . . . . . . . . . . . . . . . . . . . . . . 8
* Totals including cities with accumulated delinquency would be incom—
parable.
Extent of Sampling
Total one family dwellings in 59 cities l, 414, OO7**
Total one family dwellings analyzed in 59 cities 230,368
Averages: Arithemetic mean 16.3%
Median 18.2%
** From preliminary release – See page 51.
Table L. ONE–FAMILY DWELLINGS AS ANALYZED-Cont d.
Number Valuation Analyzed
City Analyzed Aſ fºrečate RPI Total Average
City Percent,
Total Analyzed
(l) (2) (2a) (2b) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 5,448 76,035 7. 16 $16, 171,443 $2,968
Minneapolis 6,976 74,609 9. 35 l2, O84, 518 l, 732
Portland, Ore. 6, 306 88, 710 7. 16 12,426, 358 1,955
Seattle l4, l66 95, 167 l4.89 16,938, 140 l, 195
Population Group of 100,000 to 300,000
Atlant a 10, OOl 54,40l 18.4 28,949, la 8 2, 895
Dallas 5,932 56,756 lO. 5 12,958, 525 2, l84
Des Moines 3, 336 34,664 9 , 6 l3, 748, 752 4, 12l
Erie 4, 354 18, 182 23.9 22, 157, O70 5, O88
Jacksonville 2, 163 30, 345 7. 1 4, 275, 140 l, 976
Oklahoma City 5, 367 35,056 15.3 lO, 727, O90 l, 998
Provićience l, O4·l 53, 872 l. 9 ll, 506, 710 ll, O53
Richmond 6, O92 32, 32O l8.8 28, 230,431 4,634
Salt Lake City 4,461 34, 34l 13. O lO, OO6,337 2, 243
San Diego 7, 523 48, 462 l5.5 12, 24l, O25 l, 627
St. Paul 3, 699 53, 159 7. O 6,418, 377 l, 735
Syracuse 5,555 29, OO7 19.2 27, 395,941 4,931
Trent. On 3, 264 lö, 57l 21.0 l4, O69, O70 4, 310
Wichita 3,492 25, 355 lº. 8 l2, llā, O66 3, 469
Wilmington l, OO7 12, 228 8.2 5, 310, 945 5, 274
Population Group of 50,000 to loC),000
Asheville 2, 25l. 9, 857 22.8 13, ll6, 590 5,827
Austin 4, lº-3 ll, 819 35. l 12, 561, 750 3, O32
Binghamt. On l, 60l 14, 708 lO.9 lO, O98,659 6, 307
Charleston, 916 5,985 l6.3 l, 224, 234 l, 336
Columbia, S. C. 454 8, 372 5.4 88l, O50 l, 940
Decatur 3,836 13, 732 27. 9 5, Olă, 82O l, 307
Greensboro 2, 382 10, 361 24.9 lé, OO4, 895 5,036
Kenosha 6,523 8,446 77.2 25, 167,430 3, 858
Lansing 4, 148 l6,484 25.2 l8, 134, 332 4, 371
Lincoln 4, 190 l?, 256 24.3 10, 253, O33 2,447




r)
*--- C4–
Table L. visi–3 - ILY Liz LLINGS AS as ALT2.É.D – Coit'd.
Number Valuation Analyzed.
City Anál. Zed A#2 regate Riº I Total Average
- City Percent
- Total Analyzed
(l) (3) (2a) (2b) (3) (4)
Fopulation -roup of 50,000 to 100,000 — Cont d.
Little Rock %,983 23, 543 16.9 $6,621, 327 $1,662
Fort lašić, M.e. 2, 3–5 3, 686 4l. 2 lz, 292,937 5, 242
Fueolo 2,062 9,956 2O 7 3,955,624 l, 918
Pac ine 9, O38 ll, ºlf 78.5 Å8, 595, 3OO 4, 270
Sacrament O 604 24, 468 2.5 l, 756, 850 2,908
Shreveport 2, 267 l8, 314 12.4 lſ, O80, 744 4,446
Springfield, M.O. 4, 823 14, O79 34. Ś 6,0; 6,025 l, 255
St. J O Sepn, i, O. 3, 20.5 l:4, 317 22.4 5, 675,967 l, 770
Topeka, Kansas 4, 386 l4, 857 29. 5 lo, 274, 774 2, 342
†aterbury 96 8, 899 l, l l, O29, 58C 10,724
"heeling 2, Ol? 28, 649 7. O 9, 383, 604 4,652
Population Group of 70,000 to .0,000
I3 at On Pouge l, 437 6, 416 22.4 4, 259, 630 2,964
lºut te 2, 662 5,925 44.9 5, 76%, 496 2, l65
*ager stown : 29 2, 836 l3.” 2, 590,974 4, 897
Jacks Oil , , is S. l, 47: 8, 125 l8.2 2,909, 265 l, 972
lſa Silua 890 2, 7ll 32.8 3,698, l'7C 4, 135
Faduc an 678 6, 733 lO. l l, 861, 225 2, 745
Prio enix l, 370 8, 667 l6.8 3,973, 219 2,900
Sioux Falls 6, lº!:4 6,633 92.6 là, 35.3, 635 2,498
Wichi tº Falls - 3, 383 8,842 27. O 4,689, 940 l, 968
illiamsport l, 3O7 5, 676 23. C 3, 340, OC8 2,555
Zanesville Sl9 7,671 6.8 l, 903, 78C 3,668
Population of 2:5, J00 to 30,000
Albu Huerque 632 5,832 lC. 8 l, 618, 945 2,561
F & I" ago 4, 262 4, 262 lOO ... O l?, C72, 736 2,882
Folpulation of lø, OOC to 25,000
Tº Oise 879 4, 664 l8.8 l, llº!, 415 l, 267
Casper {539 3,660 l6. l 767,782 l, 30%
Fr GdCrick l, 38.2 l, 687 8l. 9 l, 955, 962 l, 4lā
Reino l,048 4, 163 25, 2 3, ll.9, 265 2,976
Aćditional Cities Reported Only for Accumulated inelinquency
Cleveland l9, 768 lº2, 3.67 l4.9 57, 306,957 2,924
Cleveland Hºt S. l, 926 ... P. ~ * 2: , 295, 869 l?, 13%
Knoxville 16, 7ll 27, 498 $0.8 46, 598, 761 2,788
Lakewood l, l’9 jº sm- LC, 278,772 8,718
Shaker Height s - £22 Nº. *- 4,649, 75C 8,9C7




Table L. ONE–FAMILY DWELLINGS AS ANALYZED – Cont'd.
Levies Anályzed Delinquent Percent Delinquent
City Total Average Muſliber Amount Number Amount
(5) (6) (7) (8) (9) (10)
Fopulation Group of 300,000 to 500,000
Indianapolis 2O3, 760 37 l, 237 74, 183 22.7 36.4
Minneapolis 901,988 129 l, 642 157, 244 23.5 l?.4
Portland, Ore. 590,252 93 3,048 213,791 48. O 36.2
Seattle l, 257,487 89 5,965 440, 671 42. l 35. O
Population Group of loC),000 to 300,000
Atlanta 434, 237 43 3,749 l?3, 131 37.5 39.9
Dallas 314,892 53 l, 35l 55, O34 22.8 17. 5
Des MO ines 548, 575 l64 742 79, 201 22.2 14.4
Erie 310,053 7]. l, 685 lO4, 145 33.7 33. 6
Jacksonville 49, ló4. 23 768 lö, 615 35. 5 31.8
Oklahoma City 490, 657 9]. l, lº 8 85, 243 21.4 l?.4
Providence 381,914 27]. 3 83 O. 3 O.C2
Richmond 663, 415 lO9 l, 247 95,430 20.5 l4.4
Salt Lal:e City 407, 504 91 l, 64.l l34,859 36.8 33. 1
San Diego 838, lä6 lll 7O4. 60,405 9.4 7.2
St. Paul 471, 750 128 728 7l, 255 19.7 l6. l
Syracuse 478, 8.8l 86 763 60,890 13. Tº 12. 7
Trent. On 468, 500 l44 l,499 l?l, 378 45.9 36.6
Wichita 387, 682 lll l,094 86, 859 3]... 3 22.4
Wilmington 89, 224 89 l2l l3,912 l2. l6.6
Population Group of 50,000 to 100,000
Asheville 264, 299 ll? l,043 1Ol, 322 46.3 38. 3
Austin 282,639 68 979 49,444 23.6 l? .. 5
Binghamton 34.l., 344, 213 152 16, 288 9.5 4.8
Charleston, S. C. 83, 860 92 326 26, 893 35.6 32.1
Columbia, S. C. 44,052 97 213 l8,627 46.9 42.3
Decatur 284, 898 74 831 40,885 21 .. 7 l4.3
Greensboro l49, 322 58 l, 736 90, 565 67. 2 6O. 7
Kenosha 7O4,688 lO8 2,705 264, 258 4l. 5 37.5
Lansing 235, 746 57 978 45,028 23.6 l9. l
Lincoln 77,923 19 l, lá 6 19, 502 27.4 25. O
–86–
Table L. One-Family Dwellings As Analyzed, Conti d.
Levies Analyzed Delinquent Percent Delinquent
City Total Average §umber Amount Number Amount
(5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 277,433 7O l, l88 79, ll() 29.8 28, 5
Portland, Maine 413,042 l76 3O 3, 209 l. 3 O. 8
Pueblo 206,497 loC) 748 6l,881 36. 3 30. O
Racine 871,868 96 4, 109 353, 829 45.5 40. 6
Sacramento 34,961 58 81 4,387 13.4 12.5
Shreveport 131,049 58 117 5,904 5.2 4.5
Springfield, Mo. 83,573 17 2, 103 32,066 43.6 38.4
St. Joseph, Mo. 70,949 22 583 9,496 18. 2 12.4
Topeka, Kansas 374, 807 85 6O2 31, 285 13. Tº 8. 3
Waterbury 33,461 349 2] 3, 295 21.9 9, 8
Wheeling 86,798 43 288 12, 281 l4. 3 l4. 1
Population Group of 30,000 to 50,000
Bat On Rouge 62,403 43 7.58 31,785 52.7 50. 9
But, te 95, 236 36 96.8 33,625 36.4 35. 3
Hagerstown 25,910 49 2O5 10,363 38. 8 40.0
Jackson, Miss 69,822 4.7 136 6,849 9. 2 9. 8
Nashua l10, 205 l?4 29 4, 520 3. 3 4. l
Paducah 49, 880 74 1Ol 7,991 14.9 16. O
Phoenix 56,419 4l 398 ll, 346 20. 1 20.1
Sioux Falls 44l, 177 72 l, 213 56, 899 19, 7 12. 9
Wichita Falls 65,659 28 l,092 27, 582 45.8 42. O
Williamsport 50, 100 38 482 20,012 36 9 39.9
Zanesville 39, 598 76 136 13, 266 26, 2 33, 5
Population of 25,000 to 30,000
Albuquerque. 79,985 127 ll 6 ll, 463 l8.4 14.3
Fargo 341,416 8O l,049 72,408 24.6 21.2
Population of 10,000 to 25,000
Boise 52,489 6O 173 9,570 19, 7 18.2
Casper 34, 734 59 14 67O 2.4 l, 9
Frederick 37,554 27 94 5, 181 6, 8 13. 8
Reino 135,157 129 148 13,568 l4. 1 10. O
Additional Cities Reported Only for Accumulated Delinquency
Cleveland l, 595,472 8]. 7,967 l, 467, 139 40. 3 92. O
Cleveland Hts. 655, 163 340 596 388,682 30. 9 59.3
Knoxville l, 202,248 72 9,910 892,690 59, 3 74. 3
Lakewood 226, 220 l'O2 332 139, 523 28, 2 6l. 7
Shaker Heights 109,269 209 l63 71,912 31.2 65.8
–87–
TABLE M. STORES AS ANALYZED
Levie S of Year Ending June 30, 1933,
O Compiled by Bureau of the Census, Division of Real Estate Taxation.
Summary
57 Cities 5 Cities 62 Cities
Current Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 16,687 l, 272 17, 959
Number delinquent 4,056 583 4,639
Percentage Delinquent 24.3 45.8 25.8
Median City – Percentage Delinquent 21.2 47. 2 23.2
O - Delinquency by Amount of Levy
Amount of Levy Analyzed 18,465, 983 776,417 Sk
Amount of Levy Delinquent 2,912,934 480,215 Sk
Percentage Delinquent 15.8 69, 9 +
Median City – Percentage Delinquent 16.4 102.6 *
Assessed Walue
Total Analyzed - 560, 669, 718 29,093, 954 589,763,672
Number Analyzed 16,687 l, 272 l'7, 959
Average Walue 33,600 22,872 32,839
Median City — Average Walue 28, 591 24, 240 28, 233
O Levy
Total Analyzed l8,465,983 776,417 l.9, 242,400
Number Analyzed - 16,687 l, 272 17,959
Average Levy l, 106 6].O l,071
Median City — Average Levy 627 569 627
Responsibility for Delinquency by Relative Value of Parcels
(See Introduction)
Number of cities in which t ſhe higher valued parcels were responsible
for the delinquency to a greater extent than the lower valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — — 7.
Number of cities in which the lower valued parcels were responsible
for the delinquency to a greater extent than the higher valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — 45
Number of cities in which there was no predomination between the
O higher and lower valued parcels — — — — — — — — — — — — — — — — 5
* Totals including cities with accumulated delinquency would be
incomparable.
-88–
TABLE M. STORES AS ANALYZED, Cont'd
Lincoln
358
ll,417, 634
Number valuation Analyzed
City Analyzed Total Average
(1)– (2) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 407 22,008, 950 54,076
Minneapolis 685 31,419,055 45, 867
Portland, Ore. 493 34,768,974 70, 525
Seattle 987 28, 219,903 28,591
Population Group 100,000 to 300,000
Atlanta 1, 265 52, 900,481 41, 818
Dallas 548 25,710,549 46,917
Des Moines 37] 17,561,407 47,335
Erie 266 l3, 106,553 49, 272
Jacksonville 232 8,479, 840 36,551
Oklahoma City 2O9 9,765,900 46,726
Providence 14l 8,797, 140 62,391
Richmond 536 25,997,370 48,502
Salt Lake City 425 18,789, 021 44, 209
San Diego 664 14, 253,232 21,435
St. Paul 354 15,308,080 43, 24%
Syracuse 263 27, O59,275 102, 886
Trent. On 333 5,777,862 17, 350
Wichita. 515 15,857, 509 30,791
Wilmingt. On 277 7,069,350 25, 521
Population Group of 50,000 to 100,000
Asheville 2OO 7,451, 953 37,259
Austin 483 8, 194,744 l6,966
Binghamton 456 l6, l07,202 33, 129
Charlest On 3.18 l, 814,480 5,705
Columbia, 225 l,879,655 8,354
Decatur 2ll 2,538,570 12,031
Greensboro 284 10,443, 842 36,774
Kenosha. 229 2,918, 940 l2, 746
Lansing 228 8,664, 350 38,00l
31,892





~89-
Table M. Stores as Analyzed, Cont'd
Number Valuation Analyzed
City Analyzed Total Average
(1) (2) (3) (4)
Population Group of 50,000 to 100,000(Cont'd)
Little Rock 167 3,447, 228 20,642
Portland, Maine 422 16,048, 558 38,029
Pueblo 121 l, 570, 280 12,977
Racine 214 3,566,300 16,664
Sacramento 193 5,713,700 29, 604
Shreveport 225 9, 201,070 40,893
Springfield, Mo. 296 2,392, 240 8,081
St. Joseph, Mo. 422 6, 555,852 15,535
Topeka, Kansas 393 9, 190,045 23,384
Waterbury 64 3,984, 360 62,255
Wheeljing 90 2,861, 100 31,790
Population Group of 30,000 to 50,000
Bat On Rouge 2OO
Butte ll2
Hagerstown 34
Jackson, Miss. 196
Nashua 43
Paducah 140
Phoenix - 427
Sioux Falls 177
Wichita Falls 182
Williamsport 76
Zanesville 37
Population of 25,000 to 30,000
Albuquerque LO3
Fargo 83
Population of 10,000 to 25,000
Boise 73
Casper 52
Frederick 33
Reno lO4
2,735, 553
3,325,770
l, 320, 528
2,762,675
l,071,900
2, 196,970
9,327,470
3, 866,494
3, 639, 620
l, 168,710
2,557,374
l, 479, 650
l, 280, 713
l, 788,333
725,429
730,930
2,899,045
13, O77
29,694
38,839
14,095
24,927
15,692
21, 844
21, 844
19,997
15, 377
29,395
14, 365
15,430
24,497
l3,950
22, 149
27,875
Additional Cities Reported Only for Accumulated Delinquency.
Cleveland 735
Cleveland Heights 4.
Knoxville 517
Lakewood 15
Shaker Heights l
14, 335, 161
288,450
14, 249,913
196, 190
24, 240
19,503
72, ll?
27,562
l3,079
24, 240
J. C.4 kJ .L. Cº LWT e AJ V vº Nºr-e-E, wº:
Levies Analyzed. Delinquent Fercent Delinquent T
City Total Average Number Amount Number Amount
–G)— -: (º) (6). (7) (8) (9) (10)
Population Group of 300,000 to 500,000
Indianapolis 377,313 927 63 50,541 l6.5 l8.2
Minneapolis 2,345, ll& 3,423 215 490,796 31.4 20, 9
Portland, Or. l, 651, 526 3,349 229 373,000 46.5 22.6
Seattle 2,095,045 2, 122 367 400,292 37.2 19, l
Population Group of 1000,000 to 300,000
Atlanta 793,507 627 399 l’9,497 31.5 22.6
Dallas 624,766 l, 140 53 28,972 9. Tº 4.6
Des Moines 700,700 l, 888 37 32, 978 10.0 4, 7
Erie 176,938 665 LO5 54,092 39, 5 3O. 6
Jacksonville 97,518 420 91 34, 110 39. 2 35, O
Oklahoma City 446,692 2, 137 23 21,097 ll. O 4.7
Providence 215, 529 l, 528 4. 8, 226 2.8 3. 8
Richmond 610,938 l, 139 65 32,956 12. l 5.4
Salt Lake City 715,485 l,683 100 lll, 724 23.5 lb. 6
St. Paul l, 125, 143 3, 178 98 215, 307 27.7 19.1
Syracuse 472,996 l, 798 37 35,248 l4. 1 7, 5
Trent. On 192,403 577 153 62, 197 45.9 32.3
Wichita 507,440 985 log 68, 175 21. 2 lº. 4
Wilmington - ll 8,765 428 39 22,014 l4.1 18.6
Population Group of 50,000 to 100,000
Asheville 150, 156 750 73 51,402 36. 5 34.2
Austin 184, 381 381 87 27, 837 18.0 15. l
Binghamton 510,623 1,132 62 42, 589 13. 7 8, 3
Charleston, S. C. 124, 291 390 llO 34, 532 34.6 27.8
Columbia, S. C. 93,982 4.17 103 38,674 45.8 41.2
Decatur l44, 190 683 20 4,704 9. 5 3. 3
Greensboro 126,592 445 142 54, 524 50, O 43.1
Kenosha 81,730 356 123 32,752 53.7 40. 1
Lansing 112,636 494 46 15,929 20.2 l4.1
8 19. O

Lincoln 86,774 242 ll.4 l6, 503 31.
–91–
Table M. Stores as Analyzed, Cont'd.
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (cont'd)
Little Rock 144,438 864. 39 26,098 23.4 18.1
Portland, Maine 539, 232 l, 277 18 7, 372 4. 1 l.4
Pue plo 81,497 673 43 30, 143 35. 5 37. O
Racine 80,563 376 97 23,612 45. 3 29, 3
Sacramento ll3,702 589 24 la , 596 12.4 18.8
Shreveport 119,613 531 ll 2,812 4.9 2.4
Springfield, Mo. 33,012 lll 98 ll, 282 33. ]. 34.2
St. Joseph, Mo. 81,948 194 56 4, 309 13. 3 5.3
Topeka, Kansas 335,252 853 27 4, 665 6, 9 l. 4
Waterbury 129,492 2,023 20 21, 203 31. 3 16.4
Wheeling 26,465 294 8 4, 591 8, 9 17.3
Population Group of 30,000 to 50,000
Bat On Rouge 40,075 2OO 95 lé, l00 47. 5 40.4
Butte 54,955 490 28 6,773 25. O l2. 3
Hagers town 13, 205 388 12 3,448 35. 3 26. l
Jacks On, Miss. , 66,304 338 19 6,912 9. Tº 10.4
Nashua. 31, 942 74.2 l 432 w 2. 3 l. 4
Paducah. 58,879 42O 18 5, 353 12.9 9. l
Phoenix 132,450 3].O 92 lb, 315 21.5 ll. 6
Sioux Falls lll, 123 627 25 10,370 14. l 9. 3
Wichita Falls 50,954 279 .59 11, 182 32.4 21.9
Williamsport 17, 530 23O 32 5,819 42. l 33. 2
Zane Sville 53, 193 611 7 4, 623 8. O 8.7
Population of 25,000 to 30,000
Albuquerque 73, 103 7 O9 25 18, 370 24.3 25, 1
Fargo 36, 218 436 19 7,742 22, 9 21.4
Population of 10,000 to 25,000
Boise 84, 230 l, 153 8 ll, 133 ll. O 13.2
Caspér 32,820 631 3 632 5. 8 1.9
Frederick 14,033 4.25 5 l, 270 15. 2 9. 1
Reno 125,615 1, 207 22 lo, 414 2l. 2 13. 1
| Additional Cities Reported Only for Accumulated Delinquency
Cleveland - 395,650 538 347 405,893 47. 2 102.6
Cleveland Heights 7,470 l, 867 l 28O 25.0 3. 7
Knoxville 367,647 711 226 67,535 43 s 7 l8.4
Lakewood 5,081 338 8 5,705 53. 3 ll2. 3
Shaker Heights 569 569 l 802 10O. O 140. 9
–92–
TABLE N. OFFICE BUILDINGS, WAREHOUSES AND THEATERS AS ANALYZED
Levie S of Year Ending June 30, 1933.
O Compiled by Bureau of the Census, Division of Real Estate Taxation.
Summary
57 Cities 5 Cities 62 Cities
Current Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 5, 25l 387 5,638
Number Delinquent 1,047 155 l, 202
Percentage Delinquent 19. 9 40. 1 21. ºf
Median City – Percentage Delinquent 19.0 34.3 20.l
O Delinquency by Amount of Levy
Amount of Levy Analyzed 12,057,899 629,398 >k
Amount of Levy Delinquent l, 574,791 247,417 Sk
Percentage Delinquent 13. l 39, 3 >k
Median City – Percentage Delinquency 7.7 17.4 >k
Assessed Walue
Total Analyzed 374,583, 629 23,406,150 397,989,779
Number Analyzed 5, 25l 38? 5,638
Average Walue 71,335 60,481 70,590
Median City - Average Walue 47,868 54,408 48, 610
Levy
O Total Analyzed l2,057,899 629,398 lz, 687,297
Number Analyzed 5, 251 387 5,638
Average Levy 2, 296 l,626 2, 250
Median City — Average Levy l, 172 l, 403 l, 178
Responsibility for Delinquency by Relative Value of Parcels
(See introduction)
Number of cities in which the higher valued parcels were responsible
for the delinquency to a greater extent than the lower valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — — 5
Number of cities in which the lower valued parcels were responsible
for the delinquency to a greater extent than the higher valued
parcels — — — — — — — — — — — — — — — — — — — — — — — — — — — — 47
O Number of cities in which there was no predomination between the
higher and lower valued parcels — — — — — — — — — — — — — — — — £
* Totals including cities with accumulated delinquency would be
incomparable.
*. •./ & J tº
Table M. Office Buildings, Warehouses and Theaters as Analyzed, Cont'd.
Number Waluation Analyzed
City Analyzed TO tal Average
(l) (2) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 136 19,801, 720 145, 600
Miniſe apolis 174. 20,398,475 117, 232
Portland, Ore. 1O6 13,645, 574 128,731
Seattle 377 26, 295, 976 69, 750
Population Group 100,000 to 300,000
Atlanta 152 27, 352,060 179, 947
Dallas 140 8, 290, 233 59, 215
Des Moines 253 17,654, 122 69,779
Erie 68 5,812,082 85,471
Jacksonville 92 6, 230,700 67,725
Oklahoma City 124 10,343,725 83,417
Providence 149 41, 661, 300 279,606
Richmond 212 16, 114,850 76,013
Salt Lake City 79 9,974, 310 126,25?
San Diego 1O2 4, 228,842 41,459
St. Paul 74. 6,872, 960 92,877
Syracuse . 54 21, 246, 100 393,446
Treilt. On 96 3, 172, 525 33,047
Wichita 105 8,820, 170 84, OOl
Wilmington 88 10,719,450 121,811
Population Group of 50,000 to 100,000
Asheville 45 2, 154, 100 47,868
Austin 63 2,413, 640 38, 311
Binghamton 18 3, 106, 132 172,562
Charle St. On 91 378,322 4, 15?
Collumbia. 61 835, 582 13,698
Decatur 55 l, 423,760 25, 886
Greensboro 52 7,473, 881 143,824
Kenosha 77 2, 132, 245 27,691
Lansing 60 6, OlC),400 lOO, 173
Lincoln 83 3, 154, 365 38,004




Additional Cities Reported Only
Cleveland 216
Cleveland Heights *
Knoxville l69
Lakewood 2
Shaker Heights 4-y
l,053,030
Table N. Office Buildings, Warehouses and Theaters as Analyzed, Conti d.
Number Waluation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 4l l, 664, 175 40,589
Portland, Maine - ll.9 3,944, 110 33, 143
Pueblo 3O l, 249,390 4l, 646
Racine 84 4,361, 350 51, 920
Sacramento 4.7 2,510, 650 53,418
Shreveport 49 4,725,670 96,442
Springfield, Mo. 112 l, 366,735 12, 202
St. Joseph, Mo. 46 l, 556, 820 33,843
Topeka, Kansas 67 2, 149,010 32,074
Waterbury 105 9,840, 570 93,719
Wheeling 7O 4,700,075 67, 143
Population Group of 30,000 to 50,000
Bat On Rouge 127 3,312,039 26,079
But te 548 l, 994,455 3, 639
Hagerstown 28 l, 282,916 45, 818
Jackson, Mi SS. , - 35 l,727,325 49, 352
Nashua 12 811,000 67, 58%
Paducah 29 l, O55, 000 36,379
Phoenix 79 5, 123, 225 64, 850
Sioux Falls 62 2,521,670 40,672
Wichita Falls 26 984,430 37,862
William sport 4l l, 465,000 35,731
Zanesville 4l l, 149,480 28,036
Population of 25,000 to 30,000
Albuquerque 58 2, 192,450 37,800
Fargo LO9 2,450,490 22,481
Population of 10,000 to 25,000
BOi Se 36 853,490 23,708
Casper 2O 355,123 17,756
Frederick 16 461,350 28,834
|Reno 28 . 37,608

for Accumulated Delinquency
14, 176,280
9, 195,100
34,770
º-e
65,630
54,408
17,385
tº-b




–95-
Table N: Office Buildings, Warehouses and Theaters as Analyzed, Cont'd.
Levie s Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (e)—(?)— (7) (8) (9) (10)
Population Group of 300,000 to 500,000
Indianapolis 249,502 l, 834 16 20, 253 ll. 8 8. l
Minneapolis l, 522, 542 8,750 58 375,431 33.3 24. 7
Portland, Ore. 648, 164 6, 114 37 lol, 394 34.9 15. 6
Seattle l, 952, 213 5, 178 123 420,226 32, 6 21.5
Population Group of 100,000 to 300,000
Atlanta 410, 280 2,699 42 48, 185 27, 6 ll. 7
Dallas 201,452 l, 438 7 4, 247 5. O 2. l
Des Moine s 704, 399 2,784 38 37,640 15. O 5.3
Erie 78,463 l, 153 33 29,730 48. 5 37. 9
Jacksonville 71,653 779 14 3,771 15.2 5. 3
Oklahoma City 473, 12l 3, 815 12 17,380 9.7 3.7
Providence 1,020, 701 6,850 2 153 l. 3 . Ol
Richmond 378,698 l,786 32 17,739 15.1 4. 7
Salt Lake City 379, 821 4, 807 15 28, 377 19. O 7.5
Dan Diego 267, 685 2,624 13 l8,035 12. 7 6.7
St. Paul 505, 162 6, 826 17 69,531 23. O 13, 8
Syracuse 371,381 6,877 4 25,421 7.4 6.8
Trent. On 105,645 l, 100 43 29, 35l 44.8 27, 8
Wichi ta. 282,245 2,688 36 49,676 34.3 17, 6
Wilmington 180,087 2,046 9 2, 261 lO. 2 l. 3
Population Group of 50,000 to 100,000
Asheville 43,405 964 18 8, 185 40. O 18. 9
Austin 54, 306 862 lO 3,847 15.9 7. 1.
Binghamton 104,987 5,832 O O O O
Charle ston, S. C. 25,915 284 28 6,035 3O. 8 23. 3
Columbia, S. C. 41,779 684 21 5, 895 34.4 l4. 1
Decatur 80,869 1,470 l 173 l. 8 • 2
Greensboro 89,730 l, 725 25 14, 223 48. l 15.9
Kenosha. 59,702 775 30 21, 130 39. O 35.4
Larising 78, lö5 l, 302 lä 5, 353 21. 7 6.9
Lincoln 23,973 288 24 4,488 28, 9 18. 7
–96–
Table N. Office Buildings, Warehouses and Theaters as Analyzed, Cont'd.
. Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(1) (5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (cont'd)
Little Rock 69,728 l,700 l? 35, 575 4l. 5 51. O
Portland, Maine 132, 522 l, llā 2 155 1. 7 •l
Pueblo 65,098 2, 169 9 3, 139 3O. O 4.8
Racine 98, 523 l, 172 38 31,096 45.2 31.6
Sacramento 49,960 l, O62 10 3, 864 21. 3 7.7
Shreveport 61,433 l, 253 3 l, 240 6. l 2. O
Springfield, Mio. l8, 860 168 35 3,740 31. 3 19. 8
St. Joseph, Mo. 19,460 423 5 821 10. 9 4.2
Topeka, Kansas 78,395 l, 170 4. l, 873 6. O 2.4
Waterbury 319,819 3,045 25 39, 200 23. 8 12. 3
Wheeling 43,475 621 LO 5,578 14.3 12.8
Population Group of 30,000 to 50,000
Baton Rouge 48,521 382 59 20, 437 46.5 42. l
Butte 32,956 6O 8 4,518 1.5 13 - 7
Hagerstown l2, 829 458 7 2,454 25. O 19. l
Jackson, Wii SS. 4l, 45 l, l84. l 128 2.9 • 3
Nashua 24, 167 2,013 O O O O
Paducah 28, 274 974. 2 4.18 6.9 l. 5
Phoenix 72, 749 92O 17 3,614 21.5 5. O
Sioux Falls 72,472 l, 168 7 2, 664 ll. 3 3. Tº
Wichita Falls 13,782 53O 8 4,447 3O. 8 32, 3
Williamsport 21,975 535 17 5,880 41.5 26. 8
Zanesville - 37,064 904 7 7,741 l? ... l 2O. 9
Population of 25,000 to 30,000
Albuquerque 108, 320 l, 867 13 5,297 22.4 4.9
Fargo 69,299 635 8 2,547 7.3 3.7
Population of 10,000 to 25,000
Boi Se 40, 199 l, ll6 6 10,286 16. 7 26.6
Casper 16, O65 8O3 O O O O
Frederick 8,857 553 2 42 12.5 .5
Reno 45,627 l, 620 6 9,901 21.4 21. 7
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 391, 265 l, 811 97 206, l87 44.9 52.7
Cleveland Heights O O O O O O
Knoxville 237,233 l,403 58 4l, 230 34.3 l? .. 4
LakeWood 900 450 O O O O
Shaker Heights O O O O O O
TABLE O.
INDUSTRIAL PARCELS AS ANALYZET)
Levies of Year Ending June 30, 1933.
Compiled by Bureau of the Census, Division of Real Estate Taxation.
Summary
57 Cities 5 (ities 62 Cities
Current Accumulated Total
Delinquency Delinquency
Delinquency by Number of Parcels
Number Analyzed 3,340 849 4, 189
Number Delinquent 756 329 l,085
Percentage Delinquent 22.6 38, 8 25.9
Median City – Percentage
Delinquent 19. 3 38. 1 19, 7
Delinquency by Amount of Levy
Amount of Levy Analyzed 4,360, 270 l, 603, 381
Amount of Levy Delinquent 50l., 985 592, 283
Percentage Delinquent ll. 5 36. 9 Sk
Median City – Percentage -
Delinquent 6.2 33. O >k
Assessed Walue
Total Analyzed 152, 532, 947 58, 576, O77 211, 109,024
Number Analyzed 3, 340 849 4, 189
Average Walue 45,668 68,994 50, 396
Median City — Average Value 28, 596 74,337 31,907
Levy
Total Analyzed 4,360, 270 l, 603,381 5, 963, 651
Number Analyzed 3, 340 849 4, 189
Average Levy l, 305 l,888 l,423
Median City – Average Levy 7.58 2,051 793
Responsibility for Delinquency by Relative Value of Parcels
(See introduction)
Number of cities in which the higher valued parcels were responsible
for the delinquency to a greater extent than the lower valued
parcels
6-0 º-º º tºº sº a se mºsº ame sº-º e-ss e-e sº-
for the delinquency to
parcels
*-* * * * * * *-mº sº-e tºmº ºs º-e wºre
Number of cities in which there
* *-s ºs º-e ºsmº sºm -e ºs º-e ºsmº - sº-º º sº- * * * 3
Number of cities in which the lower valued parcels were responsible
a greater extent than the higher valued
- — — — — — — — — — — — — — — — — — 49
was no predomination between the
*—e sº-s -e sº-e are s—e e-s -e sº-c e-e -e v-e “ sº-º "-" tºp-e “º 5
higher and lower valued parcels
* Totals including cities with accumulated delinquency would be
incomparable.
–98-
Table &. Delinquency of Indus
!
trial Parcels, Cont'd.
Number Waluation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 300,000 to 500,000
Indianapolis 66 2,795, 808 42,360
Minneapolis 187 4, 197, 540 22,446
Portland, Ore. 118 2, 246,700 19,039
Seattle 359 5, 368,724 14, 954
Population Group of 100,000 to 300,000
Atlanta 110 8, 241, 530 74,923
Dallas 49 2,269,940 46, 325
Des Moines 1O5 6,918, 882 65,894
Erie lO2 5,528, 298 54, l'99
Jacksonville 33 655, 680 19, 869
Oklahoma City 16O 3,455,728 . 21,598
Providence 86 9,791, 860 ll3, 858
Richmond LO5 2,919,700 27, 806
Salt Lake City 3]. l,024,470 33,047
San Diego ll.9 897, OOO 7, 537
St. Paul 38 893, 920 23, 524
Syracuse 47 ll, 932, 583 253, 884
Trerit. On 82 6,919,600 84, 385
Wichita. 109 3,462, 138 31,762
Wilmington 123 9,021, 85C 73, 348
Population Group of 50,000 to 100,000
Asheville 5 l93,800 38,760
Austin 24 402, Olo l6,750
Binghamton 52 2,706,800 52,053
Charleston l4 134,970 13, 212
Columbia. 19 ll4, 545 6,028
Decatur 4l l, 715, 500 4l, 84l
Greensboro 40 2,826,382 70,659
Kenosha. 53 6, 756, 110 127,473
Lam Sing, 28 4. 9 823 9 600 172, 271
Lincoln 125 2,484, 175 19,873
–99–
Table O. Industrial Parcels as Analyzed, Cont'd.
iſumber Waluation Analyzed
City Analyzed Total Average
(l) (2) (3) (4)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 49 2, 153,965 43,958
Portland, Maine 105 2, 240,025 21,333
Pueblo 31 214,045 6,904
Racine 158 15,374, 950 97,309
Sacramento 18 885,200 49, 177
Shreveport 7 292,890 41, 841
Springfield, MO. 29 680,730 23,473
St. Joseph, Mo. 2O 713,430 35,671
Topeka, Kansas 86 l, 370,000 15,930
Waterbury 32 5, 630,465 175,952
Wheeling 9 432, 575 48,063
Population Group of 30,000 to 50,000
Baton Rouge 24 227,660 9,485
But te 4. 30,570 7,642
Hagerstown 59 l, 673,860 28,370
Jackson, Miss. 12 113,000 9, 416
Nashua 14 3, 189,900 27,850
Paducah 8 228,775 28, 596
Phoenix 2O 387,480 19, 374
Sioux Falls 53 l, 870, 985 35, 301
Wichita Falls 16 192,390 12,024
Williamsport 27 624, 875 23, 143
Zane sville 8 246,440 30, 805
Population of 25,000 to 30,000
Albuquerque 13 154, 150 ll, 857
Fargo 47 859,756 18, 292
-* Population of 10,000 to 25,000
Boise 29 l, 372, 34l 47,322
Casper 7 39,652 5,664
Frederick LO 320, 505 32,051
Reno 15 262,490 17,499
Additional Cities Reported Only for Accumulated Delinquency
Cleveland 687 51,069,557 74, 337
Cleveland Heights e-se e-º e-e
Knoxville 146 5, 565,200 38, 117
Lake Wood 16 l, 941, 320 121,332
Shaker Heights * o-e e-e




—LOO-
Table O. Industrial Parcels as Analyzed, Cont'd.
-ms- Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(l) (5) (6) (7) (8) (9) (10)
Population Group of 300,000 to 500,000
Indianapolis 34,975 529 ll 16,486 16. 7 47, 1
Minneapolis 313, 304 l, 675 47 l.9, 550 25. 1 6.2
Portland, Ore. 106,718 904 57 34, 421 48. 3 32.3
Seattle 398,574 l, ll() 127. 69, lla 35.4 17. 3
Population Group of 100,000 to 300,000
Atlanta 123,622 l, 123 26 12, 994 23. 6 10.5
Dallas 55, 159 1, 125 3. 59 6.1 •l
Des Moine s 276,063 2,629 23 l7, 137 21, 9 6.2
Erie 74, 632 731 4l l9,603 40.2 26. 3
Jacksonville 7, 540 228 12 2, 233 36.4 29. 5
Oklahoma City 157,607 985 21 6,661 l3. l 4.2
Providence 239,900 2,789 4. 4, 178 4. 7 l. 7
Richmond 68,549 652 12 4,903 ll. 4 7, 2
Salt Lake City 39, Oll l, 258 7 1,651 22.6 4. 2
San Diego 56,780 477 8 2, 199 6, 7 3.9
St. Paul 65,703 l, 729 10 12,299 26. 3 18, 7
Syracuse 208,581 4,437 7 79,715 l4.9 38. 2
Trent. On 230,423 2,810 4l 53,675 50. O 23. 3
Wichita 110,788 l, Olé 2]. 6,365 19, 3 5. 7
Wilmington 151, 567 l, 232 7 3,923 5. 7 2, 6
Population Group of 50,000 to 100,000
Asheville 3,905 78]. 2 685 40... O 17. 5
Austin 9,045 376 l 106 4.2 l. 2
Binghamton 91,489 l,759 7 3,623 13.5 3 e 9
Charleston, S. C. 12, 670 905 2 149 l4.3 l. 2
Columbia, S. C. 5,727 3Ol 7 57]. 36, 8 lO. O
Decatur 97,440 2,376 3 17O 7. 3 • 2
Greensboro 32,231 805 15 10, 920 37. 5 33, 9
Kenosha, 189, 171 3, 569 17 8,757 32. l 4.6
Lansing 62,706 2,239 6 l, 748 21.4 2.8
Lincoln 18,879 15l. 34 2, 230 27. 2 ll. 8
—l.0l-
Table O. Industrial Parcels as Analyzed, Cont'd.
Levies Analyzed Delinquent Percent Delinquent
City Total Average Number Amount Number Amount
(1)– (5) (6) (7) (8) (9) (10)
Population Group of 50,000 to 100,000 (Cont'd)
Little Rock 90, 251 l, 841 9 lb, 905 18.4 17. 6
Portland, Maine 75,264 716 3 644 2.9 . 9
Pueblo ll, 145 359 ll l, 231 35. 5 ll. O
Racine 347,320 2, 198 50 62,092 31, 6 17. 9
Sacramento l7, 615 978 l 21 5. 6 . 1
Shreveport 3,807 544 2 538 28, 6 l4. 1
Springfield, Mo. 9,394 323 7 495 24. 1 5.3
St. Joseph, MO. 8,917 446 O O ... O ... O
Topeka, Kansas 49,977 581 1O l, ll:3 ll. 6 2.2
Waterbury 182,990 5,718 6 l, 457 18.8 ... 8
Wheeling 4,001 444 l 76 ll. 1 l, 9
Population Group of 30,000 to 50,000
Baton Rouge 3,335 138 8 l, 513 33. 3 45.4
But te - 5O5 126 O O ... O ... O
Hagerstown 16,739 283 16 4,030 27. 1 24.1
Jacksoil, Miss. 2,712 226 l 192 8. 3 7. 1
Nashua 95,059 6,789 l 89 7. 1 •l
Paducah 6, 131 437 O O ... O ... O
Phoenix 5, 502 275 8 l, O43 40. O 19. O
Sioux Falls 53,772 l, Ol4 6 l, 452 ll. 3 2. 7
Wichita Falls 2,693 168 5 l'72 31. 3 6, 4
Williamsport 9,373 34.7 ll l, 989 4.0. 7 21.2
Zanesville 5, 125 641 O O ... O ... O
Population of 25,000 to 30,000
Albuquerque 7,615 585 3 871 23. 1 ll. 4
Fargo 24, 313 517 8 616 17. O 2.5
Population of 10,000 to 25,000
Boise 64, 637 2,228 6 9, Ol& 2O. 7 14. O
Casper l, 793 256 l 295 14. 3 l. 6
Frederick 6, 153 615 2 542 20. O 8. 8
Reno ll, 373 7.58 l 4.76 6. 4, 2
Additional Cities Reported Only for Accumulated Delinquency
Cleveland l, 409, 519
Cleveland Heights ºse
Knoxville 143, 582
Lakewood 50, 280
Shaker Heights *s
2,051
983
3, 142
º-w
262 540, 181
65
2
*e
sºgº
47, 313
4,789
*
38. 1
-º-
44.5
12.5
38. 3
33, O
9, 5

-102–
TABLE P.
TAX SCHEDULES FOR CITIES ANALYZED
Compiled by Bureau of the Census, Division of Real Estate Taxation.
City State Le vie S Due Penalty Analysis
and Payable Date S Date
(1) (2) (3) (4) (5)
Population Group of 300,000 to 500,000
Indianapolis Indiana Jan. 1, 1933 May, Nov., 1933 Mar. 1, 1934
Mimile apolis Minnesota Jan. 1, 1933 June, Nov. 1933 Jan. 1, 1934
Portlalld Oregon Feb. 8, 1932 Nov. 6, 1932 Mar. 15, 1934
Seattle Washington Feb. 1, 1932 June, Dec. 1932 Feb. 28, 1933
Population Group of 100,000 to 300,000
Atlanta Georgia May 1, 1933 Oct. 16, 1933 May 1, 1934
Dallas Texas Oct. 1, 1932 Jan., May 1933 Jan. 1, 1934
Des Moines IOWa. Mar. 31, 1933 Apr., Oct. 1933 Jan. 1, 1934
Erie Pennsylvania. Apr. 1, 1933 July 1, 1933 Mar. 15, 1934
Jacksonville Florida. Nov. 1, 1932 June 1, 1933 Jan, 31, 1934
Oklahoma City Oklahoma Feb. 28, 1932 Apr. 28, 1932 Feb. 1, 1934
Providence Rhode Island Oct. 1, 1932 Oct. 24, 1932 Mar, 15, 1934
Richmond Wirginia. June, l032 Feb. 1, 1933 Jan. 31, 1933
Salt Lake City Utah Sept, 1933 Nov. 30, 1933 Jan. 10, 1934
San Diego California. Nov. 1932 Apr., June, 1933 Mar. 15, 1934
St. Paul Minnesota Jan., 1933 May 31, 1933 Jan. l, 1934
Syracuse New York May 1, 1933 June, Sept. 1933 Jan. 1, 1934
Trent. On New Jersey May 1, 1933 June, Dec. , 1933 Dec. 31, 1933
Wichita Kansas Nov. 1, 1932 Dec. 20, 1932 Mar. 15, 1934
Wilmington Deleware July 1, 1932 May 1, 1933 July 1, 1933
Population Group of 50,000 to 100,000
Asheville North Carolina. Oct. 1, 1932 Feb. 2, 1933 Oct. 1, 1933
Austin Texas Jan. 1, 1933 Apr. 1, 1933 Mar. 15, 1934
Binghamton New York Jan. 1, 1933 Mar. , Sept., 1933 Dec. 31, 1933
Charleston South Carolina Sept., 1932 Oct. 15, 1932 Mar. 15, 1934
Columbia South Carolina Oct. 15, 1932Dec. 15, 1932 Mar. 1, 1933
Decatur Illinois Apr., 1933 May. Aug. , 1933 Feb. 1, 1934
Greensboro North Carolina Sept., 1932 Jan. 1, 1933 Jan. 1, 1933
Kenosha Wisconsin Jan. 1, 1933 June 1, 1933 Jan. 1, 1934
Lansing Michigan July, 1932 Sept. 1932 Apr. 30, 1934
Lincoln Nebraska Oct. 1, 1931 Dec. , 1931, July, July 1, 1933
1932
Little Rock Arkansas Feb., 1932 Apr., 1932 Dec. 31, 1933
Portland Maine July 1, 1932 Oct. 1, 1933 July 1, 1933
Pueblo Colorado Jan. 1, 1932 Mar. , Aug. , 1932 Dec. 31, 1933
Racine Wisconsin Jan. 1, 1933 Juné 27, 1933 May 30, 1934
Sacramento California. Nov., 1932 Dec. , 1932, Apr., Dec. 31, 1933
1933

~103-
Table P. Tax Schedules For Cities Analyzed, Cont'd.
City State Levies Due Penalty Analysis -->
and Payable Dates Date
(l) (2) (3) (4) (5)
Population Group of 50,000 to 100,000 (Cont'd)
Shreveport Louisiana Dec. 1, 1932 Jan. 1, 1933 Sept. 1, 1933
Springfield Missouri Sept. 1, 1933 Jan. 1, 1934 ſarch 15, 1934
St. Joseph Missouri May 1, 1933 Sept. 1, 1933 Miar. 1, 1934
Topeka Kansas Nov. 1, 1932 Sept., 1933 Mar. 15, 1934
Waterbury Connecticut May 1, 1933 Jun, Nov., 1933 Apr. 1, 1934
Wheeling West Virginia Nov. 1, 1932 June 30, 1933 June 30, 1933
Population Group of 30,000 to 50,000
Baton Rouge Louisiana Dec. 15, 1932 Jan. 15, 1933 Jan. 15, 1933
Butte Montana Oct., 1932 Nov., 1932, May, June 30, 1933
1933
Hagerstown Maryland June 1, 1933 Jan. 1, 1934 Mar. 31, 1934
Jackson Mississippi >ic Feb. , May, Aug. , Oct. 1, 1933
1933
Nashua New Hampshire Dec. 1, , 1932 July 1, 1933 Dec. 31, 1933
Paducah Kentucky June, 1933 July, Nov., 1933 Dec. 15, 1933
Phoenix Arizona Oct., 1932 Nov., 1932 Jan. 31, 1934
Sioux Falls South Dakota Jan. 1, 1933 May 1, 1933 Jan. 1, 1934
Wichita Falls Texas Oct. 1, 1932 Feb., Aug., 1933 Mar. 1, 1934
Williamsport Pennsylvania Mar. 15, 1933 July 1, 1933 Mar. 15, 1934
Zanesville Ohio Dec. , 1932 Aug. , 1933 Mar. l, 1934
Population of 25,000 to 30,000
Albuquerque New Mexico Nov. 1, 1932 Dec. 1932, May, Mar. 15, 1934
1933 -
Fargo North Dakota. Dec. 31, 1932 Mar. , Oct. , 1933 Dec. 31, 1933
Population of 10,000 to 25,000
Boise Idaho Dec. , 1932 Jan. , 1933 Jan. , 1934
Casper Wyoming Nov., 1932 May 15, 1932 Mar. l, 1934
Frederick Maryland July 1, 1933 Jan. 1, 1934 Mar. 1, 1934
Reno Nevada Nov. , 1932 Dec. 5, 1932 Dec 5, 1933

Additional Cities Reported Only for Accumulated Delinquency
Cleveland
Cleveland
Heights
Knoxville
Lakewood
Shaker Heights Ohio
Ohio Oct. 1, 1932 Dec.,1932, June May 1, 1934
1933
Ohio Oct. 1, 1932 Dec.,1932, June Apr. 1, 1934
l933
Tennessee Jan. 1, 1932 Nov. 1, 1932 Apr. l, 1933
Ohio Oct. 1, 1932 Dec.,1932 Jungsºpr. 1, 1934
Oct. 1, 1932 Dec.,1932 June, Apr. 1, 1934
iš33
* Upon receipt of assessment poll
City Analysis – Albuquerque, New Mexico. - 3 -
'*
CITY OF ALBUQUERQUE, NEW MEXICO.
O Percentages from the preliminary analysis of delinquent taxes in Albuquerque,
New Mexico follow:
Table A: PARCELS AIIALYZED:
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . 632 . . . . . . . . . . . 53.1
Multiple Dwellings . . . . . . . . . . 39 . . . . . . . . . . . 3. 3
Apartment Houses . . . . . . . . . . . . 19 . . . . . . . . . . . le 6
Sºores . . . . . . . . . . . . . . . . . . . . . . 103 . . . . . . . . . . . 8, 6
Flats over Stores ........... * . . . . . . . . . . º ... 3
Vacant Lots . . . . . . . . . . . . . . . . . 205 . . . . . . . . . . . 17.1
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 58 . . . . . . . . . . . 4.9
Industrial . . . . . . . . . . . . . . . . . . 13 . . . . . . . . . . . l. 1
Garages, Gas Stations, etc. . 90 . . . . . . . . . . . 7. 6
- Hotels, Clubs,
O Rooming Houses . . . . . . . . . . . . . . 28 -- . . . . . . . . © 2.4
l, 191 100. O
1. In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as com-.
pared. With the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands) *
One Family Dwellings . . . . . $1,618 . . . . . . . . . $1,391 . . . . . . . . . . . 14.0
Multiple Dwellings . . . . . . . 180 . . . . . . . . . l46 . . . . . . . . . . . 18.8
Apartment Houses . . . . . . . . . lºé . . . . . . . . . 117 . . . . . . . . . . . 18. 3
Stores . . . . . . . . . . . . . . . . . . . l, 479 . . . . . . . . . 1, 305 . . . . . . . . . . . .ll. 8
Flat S over Stores . . . . . . . . &l • . . . . . . . . 22 . . . . . . . . . . . 29.0
Wacant lots © & G e º & G tº e o e o e Q 379 © e e g o e s tº go 24.8 © tº 9 e o 'o o e o e & 34. 5
Office Bldgs. , Ware- -
houses & Theatres e e º e o e o 'º' 2, 192 O tº Q & © gº © to e l 3. 367 ... • * * * * * * * * * 14. 8
Industrial . . . . . . . . . . . . . . . 154 . . . . . . . . . 129 . . . . . . . . . . . 16.2
Garages, Gas Stations, etc. l,078 . . . . . . . . . 883 . . . . . . . . . . . 18.1
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 662 . . . . . . . . . 605 . . . . . . . . . . . 8 - 5
All Types $7,921 $6,717 15s 2
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the per-
centage of distribution;

O 678%
City Analysis – Albuquerque, New Mexico – 4 -
Table C. PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
**** . . . . . . . . . . . . . . . . . . . 25. . . . . . . . $18,370 ..... 10.7 ........ 33.8
9ne-Family Dwellings . . . . . 116....... ll,463 ..... 49.6 ........ 21.l
Garages, Gas Sta-
*ons, etc. . . . . . . . . . . . . . . 17 . . . . . . . 9, 123 ..... 7.2 . . . . . . . . 16.8
Office Bldgs. , Ware- -
houses & Theatres . . . . . . . . 13 . . . . . . . 5,297 . . . . . 5.6 ........ 9.7
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 5 . . . . . . . 3,904 . . . . . 2. 1 . . . ... 7.2
Multiple Dwellings . . . . . . . 13 . . . • 2,560 . . . . . 5.6 . . . . 4.7
Vacant Lots . . . . . . . . . . . . . . 38 . . . . . . . 1,665 . . . . . . 16.2 . . . . . . . . 3. l.
Apartment Houses . . . . . . . . . 3 . . . • 12055 . . . . . . l. 3 . . . . . . . . 1-9
Industrial . . . . . . . . . Q & e o 'o Q 3 . . . . 871 . . . . . . l. 3 . . . . l. 6
Flat S over Stores . . . . . . . . 1 . . . . . . . 48 . . . . . . •4 . . . . . . . . •l
All Types 234 $54,356 lOO ... O lOO ... O
In Table D given belows the percentages relating to taxes assessed
against each type of these sample parcels and to the taxes unpaid by these
same parcels are important. The first column of this table shows the per-
centage distribution of the tax levy against the several types of property.
The second column shows the percentage distribution of total current de-
linquency against these parcels.
For example, one family dwellings bore 20.4 percent of the tax levy
assessed against the delinquent parcels and were responsible for 21.1 percent
of the current delinquency charged to these same parcels. The third column
is a ratio of relative delinquency,
Table D; TAX IEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels Oſle
Analyzed Analyzed
Multiple Dwellings . . . . . . . 2. 3. . . . . . . . . . . 4.7 . . . . . . . . . . . . 2-0
Stores . . . . . . . . . . . . . . . . . . . 18.7 . . . . . . . . . . 33.8 . . . . . . . . . . . . 1.8
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . 13.6
Apartment . . . . . . . . . . . . . . . . 1.8 . . . . . . . . . . l.9 . . . . . . . . . . . .
One Family Dwellings . . . . . 20.4
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 8.4 7.2
Industrial . . . . . . . . . . . . . . . l.9 . . . . . . . . . . 1.6 . . . . . . . . . . . . O
Vacant Lots . . . . . . . . . . . . . . 4.8 ... 3-1
Office Bldgs. , Ware-
© O Gº O O © tº O e e l6.8 C - © C C C C Q & C G C
:
i
© 6 @ 9 e o 'o e o e 21. l Q Q @ 9 O C Q & © 6 & O
9
© & © e º e º O e º O & O
.
© C C C C C C & © e º 0. C
houses & Theatres © Q @ O C & © O 27. 7 Q & Q C Q o O © O © 9. 7 e Q & e o e o O © O & © Q 4
Flat S OWelſ' Store S e 6 C e g º O 9 .4 o e e o 6 e o o e c •l © c e º e º O e º e º 'º • 3
All Types lOO ... O 100. O
6783




City Analysis - Albuquerque, New Mexico - 5 -
O The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property,
Which at the date of the survey, was still unpaid.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcel S Tax Levy
One Family Dwellings . . . . . . . . . . . 18.4 . . . . . . . . . . . . . . . 14s 3
Multiple Dwellings . . . . . . . . . . . . . 33.3 . . . . . . . . . . . . . . . 28.7
Apartment Houses . . . . . . . . . . . . . . . 15.8 . . . . . . . . . . . . . . . 14.8
Stores . . . . . . . . . . . . . . . . . . . . . . . . . 24.3 . . . . . . . . . . . . . . . 25.1
Flats over Stores . . . . . . . . . . . . . . 25.0 . . . . . . . . . . . . . . . 3.1
8, 9
Vacant Lots . . . . . . . . . . . . . . . . . . . . 18.5 . . . . . . . . . . . . . . . o
Office Bldgs. , Ware-
O houses & Theatres . . . . . . . . . . . . . . 22.4 . . . . . . . . . . . . . . . 4.9
Industrial . . . . . . . . . . . . . . . . . . . . . 23.1 . . . . . . . . . . . . . . . 11.4
Garages, Gas Sta-
tions, etc. © e o 6 9 & 0 & 0 & © tº e o e o 0 e º 0. 18, 9 © o O C C & G C & © e 6 @ 9 @ 17. l.
Hotels, Clubs,
Rooming Houses © 2 e o O © Q & Q @ e 9 @ 9 gº & © 17, 9 e e o e e o e s e o o o e s e ll.9
All Types l9 = 6 l3.9
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department
of Commerce, Washington, D.C.

O 6783
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREIAU OF THE CENSUS I N S E L E G T E D C I T 1 RS
This report is for the
DIVISION OF REAL ESTATE TAXATION - CITY OF ALBUQUERQUE, NEW MEXICO
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed -
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
==== N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE In rºle on: Teſcºe from SAMPLE º l. Year analyzed began January 1, 1998
PARCELS - PARCELS *
ALL PARCELS (year Year Current year analyzed (year (year Current year began Jamuary l, 1935
analyzed) Analyzed Year **t Peysent amºng PARCELS ONLY analyzed) analyzed) ſ h lä, l034
A • B. -*— D. º © © O - © I • Delinquency reported as of ** D
l.l.9l 7,402 , -ss- w 234 2. The fiscal year of
I, NUMBER OF PARCELS 9 17, —A- XOXOCOX XXXXX We NUMBER OF PARCELS XXXXX this city begins July 1
II, ASSESSED WALUE } - |WI.TAXES DELINQUENT Taxes are due---- November 1 - April 1
7. 921.120 $20,354,725 ºlò,203,955 |$2,150,770 10.6 a. Land and buildings 54,356 - -
a. Land and buildings 9 * ~-- 9 9 *** 9 #18,203, 9-º-º-º- 9 - f XXXXX Taxes become delinquent December 1 - May 1
º b. Percentage of le IWa
b. All property XOOOOK 21,079,220 | 18,946,110 || 2,133,110 || 10-l & vy (Iva) 13.9
XXXXX 3. Sample parcels represent 6.8 percent of city
c. Percentage of a to b - - c. All property fe total (I Column C), and 38.9 percent of
XXXXX 96.6 96.l XOXOCCX XXXXX || prope XOXO.O.O. $190,500 assessed value of land and buildings
O III. TAX RATE (dollars per $1000) plus d. Percentage of levy (IVb) 17.5 (IIa Column C).
49.406 49 8.603 lus 9.19 8 o
IWe TAX • . •406 58, plu 197 18, 6 The delinquency data on the XXXXX 4. As Bessed value for current year of parcels
- - sample parcels is for real analyzed was $ 6,717,880 , a decrease
a. Land and buildings 391,345 * gº * - * º - --> property only. The delin- from year analyzed of a203,240
quency data for the entire Orº 15.2 percente
b. All Property - plus plus city is on all property, both - - -
XXDCCC l,089,000 l,l68,000 79,000 “7.3 real and personal. 9 5. Columns 13 and 14 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
OF By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
PROPERTY 9T | Percent- #ized Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Year age De- age Dis- liber ºgº, Dis- age. Dis- . . Number of |Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 30 - tribu- tº- # *- Parcels | tax levy w -
l. 2. “3. 4. $. Ö • 7. tiºn 9. | 10- ll. 12. *** ** One-familyTſultiple IApartment
O —I - © *—llcondition Prsuine Pºlitage Hºuses—
* 53. • .** '...' © , \ o 9 ll. 463 o O O
one-family Dreilings I & 1 & $l,618,945 |}l,391,905 || 14.0 § 79,985 20.4 ll 6 || 49.6 || $ll , 2l.l l8.4 l4.3 Number analyzed ll6 l3 3
Multiple Dwellings 39 3.3 180,300 l46,325 | 18.8 8,907 2, 3 l3 5, 6 2,560 4.7 33,3 28, 7 • (percentages) | loo lOO 1OO
Apartment Houses l9 l. 6 l43,950 ll'7,550 | 18.3 7, lll l.8 3 l. 3 1,055 l.9 15.8 l4,8 under is year- 60.5 53.8 66, 7
Stores - LO3 8,6 l, 479,650 l,305,750 ll.8 73,103 l8.7 25 lO.e. 7 18,370 35,8 24.3 25, l | Over 15 years 59, 7 46.2 33.3
- epair status
Flat 8 over Stores * •3 31,500 22,350 29.0 l,556 •4 l. •4 48 •l 25,0 3.l | (Percentages) - 10O lOO lOO
Vacant Lots 205 || 17 el. 379,825 || 248,950 || 34.5 l6,765 4.8 38 l6.2 | l,665 3.l. l8.5 8,9 loca Condition 54, 3 46.2 | 66.7
Office BIdgs. Ware- - Minor repairs
houses & mºre. 58 4.9 2,192,450 l,867,350 l4.8 108,320 27.7 lº 5.6 5,297 9,7 22,4 4.9 | needed 3.l.0 23.l 33,35
- I- - - - - Major repairs l2.9 50.7 sº->
Qarages, Gas Sta- a - º - * * - tº cº-
tions, ste. 90 7.6 l,078,050 882,800 18.l 53,262 || 13.6 l? I 7.2 9,123 l6.8 l8, 9 l? •l bar: for use l,8
Hotelº Tölubs - --. -
Rooming House: 28 2.4 662,300 || 605,700 8.5 32,721 | 8.4 5 2. l 3,904 7.2 l?. 9 ll.9
TOTAL l, lºl | 100 7,921, 120 6,717,880 || 15.2 || 391,345 100 234 || 100 54,356 lOO l9.6 13.9
REMARKS: !
O The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and, age and condition of d - the Rea rt
Inventory, CWA Project F-39. - property, ag - wellings were obtained from 1 Property
The levies and delinquency for the whole City as given in Table I are estimated from the total levies and delinquency of the City, county and school rolls
in the pronnrºti on of + he 4 n+ → T as seased val 11 a nf the City to that, for the ent i wo ſºon mtv. -






CITY OF ASHEWILLE, NORTH CAROLINA
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . 2, 25l. . . . . . . . . 66.0
Multiple Dwellings . . . . . . . . l88 . . . . . . . . 5.5
Apartment Houses . . . . . . . . . 31. . . . . . . . . .9
Stores . . . . . . . . . . . . . . 200 . . . . . . . . 5.9
Flats Over Stores . . . . . . . . 30 . . . . . . . . .9
Vacant Lots . . . . . . . . . . . 58l . . . . . . . . 17.0
Office Bldgs. , Ware- 45 l. 3
houses & Theatres . .
Industrial . . . . . . . . . . . . 5 . . . . . . . . l
Garages, Gas Stations, etc. . . . 47 . . . . . . . . l. 5
Hotels, Clubs, 31 .9
Rooming Houses . . . . . . . . . . e O Gº O ©
All Types 3, 409 lOO ... O
City Analysis – Asheville —
In Table B are shown the assessed value
and the percentage of decrease in each for t
year analyzed.
s for each type of property studied,
he current year as compared with the
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentag
(1932) (1933) Decrease
(1933) (1934)
(thousands) (thousands)
One Family Dwellings . . § 13, llé . . . . . . $ 6,445 . 50.9
Multiple Dwellings © l, 172 . º 516 . . . 56.0
Apartment Houses . © © 69'? º ... , 3?4 . . 46.4
Stores. tº e o 7,451 to @ Q 4, 322 . . . 42.0
Flats over Stores e 455 246 . . 44.7
Wacant Lots . © e º © & © o l, 254 o 453 . e 63. 8
Office Bldgs. , Ware- -
houses & Theatres . 2, 154 o l, 254 . 4l. 8
Industrial . © & © e º O © 193 © 16? . . 13.5
Garages, Gas Stations, etc. 626 © O 355 . . 43.3
Hotels, Clubs,
O Rooming Houses • l,095 o 6O3 . . 44.9
All Types $ 28, 209 § 14, 738 47.8
In Table C below is shown the number od each type of property in the
Şampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C : PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . . . . l,043 . . . . . $101,322 . . . . . 62.6 O 47.8
Stores . . . . . . . . . . . . . . . . . . . . . . . 73 . . . . . 51,402 . . . . . 4.4 . . . 24.2
Hotels, Clubs, -
Rooming Houses . . . . . . . . . . . . . . . 15 . . . . . 12,850 . . . . . •9 . . . . . . 6.1
O Multiple DWellings . . . . . . . . . . . 100 . . . . . ll, 165 . . . . . 6.0 . . . 5. 3
Vacant Lots . . . . . . . . . . . . . . . . © 365 . . . . . 10, 393 . . . . . 21.9 . . . . . . 4.9
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . 18 . . . . . 8, 185 . . . . . l. 1 . . . . . . 3.9
Flats Over Stores . . . . . . . . . . . . 17 . . . . . 5, 674 . . . . 1.0 . . . . . . 2. 7
Apartment Houses . . . . . . . . . © ll. . . . . . 5, 500 . . • 7 . . . . . . 2.6
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . 21 . . . . . 4, 598 . . . l. 3 . . . . . . 2.2
Industrial . . . . . . . . . . . . © e o O e o & 2 . . . . . 685 . . . . . •l . . . . . . • 3
All Types l, 665 $211, 774 lOO ... O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the
are important. The first column of this tab
Of the tax levy against the several types of
the percentage distribution of total current
delinquency charged to these same parcels.
delinquency.
For example, one family dwellings bore
taxes unpaid by these same parcels
le shows the percentage distribution
property. The second colugin shows
delinquency against these parcels.
46.5 percent of the tax levy assessed
gainst the delinquent parcels and were responsible for 47.8 percent of the current
The third column is a ratio of relative

5665
City Analysis -
Asheville --5
arcels analyzed that are delinquent .
Flats over Stores
Hotels, Clubs,
Rooming Houses
Multiple Dwellings
Wacant Lots
One Family Dwellings . . .
Apartment Houses . . .
TABLE D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property
e & © o e s e º e º e º e
© 0 e º e º e o 9 e e o 'o e e
Garages, Gas Sta-
tions, et É.
Stores
• * * * * * * * * * * e o e o e o e e o e
Office Bldgs. , Ware-
houses & Theatres
All Types
Industrial .
& © e º gº tº e o º o
o e º e o e o e 6
e o e o e o e o e e
Percentage of
Tax Levy on
All Parcels
Analyzed
1.6 . . . . . . . . . .
Percentage of
Delinquent Taxes
On all Parcels
Analyzed
e & © e o tº
Ratio Column
two to Column
OIlê
e e o ſº go .4
The first column of Table E below shows the percentage of the number of
The second column shows the percentage of
the tax levy charged to each type of delinquent property.
One Family DWeblings .
Multiple Dwellings .
Apartment Houses . . .
Stores .
Täble E:
Type of Property
Flats over Stores . . . .
Vacant Lots . .
Office Bldgs. , Ware-
houses & Theatres . . . .
Industrial .
Garages, Gas Sta-
tions, etc.
Hotels, Clubs,
Rooming Houses
All Types
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
i
:
By Number
of Parcels
:
. 48.4 .
48.8
PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
By Amount of
Tax Levy
38. 3
47.2
39. l
34.2
62. 7
4l. l.
l8.9
l'? .. 5
36.4
37. 3
& 58.2
5665




ANALYSIS OF DELINQUENT TAXES
- i ort is for the
DEPARTMENT of CoMMERCE This rep
BUREAU OF THE CENSUS I N S E L E cr Ed C IT I ES
Division of REAL EsrAre Taxarion - CITY OF ASHIEVILLE, NORTH CAROLINA
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed -
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed. -
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.

- ---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED -
SAMPLE - WHOLE CITY SAMPLE WHOLE l. Year analyzed began June 1, 1933
- ALL PARCELS PARCELS In In Decrease from PARCELS ; -
- - (year Year Current year analyzed - (year year Current year began June l, 1933
º - analyzed) Analyzed Year Anºt Pegent DELINQUENT PARCELS ONLY analyzed) analyzed) - * 3.
A. - B. C. D. © º G. e I • Delinquency reported as of October l, 1933
- . . - 2. The fiscal year of
I, NUMBER OF PARCELS 3,409 25,469 º - XOXOXOXOX . XXXXX || V. NUMBER OF PARCELS l,665 | XXXXX this city begins July l
II. ASSESSED WALUE - - - VI.TAXES DELINQUENT Taxes are due---- October l
.* 282, 499 3, 510,548 || $47, 77.l., 95.l 52.2 a. Land and buildings $ 211, 774
a. Lana and buildings $ 28,209,018 || $ 91,282,499 || $43,510, $47,771, } XXXXX Taxes become delinquent February 8
b. All propert - OO, 3O3. 696 7ll || 48,894,985 48, 9 b. Percentage of levy (IWa) 7. - -
- p w y XXXXX lC0, 303, 51,408,71 3. 9. 37.3 XXXXX 3. Sample parcels represent 13.4 percent of city
c. Percentage of a to b c. All propert total (I Column C), and 30.9 percent of
- ge XXXXX 91.0 84-7 | xxxxx XXCCXX property XXXXX $l, llā, 758 *::::::: value of land and buildings
- - - IIa Column C).
III. Tax Rºſs (aollars per mooo) 20, 15 2O. 15 25.80 || Plus 5.65 Pºs, d. Percentage of levy (IVb) 4l. 5 -
IWe TAX - - * - The delinquency data on the XOXOXXX 4. Assessed value for current year of parcels
o - sample parcels is for real analyzed was $14,738,744, a decrease from
a. Land and buildings 568,475 G-> sº- º • * property only. The delin- - year analyzed of $13,470,274 or 47.8
- . - quency data for the entire percent.
b. All Property - 4 * AL” city is on all property, both
. I XCOOOC - 2,685,567 l,798,527 887,040 99.9|lreal and personal. 5. Columns 13 and lº! indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
+| shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- . Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY - unpaid. .
- ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DKLINQUENCY OF SAMPLE
OF By Number - By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS Gºtaº) ||= - -
PROPERTY 6T | Percent- #izes Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
- age Dis- Year age De- age Dis- || ber *::: Dis- age, Dis- ||Number of Amount of (Percentages of number in Column 9. Table 2)
tribu- Or'O8 S6. ribu- tribu- Parcels | tax l
ti - §º- tion #: ||<ºes |###27
l. 2. 3. 4. 5. Ö. 7. $ºn 9. 10- ll. l2. . #:” ii. (one-family Multiple | Apartment
- - -: Condition Dwellings Dreilingel Houses
2ne-family Dwellinge 2,25l 66.0 |$13,116,590 |$8,445,460 50.9 |$ 264,299 || 46.5 1043 | 62.6 $ 101,322 47, 8 46. 3 38. 3 Number analyzed | 1043 lOO ll * .
Multiple Dwellinge l88 5, 5 l, 172,925 516,285 56.0 23,634 4.2 lOO 6. O ll, l65 5,3 - 53.2 47, 2 e (percentages) 1OO lOO 1OO
Apartment Houses 31 • 9 697,650 374, llC 46.4 l4,057 2.5 ll ... 7 5,500 2, 6 35.5 || 39.l | Under l8 years 46.8 l8. O 63. 6
stores . " 200 5, 9 7,451,953 || 4,322,082 42. O 150,156 || 26.4 73 || 4,4 51,402 24, 2 36.5 34.2 over 15 years | 53.8 82. O 36, 4
- - - - - epair status - -
Flats Over Stores i 3O .9 445,875 246, 720 44. 7 9,05l l. 6 17 l.0 5,674 - 2, 7 56.7 - 62. 7 (Percentages) lOO lOO 1OO
vacant lots 581 l'7.0 l,254,075|| 453,445 || 63.8 25,269 4.4 365 || 21.9 10,393 || 4.9 62.8 *** llcood condition 27. 9 l'7. O 54.5
TZFIce ETag TWEFSE" - • . i * -
:::::: : mºre. 45 l. 3 2,154,100 l,254,492 4.l.. 8 43,405 7.6 18| l.l 8,185 3, 9 40,0 l8.9 lº. rS 42.9 58. O 45.5
- e - * - Ma -
Industrial 5 •l l93,800 || 167,590 || 13.5 3,905 ... 7 2 •l | 685 .3 40.0 l'7.5 *::::: ** 26.0 45.0 -
garages. Gas Stº: -
: sts. 47 l, 5 626,700 355,460 43.3 12,628 2.2 21 le 3 4,598 2.2 44. 7 36.4 Unfit for use 3.2 tºº -
THotels. Grub - —r- - -
issing *::: 31 .9 || 1,095,350ſ 603, 100 || 44.9 22,071 || 3.9 || 15 .9 || l?,850 6. l . 48.4 58, 2
total. - 3,409 LOO 28,209,018|14,738,744 47.8 568,475 100 |1665] 100 2ll,774 100 48.8 37.3
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained, from the Real Property
Inventory, CWA Project F-39. - - - w -
CITY OF ATLANTA, GEORGIA
The extent of the sampling in this city, and the distribution of the
total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
O Type of Property Number Percentage Distribution
One-Family Dwellings. . . . . . . . . . . . . . . . . 10,001. . . . . . . . . . . . . 6l. 2
Multiple DWellings. . . . . . . . . . . . . . . . . . . 2,521. . . . . . . . . . . . . 15.4
Apartment Houses. . . . . . . . . . . . . . . . . . e s () 303. . . . . . . . . . . . . l. 9
Stores. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,265. . . . . . . . . . . . . 7.7
Flats over Stores. . . . . . . . . . . . . . . . . . . . 60. . . . . . . . . . . . . .4
Vacant Lots. . . . . . . . . . . . . . . . . . . . . . . . . . 1,562. . . . . . . . . . . . . 9.6
Office Bldgs. , Warehouses &
Theatres. . . . . . . . . . . . . . . . . . . . . . . . . . 152- . . . . . . . . . . . . • 9
Industrial. . . . . . . . . . . . . . . . . . . . . . . . . . . 110. . . . . . . . . . . . . • ?
Garaćes, Gas Stations, etc. . . . . . . . . . . 228. . . . . . . . . . . . . 1-4
Hotels, Clubs, Rooming Houses. . . . . . . . 129. . . . . . . . . . © 0 & ... 8
All Types. . . . . . . . . . . . . . . . . . . . . .16,331. . . . . . . . . . . . .100.0
In Table B are shown the assessed values for each type of property studied,
and the porcentage of decrease in each for the current year as compared. With the
O year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
- - (1933) (1934) Decrease
(thousands) (thousands)
One-Tamily Dwellings. . . . . . . . $38,949 . . . . . . . . . $27,503 . . . . . . . . 5.0
Multiple DWellings. . . . . . . . . . 7, 920 . . . . . . . . • 7,446 . . . . . . . . 6.0
Apartment Houses. . . . . . . . . . . . 7,854 . . . . . . . . , 7,444 . . . . . . . . 5.2
Stores. . . . . . . . . . . . . . . . . . . . . . 52, 900 . . . . . . . . . 50,875 . . . . . . . . 3.8
Flats over Stores. . . . . . . . . . . 344. . . . . . . . . . 323 . . . . . . . . 6. l.
Vacant Lot S. . . . . . . • . . . . . . . . . 5,532 . . . . . . . . . 5,434 . . . . . . . . l. 8
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . 37,352 . . . . . . . . . 27,681 . . . . . . . . l. 2 Plus
&ndustrial. . . . . . . . . . . . . . . . . . 8, 341 . . . . . . . . . 7, 992 . . . . . . . . 3.0
O Garages, Gas Stations, etc. - 12, 591 . . . . . . . . . 12, 286 . . . . . . . . 2.4
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 8,468 . . . . . . . . . 8,146 . . . . . . . . 3.8
All Types $160,156 $155,134 3. l.
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
Stores e; e - e. e. e. e. e. e s e o 'º e e e e º º 399 © C & © $179,497 © C C C C, O 9 e º O 9 tº to
6. 6
One-Family DWellings . . . . . 3,749 . . . . 173, 131. . . . . . 61.7 . . . . . . .
Apartment Houses . . . . . . . . 176 • . . . 79, 886 . . . . . 2.9
Hotels, Clubs,
s
:
O
;
Rooming Houses. . . . . . . . . . . 53 . . . . 72,725 . . . . . • 9 . . . . . . . 10.6
O Multiple Dwellings. . . . . . . l.000 . . . . 52,811 . . . . . 16.4 . . . . . . . 7.7
Office Bldgs. , Ware-
houses, Theatres. . . . . . . . . 42 - . . . 48,185 . . . . . •7 . . . . . . . 7.1
Garages, Gas Sta- -
tions, etc. . . . . . . . . . . . . . 59 . . . . 33,736 . . . . . 1.0 . . . . . . . 4.9
Vacant Lot S. . . . . . . . . . . . . . 548 . . . . 28,835 - . . . . 9.0 . . . . . . . 4.2
O
Industrial . . . . . . . . . . . . 26 . . . . . . 12, 994 . . . . . 4. . . . . l. 9
Flats over Stores . . . . . 36 . . . . . . 2,784. . . . . .4—- - - - -
3,078 $684,584 100. O 100. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to t-e taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one-family dwellings bore 18.1 percent of the tax levy assessed
against the delinquent parcels and were responsible for 25.3 percent of the
current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX LEWY AND TAX DELIIIQUEICY ON PARCELS AMALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels O]].6
Analyzed Analyzed
Apartment Houses . . . . . . . 4.9 . . . . . . . . . . . 11.7 . . . . . . . . . . . . 2-4
Flat S over Stores . . . . . . • 2 . . . . . . . . . . . .4 • . . . . . . . . . . . 2-0
Hotels, Clubs,
ROOming Houses (O & © e C e º O O 5.3 Q & © O 9 @ 6 @ 9 @ Q 10.6 © Q @ Q & Q @ Q @ C Q @ 2. O
Multiple Dwellings. . . . . . 4.9 . . . . . . . . . . . 7.7 . . . . . . . . . . . . 1.6
One-Family Dwellings . . . 18. 1 . . . . . . . . . . . 25.3 . . . . . . . . . . . . 1.4
Wacant Lots © e º O 9 e º O © e º O 3.5 O C Q 9 @ O © º O O. Q 4.2 © C & O Q C C C C & © 6 l. 2
Stores 0 & 0 e o 'º e o a Q e º e o e º º 33. O © Q e º e º o e º Q Q 26. 2 & Q Q C Q O © C C C & O ... 8
Garages, Gas Sta—
tions, etc. 9 @ & G e º e º O Gº & O 7. 9 © e & Q @ 6 @ e o O © 4, 9 © C & O & © O e o 'o e s ... 6
Office Bldgs. , Ware-
houses & Theatres e e o a Q 9 l? - 1 © O 9 @ 9 O & © 6 @ 9 7. l. © C C C Q & C C C D Q O .4
Industrial © & 6 @ 9 @ 9 @ 9 9 º' C. C. 5.1 O © Q, Q @ Q @ O © & O l.9 C. C () tº e C & © C C Q Q .4
100. O 100.0
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage
of the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
"One-Family Dwellings . . . . . . 37.5 . . . . . . . . . . . . . . 39.9
Multiple DWellings . . . . . . . . 39.7 . . . . . . . . . . . . . . 44.4
Apartment Houses . . . . . . . . . . 58.1 © C Q 6 tº O Q @ 6 tº Q tº O O 67. 8
Stores • . . . . . . . . . . . . . . . . . . . 31.5 • . . . . . . . . . . . . . 23.6
Flats over Stores . . . . . . . . , 43.3 . . . . . . . . . . . . . . 53.8
Vacant Lots - - - - - - - - - - - - - - - 35.1 . . . . . . . . . . . . . . 34.7
Office Bldgs. , Ware- {
houses & Theatres . . . . . . . . . 27.6 . . . . . . . . . . . . . . 11.7
Industrial . . . . . . . . . . . . . . . . 23.6 • - - - - - - - - - - - - - - 10. P.
Garages, Gas Sta-
tions, etc. - - - - - - - - - - - - - - - 25.9 Q & © Q O 9 @ 9 @ Q O C C C 17. 9
Hotels, Clubs,
RO Oming Houses Q & © O O 9 @ 6 & © O © 41.1 iſ 2 & © 2 & © & 9 º' & . & 9 -º º 57 s.3
All Types 37.2 28, 5
4.833
*…




P-
~ O->
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.
O
*-*.
4833
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE This report is for the
BUREIAU OF THE CENSUS I N S E L E G T E D C IT I ES
oivision OF REAA. ESTATE TAXArloº - - e CITY OF ATLANTA, GEORGIA
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.

- --- N 0 T E S ----.
TABLE le SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE tº
ALL PARCELS PARCELS In F- Decrease from PARCELS CITY l. Year analyzed began January Liºsº
(year Year Current year analyzed (year (year Current year be January l, 1934
analyzed) Analyzed Year **t Peysent DELINQUENT PARCELS ONLY analyzed) analyzed) ye gan }
A • Be C. D. . e © G. H. I • Delinquency reported as of May 1, 1934
- TEEF5F. - 2. The fiscal f
l6, 35l. 6O OOO tº º - 6, O'78 • Ine riscal year o
I. NUMBER OF Pancris p 9 XOXOXOXOX XXXXX W. NUMBER OF PARCELS D XXXXX this city begins February l
- $160,156,436 $259,953,904 || $245,000,000 |$14,953,904 5. 8 a. Land and buildings $684,584
a. Land and buildings 9 2 y 3. Plu Pl XXXXX Taxes become delinquent Oct. 16
S Ul 8 b. Percentage of levy (IWa) -
© ropert r e
b. All property XCOOOK 339,955,148 || 345,000,000 || 5,044,852 l. 5 28 s 5 XOXXXX 3. Sample parcels represent 27.2 percent of city
c. Percentage of a to b c. All property . total (I Column C), and _01.6 percent of
- XCOOXX 76.5 71-0|| xxxxx XOCCXCX XXXXX $1,241,814 assessed value of land and buildings
© t f (IIa Column C).
O III • Tax RATE (dollars per $1000) 15.00 $ l6. OO l6 • OO *E. * = d. Percentage of levy (IVb) 24.4
IV. TAX LEVY The delinquency data on the * Assessed value rer current year of parsels
sample *::::: º for i. - analyzed was $135,134,714, a decrease from
© d and buildings 2.402. 34.1 3, 675, OOO 224 308 5.8||property only. The delin-
a • Lan Ilê , 402, 3,899,308 ,675, 9 quency data for the entire year analyzed of $5,021,722 or 3.l. percent.
b. All Property - lus city is on all property, both
XCOOO.º. 5,099,327 5, 175,000|Plus 75,673 l. 5|| real and personal. 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
i judged by the samples analyzed. Column 13
Bhows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: 8T | Percent- #: d Current Percent- || Amount Percent- ||Num-|..."; Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
- age Dis- |#nalyze Year age De- age Dis- || ber |ºgº, Die- age Dis- ||Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- crease I. 1b tribu- tribu- Parcels tax levy
D . trºl bul- tion tion % Col.9toº lºcol.ilto?
l, 2. tigh 4 • $. Öe 7, tiºn 9. | 10- ll. l2. #;" #1% (one-family Multiple Apartment
ſº - - gº sº Condition Dwellings | Dwellings| Houses
One-Family Dwellings 10,00l 61.2 $28,949, lº& |#27,503,158 5. O $ 434,237 l8. l 3749 6l. 7 $ 173, 131 25, 3 37.5 359 - 9 Number analyzed 3749 looo l'76
Multiple Dwellings 2,521 l:5.4 7,920,750 7,446,140 6. O ll8,811 4. 9. lCOO | 16.4 52,811 7.7 39.7 44.4 Age (percentages) lOO lOO lOO
Apartment Houses 3O3 l, 9 7,854,570 || 7,444,370 5.2 ll 7,818 4.9 l'76 2.9- – 79,886 lls 7 58. l. 67. 8 Under lº years 45. 5 38. O 62.5
. Stores l,265 7.7 52,900,481 || 50,875,026 3. 8 793,507 33.0 399 || 6.6 l'79,497 26, 2 31.5 22, 6 Over 15 years 54 , 7 62. O 37.5
- * epair status
Flats over Stores -., - 60 • 4 344, 825 323,750 6 el 5, 172 • 2 26 |, .4 2,784 .4 43.3 53.8 (Percentages) lCO LOO lOO
Wacant Lots l,562 9, 6 5,532,651 || 5,434,875 l. 8 82,989 3, 5 548 9. O 28,835 4.2 35. l 34. 7 Good Condition 34.3 24.6 52.8
Office BTdge. , Ware- Plus - - Minor repairs
houses & Theatres l52 • 9 27,352,060 | 27,681,615 l. 2 410,280 l'7, l 42 || .. 7 48, l85 7.l 27.6 ll. 7 needed 42.8 46.4 35.8
Major repairs
Industrial llC) • 7 8,241,530 || 7,992,375 3.0 123,622 5.l 26 || .4 l2,994 . l.9 23.6 10.5 needed 20.4 25, 5 lO. 8
Garages, Gas Sta-
tions, ête. 228 l, 4 12,591,895 || 12,286,480 2.4 l88,878 7. 9 59 l.0 33, 736 4.9 25, 9 l'7, 9 Unfit for use 2.5 3,5 • 6
Hotels, Clubs,
Rooming Houses 129 • 8 8,468,526 || 8,146,925 || 3.8 l27,027 5 e 3 53 .9 72,725 lO. 6 4l •l 57.3
TOTAL le, 331 || 100 l60,156,436 |l 55,134,714 || 3. l 2,402, 34l loo 6078] 100 684,584 lOO 37.2 28, 5
O “.
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants eaeh), ehosen so as to include (a, Aubstantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Aasessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obt
- aimed from the Real Propert
Inventory, CWA Project F-39. g D& In 8 perty
The total delinquency as shown for the whole city (I
• , VI, c) contains a neglible amount of a leted - º
of that shown for the parcels analyzed. y & °Cumulº tººd unpaid taxes from previous years, which is also true




City Analysis –3–
CITY OF AUSTIN, TEXAS
O Percentages from the preliminary analysis of delinquerit taxes in Austin
follow 3
Table A: PARCELS ATALYZED
Type of Froperty Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . 4,143 . . . . . . . . . . . . 64. 3
Multiple Dwellings . . . . . . . . . . . . . . 464 . . . . . . . . . . . . 7.2
Apartment Houses . . . . . . . . . . . . . . . . 40 . . . . . . . . . . . . • 6
Stores • . . . . . . . . . . . . . . . . . . . . . . . . . 483 . . . . . . . . . . . . 7e 5
Flats over Stores . . c e s , . . . . . . . . . 41 . . . . . . . . . . . . • 6
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 895 . . . . . . . . . . . . l3.9
Office Bldgs , , Ware-
houses & Theatres . . . . . . . . . . . . . . . 63 . . . . . . . . . . . . le O
Industrial . . . . . . . . . . . . . . . . . . . . . . 34 . . . . . . . . . . . . •4
Garages, Gas Stations, etc. . . . . . . 99 • . . . . . . . . . . . 1.6
Hotels, Clubs,
Rooming Houses © 6 & 6 @ Q & © e º e G & © 9 @ Q @ 6 188—s • . . . . . . . . .
2.
All Types 6,440 LOO
In Table B are shown the assessed values for each type of property
studied, and the percentage of decrease in each for the current year as compared
with the year analyzed.
Table B ; ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1933) (1934) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . . . $ 12,561 . . . . . . . $11,432 . . . . . . . 9.0
Multiple DWellings • . . . . . . . . . . 2,088 . . . . . . . 1,904 . . . . . . . 8.8
Apartment Houses . . . . . . . . . . . . . 395 . . . . . . . 353 . . . . . . , 10.7
Stores . . . . . . . . . . . . . . . . . . . . . . . 85.194 © C C Q @ O Q 7,686 • . . . . . . 6.2
Flats over Stores . . . . . . . . . . . . 209 • . . . . . . 188 . . . . . . . 10, 2
O Vacant Lots . . . . . . . . . . . . . . . . . . 1, 222 o . . . . . . 1,152 . . . . . , 5.7
Office Bldgso, Ware-
houses & Theatres • , s . . . . . . . . . 2, #13 . . . . . . . 2,131. . . . . . . o ll, 7
Industrial . . . . . . . . . . . . . . . . . . . 402 . . . . . . . 358 . . . . . . . 10.8
Garages, Gas Stations, etc. . . . 19517 . . . . . . . l, 355 . . . . . . . 10.7
Hotels, Clubs,
Rooming Houses • o . . . . . . . . . . . . | 1981— . . . . . . . la Z27 . . . . . . . 223
All Types $35,535 $55,355 8.5
414




In Table C below is shown the mumber of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
of distribution : -
Table C: PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed -
One-Family Dwellings . . . . . . 979 . . . . . $49,444 . . . . . 67. 2 . . . . . 47. 5
Stores . . . . . . . . . . . . . . . . . . . . 87 . . . . . 27, 837 . . . . . 6.0 . . . . . 26.7
Multiple DWellings. . . . . . . . . 83 . . . . . 5, 968 . . . . . 5.7 . . . . . 5.7
Hotels, Clubs, - - . .
Rooming Houses . . . . . . . . . . . . 33 . 5, 719 . . . . . 2.2 . . . . . 5. 5
Vacant Lots. . . . . . . . . . . . . . . . 234 . . . . . 4,662 . . . . . 16.1 . . . . . 4.5
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 10 . . . . . 3,847 . . . . . •7 . . . . . 3. 7
Garages, Gas Stations, etc. l4 . 3, 50l. . . . . . l.0 . . 3.4
Apartment Houses . . . . . . • . . . 6 . . . . . 2, 230 . . . . . •4. . . . . . 2. l
Flats over Stores . . . . . . . . . 9 . . . . . 872 . . . . . •6 . . . . . ... 8
Industrial . . . . . . . . . . . . . . . -: l . . . . . 106 . . . . . •l . . . . . •l
O l, 456 $104,186 lOO ... O 100. O
In Table I) given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
, the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 40.5 percent of the tax levy assessed
against the delinquent parcels and were responsible for 47.5 percent of the
Current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property
Percentage of
Tax Levy on
Percentage of
Delinquent Taxes
Ratio Column
two to Column
All Parcels on all Parcels O116
Analyzed Analyzed
Apartment Houses . . . . . . . . . . . . l. 3 . . . . . . . . . . 3.l. . . . . . . . . . . . . l. 6
One-Family Dwellings . . . . . . . . 40.5 . . . . . . . . . . 47.5 . . . . . . . . . . . ... l.2
Vacant Lot S. . . . . . . . . . . . . . . . . . 3.9 . . . . . . . . . . 4-5 . . . . . . . . . . . . l. 2
Flats over Stores . . . . . . º •7 . . . . . . . . . • 8 . . . . . . . . . . . • l-l
Stores . . . . . . . . . . . . . & e s a e o e º O 26.5 . . . . . . . . . . 26.7 . . . . . . . . . . . . l.0
Multiple Dwellings . . . . . . . . . • 6.7 . . . . . . . . . . 5.7 . . . . . . . . . . . . .9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 6.4. . . . . . . . . . . 5.5 . . . . . . . . . . . . .9
Garages, Gas Stations, etc. . . 4.9 . . . . . . . . . • 3.4 . . . . . . . . . . .7
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . • 7.8 . . . . . . . . . • 3.7 . . . . . . . . . . . . .5
Industrial . . . . . . . . . . . . . . . . . . l. 3 . . . . . . . . . . •l . . . . . . . . . . . . •l
100.0 lCO, O

4849
• Je-
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
O” tax levy Charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . 25. 6 . . . . 17.5
Multiple DWellings . . . . . . . 17. 9 . . . . 12.7
Apartment Houses . . . . . . . . 15.0 . . . . 25.0
Stores . . . . . . . . . . . . . 18. O . . . . 15.1
Flats over Stores . . . . . . . 22. O . . . . 18.5
Vacant Lots . . . . . . . . . . 26.1 . . . . 17.0
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 15.9 o C G 0. 7.I.
Industrial . . . . . . . . . . . 4.2 © tº tº º l. 2
Garages, Gas Stations, etc. . . . 14.1 . . . . 10.3
Hotels, Clubs,
O Rooming Houses . . . . . . . . . 17.6 . . . . 12.8
All Types 22.6 14.9
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
4849




ANALYSIS OF DELINQUENT TAXES
- - is report is for the
DEPARTMENT of CoMMERCE This rep
BUREAU OF THE GENSUS I N S E L E G T E D C M T L E S
Division of Real estaré Taxarion \ - CITY of AUSTIN, TEXAS
~ Table le Summarizes general property tax delinquency in the city as a whole and for 8amples analyzed ſ
- WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed. -
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
v- V. # —- = ---- N 0 T E S ----
TABLE le SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY —um- I SAMPLE WHOLE l. Year analyzed began January l, 1933
PARCELS In In Decrease from PARCELS ; —y -
* ALL PARCELS ( Year Current year analyzed year 2- *
- year —t T (year Current year began 2 January l, 1934
analyzed) Analyzed Year Anºt Peysent DELINQUENT PARCELS ONLY analyzed) analyzed) ||
•v. A • B. C. D. Q _ F • G. H. : I • Delinquency reported as of March 15, 1934
* Ç A. * .* 2. The f f
I. NUMBER OF PARCELS 6440 30,000 sº se XXXXX XXXXX || W. NUMBER OF PARCELS l, 456 | XXXXX tºº." January -
II, ASSESSED WALUE | VI.TAXES DELINQUENT Taxes are due---- January l-
* \ 30,986, 837 43, 759.880 40,390, l06 3,349, 774 7.7 a • Land and buildings lO4, l86
, a. Land and buildings 9 www 9 $ 43,739, $ 40,390, —A. $3,349,774 Ilg. $104, XXXXX Taxes become delinquent April 1–
b. Percentage of le IWa
b. All property XOOOOK 53,542,677 48,684, l03 || 4,858,514 9.l 8 vy (IWa) 14.9 XXXXX 3. Sample parcels º *:8 percent of city
total (I Column C), and 70.8 percent of .
c. Percentage of a to b XCCCXX 8l. 7 83.0 XOXOCOX XCCCXX c. All property XXXXX $232,220 assessed value of land and buildings
O III. Tax RATE (dollars per $1000) tº d. Percentage of levy (IVb) (IIa Column C).
- * 22.50 22,50 t 22,50 cº-º- - mas XXXXX - 19.4 4 -
IV. TAX LEVY The delinquency data on the * Assessed value for current year of parcels
sample parcels is for real analyzed was $28,362,049, a decrease from
a. Land and buildings 697, 199 tº º sº tº º- º __ ||property only. The delin- year analyzed of $2,624,788 or 8.5
quency data for the entire percent.
be All Property city is on all property, both •,
.*. XCOOO. l, l05,512 l,086, 191 109,321 9.l real and personal. 5. Columns 13 and 14 indicate the responsibility
of each type of property for tax delinquéncy,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
unpaid.
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE of PROPERTY
a
—l ALL SAMPLE PARCELS ANALYZ.ED DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
* By Number - By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
TYPE OF TNUTSGFTPercent-TTYear Current Percent a'
* I Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
º PRO age Dis– Analyzed Year age De- age Dis- || ber tº:- * age Dis- ||Number of Amount of (Percentages of number in Column 9. Table 2)
« I tribu- Crease , tribu- ribu- , tribu- Parcels tax le
l, 2. “gº Zºº TT TE.T Ö e 7. tiºn 9. 10- ll. l2. #: ii. (One-family Multiple [Apartment
Q -*. º t * - —tº Condition Dreiline Dreilingel Rouses
one-family Drellings | *** | *-* | *.*.*.*.*.*, *.* $282,639 40.5 || 979 || 67.2 |$49,444 47.5. 25.6 * ||Number analyzed Lº: 83 6
Multiple Dwellinge 464 7.2 2,088,504 l,904,540 8,8 46,991 6.7 83 5, 7 5,968 5, 7 17.9 l2, 7 e (percentages) LOO LOO lCO
r— |.
Apartment Houses 40 •6 395,945 353,712 10. 7 8,908 l. 3 6 2.4 2,250 2.l 15.0 25,0 Under lä years 49.5 30, l 83.3
Stores *- 483 7.5 8, 194,744 7,686,765 6.2 l84,581 26, 5 87 6.0 27,837 26.7 18.0 l5.l Over 15 years 50.5 69,9 16, 7
-> | 5 epair status
Flats over Stores 4l • 6 209,555 l88, lº2, lo, 2 4,714 • ‘7 9 •6 872 •8 22.0 l8. (Percentages) lOO LOO lOO
Wacant Lots 895 || 13.9 1,222, 139| l, 152,569, 5.7 27,498 3.9 || 2:3 || 16.1 4,662 4.5 26, l *** 'lldood condition 37 el 25, 3 33.5
Tags: Wars: 1 nor repairs \
* :::::: : *::::::: 63. l.0 2,413,640; 2,131,671 ll. 7 54,306 7, 8 lO • 7 3,847 3s 7 l5.9 7 el ...” 40.9 53, O 50,0
* t } Major repairs /
Industrial 24 .4 402,010 358, 76C 10.8 9,045 l. 3 || l •l 106 •l 4, 2 l. 2 needed 18.8 21, 7 16, 7
Garages, Gas Sti- - p
*::::::::: *- . 99 1.6 l,517,430 l,355,520, 10.7 34, l42 4.9 l4 l.0 3,50l 3.4 l4.l 10.3 ||Unfit for use 5.2 tº- º
: : 188 2.9 1,981,120 l, 797,683 9.3 44,575 6.4 || 33 || 2, 2 5,719 5.5 l'7,6 l2.8
O fotal 6,440 || 100 30,986 ,837 28,362,043; 8.5 697,199 lCO 1456 || 100 ° 104,186 1OO 22e 6 l4.9
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.















City Analysis - Baton Rouge, Louisiana. – 3 —
O CITY OF BATON ROUGE, LOUISIANA
Percentages from the preliminary analysis of delinquent taxes in Baton
Rouge, Louisiana follow:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . 1,437 . . . . . . . . . . 62.6
Multiple Dwellings . . . . . . . . . . . . . . 170 . . . . . . . . . . 7.4
Apartment Houses . . . . . . . . . . . . . . . . 16 . . . . . . . . . . • ?
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 200 • . . . . . . . . . 8, 7
Flats over Stores . . . . . . . . . . . . . . . 38 . . . . . . . . . . l. 7
Wacant Lots & e o 'º e tº e o e º e e a e e o 0 e º e 9 l60 . . . . . . . . . . 7, O
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . 127 . . . . . . . . . . 5, 6
Industrial © 9 @ e 9 @ D e o 'o e º e º e o e o 'º e o 0. 24 © e o e s • e s tº e l. O
Garages, Gas Stations, etc. . . . . . . 55 . . . . . . . . . . 2.4
O Hotels, Clubs, Rooming Houses . . . 67 . . . . . . . . . . 2.9
All Types 2, 294 lOO ... O
- In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . . . . $ 4,259 . . . . . . . . $ 4,208 . . . . . . . l. 2
Multiple DWellings . . . . . . . . . . . . 516 . . . . . . . . 505 . . . . . . . 2-l
Apartment Houses . . . . . . . . . . . . . . 216 . . . . . . . . 208 . . . . . . . 3.7
O Stores © tº e o ºs e e o 'o e s e e o e o 'o w e o e g o 9 2,735 C 6 @ 6 @ Q & © 2,698 © C C C C C, @ l, 4
Flats over Stores . . . . . . . . . . . . . 309 • . . . . . . . 302 . . . . . . . 2.0
Vacant Lots . . . . . . . . . . . . . . . . . . . 534 . . . . . . . . 530 . . . . . . . • 6
Office Bldgs. , Ware- -
houses & Theatres . . . . . . . . . . . . . 3, 312 . . . . . . . . 3, 249 . . . . . . . l. 9
Industrial . . . . . . . . . . . . . . . . . . . . 227 . . . . . . . . 224 . . . . . . . l. 3
Gurages, Gas Stations, etc. . . . . 439 • . . . . . . . 434 . . . . . . . l. l
Hotels, Clubs, Rooming Houses. . l, 74.2 . . . . . . . . l, 635 - . . . . . . 6-l
All Types $ 14,291 $13,997 2. l
629'?




City Analysis - Baton Rouge, Louisiana. – 4 -
O In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . . . 758 . . . . . . $ 31,765 ..... 63. 1 . . . . . . 30.8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 59 • . . . . . 20,437 . . . . . 4.8 . . . . . . 19.7
Hotels, Clubs, Rooming Houses 38 . . . . . . 16,656 . . . . . 3• 2 . . . . . . 16-l
Stores . . . . . . . . . . . . . . . . . . . . . . 95 - - - - - - 16, 190 . . . . . 7.9 • . . . . . 15-6
Vacant lots . . . . . . . . . . . . . . . . . 93 . . . . . . 4,633 . . . . . 7.7 . . . . . . 4.5
Multiple DWellings © & © O C & O C e Q 89 O v e º 'º C 3,785 (2 O C C C, 7.4 © e º O © e 3. 7
Garages, Gas Stations, etc... 34 . . . . . . 3,780 . . . . . 2.8 . . . . . . 3• 7
Apartment Houses . . . . . . . . . . . . 14 • . . . . . 2,820 . . . . . l. 2 . . . . . . 2-7
O Flats over Stores . . . . . . . . . . . 14 . . . . . . 1,707 . . . . . l.2 . . . . . . i. 7
Industrial tº e º O & © 6 & © e º e º 'º º e o 0 8 - - - - - - l, 513 © & C G D • ? © O C & O C l, 5
1, 202 $103,306 lOO ... O 100. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 29.8 percent of the tax levy
assessed against the delinquent parcels and were responsible for 30.8 percent of
the current delinquency charged to these same parcels. The third column is a
ratio of relative delinquency.
Table D: TAX IEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels O]162
Analyzed Analyzed
Apartment Houses . . . . . . . . . . . . l. 5 . . . . . . . . . . . 2.7 . . . . . . . . . . . l.
Hotels, Clubs, Rooming Houses 12.2 . . . . . . . . . . . 16. 1 . . . . . . . . . . . l.
Garages, Gas Stations, etc. . . 3. 1 . . . . . . . . . . . 3-7 . . . . . . . . . . . l.
Vacant Tots . . . . . . . . . . . . . . . . . 3.7 . . . . . . . . . . . 4.5 . . . . . . . . . . . l.
One-Family Dwellings . . . . . . . . 29.8 . . . . . . . . . . . 30.8 . . . . . . . . . . . l.
Multiple Dwellings . . . . . . . . . . 3.6 . . . . . . . . . . . 3.7 . . . . . . . . . . . l.
Industrial . . . . . . . . . . . . . . . . . . l. 6 . . . . . . . . . . . 1.5 . . . . . . . . . . . ©
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 23.2 . . . . . . . . . . . 1
Flats over Stores . . . . . . . . . . . 2, 2 . . . . . . . . . . .
Stores • . . . . . . . . . . . . . . . . . . . . . 19. 1 . . . . . . . . . . .
l
O 100. O 1O
C & © 0 e o O 6 e o 'º' • 8
© o e o 0 & 0 e º 'º to • 8
• ?
• ? 6) C C C C C C C C C C, • 8
• 6
O

City Analysis - Baton Rouge, Louisiana. – 5 -
O The first Columm of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
at the date of the Survey, was still unpaid.
Table E. PERCENTAGE OF DELINQUENCY OF SAMPLE, PARCELS
Type of Property Dy Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . 52.7 . . . . . . . . . . 50.9
Multiple Dwellings . . . . . . . . . . . . . 52.4 . . . . . . . . . . 50.1
Apartment Houses . . . . . . . . . . . . . . . 87.5 . . . . . . . . . . 89.1
Stores • . . . . . . . . . . . . . . . . . . . . . . . . 47.5 . . . . . . . . . . 40.4
Flats over Stores . . . . . . . . . . . . . . 36.8 . . . . . . . . . . 37.7
Vacant Lots . . . . . . . . . . . . . . . . . . . . 58.1 . . . . . . . . . , 59.2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . 46.5 . . . . . . . . . . 42.1
O Industrial . . . . . . . . . . . . . . . . . . . . . 33.3 • . . . . . . . . . 45-4
Garages, Gas Stations, etc. . . . . . 6l. 8 . . . . . . . . . . 58.8
Hotels, Clubs, Rooming Houses .. 56.7 . . . . . . . . . , 65.2
- All Types 52.4 49.3
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
NPD
629?
ANALYSIS OF DELINQUENT TAXES
This report is for the
DEPARTMENT of CoMMERCE po
Bureau of THE census I N S E L E G T E D C IT I KS
CITY of BATON ROUGE, LOUISIANA
DIV181ON OF REAL ESTATE TAXATION - -
Summarizes general property tax delinquency in the city as a whole and for samples analyzed
Table le
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
— N 0 T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE l, Year analyzed be -
- PARCELS In In Decrease from PARCELS CITY lyz &^* Ianuary lºl.938
ALL PARCELS (year Year Current year analyzed (year (year Current Janu 1.1933
- year began &ry L.
analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed). analyzed) *
A • B. C. D. e o G. H. I • Delinquency reported as of January 15,19%
I. NUMBER OF PARCELS 2.294 5,500 tº º XXXXX XXXXX NUMBER OF PARCELS 1,202 | xxxxx 2. The fiscal year of Jamuary 1
O e 9. 9 W. 9 this city begins
II. ASSESSED WALUE Plus Plus WI TAXES DELINQUENT Taxes are due---- December L5
$ 14,291.718 || $ 28,134,395|#28,500,772 || $ 366,377 l. 3 a. Land and buildings $ 103,306 - º-ºr
a. Land and buildings 9 * *-* 9 9 --~~ 9 $28,500, 19 2 XXXXX Taxes become delinquent Jamuary 15
b. t b. Percentage of levy (IWa) •
b. All property XCCXXX 38,403,970; 37,154,660 l, 249,310 3.3 - 49.3 XXXXX 3. Sample parcels represent 4lsº percent of city
o tage of a to b © total (I Column C), and 50.8 percent of
O ce Percentag XXXXX 73.3 76-7 | xxxxx XXXXX c. All property XXXXX $ 329,518 assessed value of land and buildings
III. TAX RATE (dollara per $1000) e Plus d. Percentage of levy (IVb) (IIa Column C).
* > º lă,50 || Plus .85 5.8 XCOOOX ©
IW, TAX LEWY l4.65 l4.65 The delinquency data on the 27:7–14. Assessed value for current year of parcels
- sample parcels is for real analyzed was $13,997,831, a decrease from
º a. Land and buildings 209,367 ºme * º 4- * --> property only. The delin- year analyzed of $293,887 or 22.1–
9 - quency data for the entire percent. -
b. All Property Plus city is on all property, both
XOXOXOXOX 571,282 583,951 l2, 669 ** || reai and personal. - 5. Columns 13 and 14 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
• Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY º unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
TYPE OF TNUTSGFTPercent-TYear Current Percent- Percent- 3 WELLING PERTY
PROPERTY Analyzed Year §:- |*ount Percent- || Num- Di Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PRO
age Dis- |}º age De age Dis- || ber ºl." age Dis- Number of Armount of (Percentages of number in Column 9. Table 2)
tribu- Orea 36 tribu- tº- # #1- Parcels tax º
O l. 2. “g: 4. s. tº a 7. tiºn 9. | 10- ll. l?, % ºtes *:::1 o? One-family Multiple | Apartmen
—w © Condition prellings Dwellingel Houses
one-Family Dwellings I l,437 62. 6 $ 4,259,650/$ 4,208,914| l.2 $ 62,403 29.8 •758 || 63.1 $ 31,785 30, 8 52.7 50.9 Number lyzed 758 89 14
Multiple Dwellinge l'70 7.4 516,012 505,183| 2.l 7,559 3, 6 89 7.4 3,785 3, 7 52.4 50. l • (percentages) 100 lOO 1OO
Apartment Housés l6 ... 7 216,020 208,02O 3.7 3, 164 l. 5 14 | 1.2 2,820 2. 7 87.5 89, l Under 15 years 24, 7 2.l.. 3 35.7
Stores 2OO 8, 7 2,735,553| 2,698,032. l.4 40,075 l9. l 95 || 7.9 l6, l00 lö. 6 47.5 40.4 Over 15 years 75.3 78.7 64.3
epair status
Flats over Stores 38 l, 7 309,136 302,857| 2.0 4,528 2.2 l4 l.2 l;707 l. 7 56.8 57.7 (Percentages) 100 LOO lCO
Vacant Lots 160 || 7, O 534,031|| 530,574 .6 7,823 3. 7 93 || 7.7 4,633 4.5 58.l 59.2 ||Good Condition 37.6 27,0 7l. 4
houses & Theatres l27 5, 6 3,312,039| 3, 249,798; l.9 48,521 23, 2 59 || 4.8 20,437 L9, 7 46.5 42. l needed 38,8 33.7 2l.4
or repairs
Industrial 24 l.0 227,660 224,671. l. 3 3,335 l. 6 8 ... 7 l,515 l.5 33.3 45.4 :::::: pa . 19.5 52, 6 7, 2
Garages, Gas Sta-
tions, etc. 55 2.4 439,044 434,291. l. l 6,431 3. l. 34 2,8 3,780 3. 7 6l. 8 58,8 |sº for use 4.l. 6, 7 tº
HotSIETCTSE,
Rooming Houses 67 2.9 l,742,573 l,635,491. 6. l 25,528 l2, 2 38 3.2 16,656 l6, l 56.7 65, 2
TOTAL 2,294 || 100 l4,291,718 l3,997,831, 2, 1 209,367 lOO l2O2 || 100 103,306 100 52.4 49.5
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
Assessments and tax











CITY OF BINGHAMPTON, NEW YORK
The extent of the sampling in this city, and the distribution
Of the total number of parcels by types of property, is as follows:
Table A : PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . 1, 60l . . . . . . . . . 44.4
Multiple Dwellings . . . . 672 . . . . . . . . . 18.6
Apartment Houses . . . . . ll6 . . . . . . . . . 3.2
Stores . . . . . . . . . . 45l . . . . . . . . . 12.5
Flats over Stores . . . . 120 . . . . . . . . . 3. 3
Vacant Lots . . . . . . . 547 . . . . . . . . . 15.2
Office Bldgs. , Ware— . . . 18 . . . . . . . ... 8
houses & Theatres . . . . e e º e a o o Q
Industrial . . . . . . . . 52 . l. 4
Garages, Gas Stations, etc. l6 . .4
Hotels, Clubs, -
Rooming Houses . . . . . . 17 . . . . . . . . . .5
All Types: 3, 610 100.0




-3-
year
are important.
In Table B are shown the assessed values for each type of property studies,
and the percentage of decrease in each for the current year as compared with the
analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
( 1933) ( 1934) Decrease
(thousands) (thousands)
One Family Pwellings . . . . $10,098 . . . . $9,798 . . . . . 2.9
Multiple Dwellings . . . . . 4, 458 . © & 4, 325 . . . . . 3.0
Apartment Houses . . . . . . 2, 390 . G. C. 2, 322 . . . . . 2.8
Stores . . . . . . . . . . . 15, 107 . © & 14,994. . . . . . .8
Plats over Stores . . . . . . 3, 713 . © C. 3, 653 . . . . . 1.6
Vacant Lots . . . . . . . . 915 . © Q 910 - - - - - .6
Office Bldgs. , Ware-
houses & Theatres . . . . . 3, 106 . . . . 3,040 . . . . . 2-l
Industrial . . . . . . . . . 2, 706 . © 6 2, 653 . . . . . l.9
Garages, Gas Stations, etc., 697 . . . . 689 . . . . . l. l
Hotels, Clubs,
Rooming Houses . . . . . . . l, 124 . e Q l,096 - - - - - - 2.5
All Types 44, 319 43,484 1.9
In Table C below is shown the number of each type of property in the sampling
that are delinquent, the total amount of delinquency and the percentage of distri-
bution:
Table C:
Type of Property
Parcels
Analyzed
62.
Stores . . . . . . . . .
Multiple DWellings . . .
One Family Dwellings . .
Apartment Houses . . . .
85
52
25
Flats over Stores . . . 19
Vacant Lots . . . . . . l2O
Industrial . . . . . . . 7
Garages, Gas Sta-
tions, etc. . . . . . . . 2
Hotels, Clubs, ROOming Houses 3
houses & Theatres . . . O
All Types 4.75
PARCELS IXELINQUENT
|By Number
By Amount
Parcels
Analyzed
$42,589
16, 728
l6, 288
14,855
14, 306
6, 364
3, 623
3, 143 .
2, 304
120, 200
Percentage Distribution
By Number By Amount
O O º 13.1 © O O 35.4
. . . 17.9 . . . 13.9
. . . 32.0 . . . 13.6
© O O 5. 3 º © O 12.4
© C @ 4.0 . . . ll.9
O Q © 25.2 © © Q 5. 3
O O O 1.5 © © o 3. O
C. C. Q •4 . . . 2.6
O O © .6 © © º 1.9
1OO LOO
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
The first column of this table shows the percentage distribution
of the tax levy against the several types of property.
The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 22.8 percent of the tax levy assessed
against the delinquent parcels and were responsible for 13.6 percent of the
current delinquency charged to these same parcels.
relative delinquency.
The third column is a ratio of
4835
-4-
Table D :
Type of Property
TAX LEWY AND
Percentage of
Tax Levy on
All Parcels
Analyzed
O O • 2-l © O º O
Q C • 5-4 © Q Q º
Vacant Lots . . . . .
Apartment Houses . .
Garages, Gas Star-
tions, etc. . . . . . . . . l. 6
Flats over Stores . . . . . 8.4
Multiple Dwellings . . . . 10.0
Stores . . . Q Q & Q Q
Hotels, Clubs,
Rooming Houses . . . .
One Family Dwellings .
Industrial . . . . . . . .
Office Bldgs. , Ware-
houses * Theatres . .
All Types
OQQ©
©OO©
ſºO©O
O
Percentage of
Delinquent Taxes
on all Parcels
Analyzed
O ū 5. 3
• - 12.4
• , 2.6
º •ll.9
• - 13.9
• , 35.4
• - 1.9
• , 13.6
Q Ö. 3.0
tºº
1OO
:
Qº
:
CQ©O
©Ö
©
.
.
.
.
U- º (s Q Q
©Qºſº
The first column of Table E below shows the percentage of
parcels analyzed that are delinquent.
the tax levy charged to each type of delinquent property.
Table E3
Type of Property By Number
of Parcels
One Family Dwellings . . . . . . 9.5
Multiple DWellings . . . . . . . 12.6
Apartment Houses . . . . . . . . 21.5
Stores . . . . . . . . . . . . . 13.7
Flats over Stores . . . . . . . 15.8
Vacant Lots . . . . . . . . . . . 21.9
Office Bldgs. , Ware-
houses & Theatres . . . . . . . .
Industrial . . . . . . . . . . . 13.5
Garages, Gas Sta-
tions, etc. tº e º O e o O & © Q Q 12.5
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 17.6 °
All Types 13.2
Copies of this
.
© © tº & ©
OÖ©Q
º
º
O
OO
©
©
The second column shows
By Amount of
Tax Levy
©&©QQ{}.
TAX DELINQUENCY ON PARCELS ANALYZED
Ratio Column
two
to Column
OY16
• 2.5
• 2, 3
l.
4.
the number of
the percentage of
PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
48.35




AN
ELINQUENT TAXES
NALYSIS OF D.
O
•
DEPARTMENT of CoMMERCE
BUREAU of THE CENsus
Division of REAL ESTATE TAxArion
I N S E L E G T E D C M T H E S
This report is for the
City of BINGHAMTON, NEW YORK -
The above analysis is a part of Civil Works Project F-40.
- Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- - ---- N O. T E S ----
TABLE le SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began January 1, 19°
ALL PARCELS PARCELS In Decrease from PARCELS CITY
A.F. […º. ...º ... (year Year Current year analyzed - (year (year Current year began January 1, ****
- analyzed) Analyzed Year Anºt Pepsent DELINQUENT PARCELS ONLY analyzed) analyzed) -
+ . . . . C. © © © A. Ele l I • Delinquency reported as of Dec. 31, 1933
I wº OF PARCELS 5, 610 17, 136 sº XXXXX XXXXX NUMBER OF PARCELS 475 | XXXXX 2. The fiscal year of t
• - 9 ++-l — * - - -ah- - this city begins April 18
II. ASSESSED WALUE - TAXES DELINQUENT Taxes are due---- January and "uly
- - - - 19 lll .547,485 lO8, 729, O20 2.818.465 2.5 a • Land and buildings l2O, 200 - -
a. Land and buildings 44,319,499 |ºlll,547,485 |$108, 9.0% |*.*. - } _XXXX: Taxes become delinquent Mar-31 - Sept. 30
b. All propert. - ' ' . - © b. Percentage of levy (IWa) © . -
p per y XXXXX ll.4, 710,631 lll, 753,608 2,957,023 2.6 8.0 XXXXX 3. Sample parcels represent 2.l.. 1 percent of city
. . Percentage of a to b - e º c. All propert - total (I Column C), and 99.7 percent of
C & XXXXX. 97 e - 97 s.3 | XXXXX pr very - XXXXX $ 342,489 ‘assessed value of land and buildings
III. TAX RATE (dollars per $1000) 33.80 33, 80 32. 60 1.20 3. 6 d. Percentage of levy (IVb) 8,8 (IIa Column C).
IV. TAX LEVY - The delinquency data on the - 4. Assessed value for current year of parcels
sample parcels is for real analyzed was $ 43,484,107__a decrease
a. Land and buildings l,498,003 ...” º: º: : tºes analyzed of $ 835,392– or
quency data for the entire ls percent.
b. All Property w - - - .0 city is on all property, both - - -
- XXXXX 3,880,837 3,646,141 234,696 e real and personal. 5. Columns 13 and 14 indicate the responsibility
- - - - - - of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
-- shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid, - -
- ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY. DELINQUENCY OF SAMPLE |
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (FERCENTAGE) || -
#: NumberTPercent- }...ea |ºrrent Percent- || Amount Percent- || Num- |Percent- || Amount. Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
- | age Dis– Analyze |Year age De- age Dis- || ber tºº- - age Dis- ||Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- - - Crea 86. tribu- :*- - - # *- Parcels tax levy
tion tion ll. 51On Col.9toz |%Col.llto" Pſ + 4, l
l. 2. 5 4. 5e Ös 7. 8. 9. 10, l2. 13. 14. T (One-family Multiple | Apartment
- © - • . - - - - - - - - * —H-H Condition Dwellinée Dwellings Houses
- - : 4A - - -
- - 2 3. J º l. l - -
Multiple Dwellings 672 | 18.6 || 4,458,875 || 4,325,0ll 3.0 | 150, 709 * | *l ºl ºf l3.9 l2.6 l Age (percentages) || 100 lOO 100
- - - .* 7. º © ºw. º -
Apartment Houses ll6 3.2 2,390,250 2,322, 100 2.8 80, 790 5.4 - 25 5. & 14,855 l2.4 21.5 l8.4 Under lä years 40 l9 44
Stores 45l lz.5 | 15,107,202 || 14,994,407 ... 8 510,623. 34. l 62 l3.1 42,589 35.4 13.7 8, 5 Over 15 years 6O 81 56
- - - - -- - - - - - - epair ‘status - -
Flats over Stores 12O 3.3 3,713,312| 3,653,985 l. 6 l25,509 8.4 19 4.0 l4,306 ll.9 15.8 ll. 4 (Percentages) LOO lCO LOO
- 3. o © c -
Wacant Lots 547 l5.2 915,635 910,027 .6 30,948 2. l l2O 25.3 6,364 5.3 21.9 20.6 Good Condition 38 32 52
ºg, a Ware- - • - gº - - Minor repairs - - -
º: *:::::::: l8 .5 3,106,132, 3,040,816 2. l'I lo4,987 7. O O º needed 47 40 32
— - - - Major repairs
Garages.TGas Sta- - - * - : - - 4. - - º * . . . .
º - l6 •4 697,668 689,717 l. 1 23,581 l, 6 2 • 4 3,143 2.6 l2.5 ** ||uarit for use 2 13 O
#: 17 .5 | 1,124,966 l,096,23 2.5 38,023 2.5 3 • 6. 2,304 l, 9 l'7, 6 6.1
TOTAL 3,610 | 100 44,319,499 43,484,107 1,498,003| loo 475 hoo | 120,200 | 100
REMARKS:
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
The total le Vy a B given for the year analyzed includes $3,618 of taxes on soldiers' property, previously exempt.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property



City Analysis – Boise, Idaho . -- 3 -
CITY OF BOISE, IDAHO.
Percentages from the preliminary analysis of delinquent taxes in Boise,
Idaho follow : **
Table A: PARCELS ANALYZED
Type of Property Number Percentage distribution
One Family Dwellings . . . . . . . . . . . . . 879 . . . . . . . 63.8
Multiple Dwellings . . . . . . . . . . . . . . . 66 . . . . . . . 4.8
Apartment Houses. . . . . . . . . . . . . . . . . . 37 . . . . . . . 2. 7
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 . . . . . . . 5.3
Flats Over Stores . . . . . . . . . . . . . . . . 2 . . . . . . . •l
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . 220 . . . . . . . 16.0
Office Bldgs. , Ware
houses & Theatres . . . . . . . . . . . . . . . . 36 . . . . . . . 2, 6
Industrial . . . . . . . . . . . . . . . . . . . . . . . 29 . . . . . . . 2. l
Garagos, Gas Sta—
tions, etc. . . . . . . . . . to e º e º e e º e s e e º e 28 . . . . . . . 2. O
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . . . . 8 . . . . . . . ... 6
l, 378 lOO ... O
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as Com-
pared with the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentago
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings. . . . . . . § 1, ll/4 e Q ſº e º e s > l, O14. . . . . . . 8, 9
Multiple Dwellings . . . . . . . . 210 . . . . . . . . 191 . . . . . 8.8
Apartment Houses . . . . . . . . . . 335 e e º e o e o e 307 . . . . . 8. 3
Stores . . . . . . . . . . . . . . . . . . . . l, 788 . . . . . . . . l, 619 . . . . . 9.4
Flats over Stores . . . . . . . . • 28 . . . . . . . . 23 . . . . . l8.2
Vacant Lots . . . . . . . . . . . . . . . 216 . . . . . . . go 192 . . . . . ll. O
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 353 © e o 'º e º 'º e 780 . . . . . 8.5
Industrial . . . . . . . . . . . . . . . . l, 372 . . . . . . . . l, 201 . . . . . 12.4
Garages, Gas Stations, etc. 452 . . . . . . . . 384. . . . . . lö. 1
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . l64 © e o gº e o e e l5O . . . . . 6.6
All Types $ 6, 536 $5,866 10. 2
66.75
City Analysis – Boise, Idaho. -
4.
*-
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percen—
tage of distribution:
Table C: PARCELS DELINQUENT
Type cf. Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
Stores . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . $ll, 133 . 2.4 . . . . . 20.5
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 6 . . . . . . . 10, 286 . . . . . 1.9 . . . . . 19. O
One-Family Dwellings . . . . . . . 173 . . . . . . . 9, 570 . . . . . 53.4 . . . . . l? .. 6
Industrial . . . . . . . . . . . . . . . . . 6 . . . . . . . 9,018 . 1-9 . . . . . l6.6
Vacant Lots . . . . . . . . . . . . . . . . 102 . . . . . . . 4, 584. . . . . . 31.5 . . . . . 8.5
Garages, Gas Sta—
tions, etc. . . . . . . . . . . . . . . . . . 4. . . . . . . . 4,483 . . . . . l. 2 . . . . . 8. 3
Multiple DWellings . . . . . . . . . 20 . . . . . . . 3,719 . . . . . 6.2 . . 6.8
Apartment Houses . . . . . . . . . . . 5 . . . . . . . l, 441 . . . . . 1.5 . . . . . 2. 7
All Types 324 $54, 234 lOO ... O lCO. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribu-
tion Cf the tax levy against the several types of property. The second column
shows the percentage distribution of total current delinquency against these
parcels.
For example, one family dwellings bore l'?. l percent of the tax levy
assessed against the delinquent parcels and were responsible for 17.6 percent
of the current delinquency charged to these same parcels. The third column is
a ratio of relative delinquency.
Table D: TAX IEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on
All Parcels
Analyzed
Vacant Lots . . . . . . . . . . . . . . . 3.3 . . . . . . . .
Multiple DWellings . . . . . . . . 3. 2 . . . . . . . .
Office Bldgs. , Ware-
hCuses & Theatres . . . . . . . . . 13. 1 . . . . . . . .
Garages, Gas Sta–
tions, etc. . . . . . . . . . . . . . . . . 6.9 . . . . . . . .
One Family Dwellings . . . . . . 17-1 . . . . . . . .
Industrial . . . . . . . . . . . . . . . . 21.0 . . . . . . . .
Stores . . . . . . . . . . . . . . . . . . . . 27.4 . . . . . . . .
Apartment Houses . . . . . . . . . . 5.1 . . . . . . . .
Flats over Stores . . . . . . . . . .4 . . . . . . . .
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . 2.5 . . . . . . . .
All Types lOO ... O
Delinquent Taxes
on all Parcels
Analyzed
© e e < e º e º 'º e
e e º e º e o e s &
tº e º e º ſº e e º 'º
© o e º e o e º 'º º
© e º & e & © e º &
© e o e º e o e o o
e e s e º e º 'º e e
e e i e º e s e º O e º e
e e º 'º e º 'º e º e º º
two to Column
OIlê
6675




City Analysis – Boise, Idaho. -*
s
*
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
at the date of the survey, was still unpaid.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Armount of
Of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . . 19.7 . . . . . . . . 18.2
Multiple DWellings . . . . . . . . . . . . . . 30-3 . . . . . . . • 37.5
Apartment Houses . . . . . . . . . . . . . . . . 13.5 . . . . . . . . 9. 1
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 11.0 . . . . . . . . 13.2
Flats Over Stores . . . . . . . . . . . . . . . © a e e < e o 'o
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 46.4 . . . . . . . . 45.1
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . 16. 7 . . . . . . . . 26.6
Industrial . . . . . . . . . . . . . . . . . . . . . . 20.7 . . . . . . . • 14.0
Garages, Gas Sta—
tions, etc. . . . . . . . . . . . . . . . . . . . . . . 14.3 . . . . . . . . 21.0
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . .
All Types 23.5 17. 6
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU of THE CENsus
DIVISION OF REAL Earare TaxATION
I N S E L E G T E D C IT I B S
This report is for the
CITY of BOISE, IDAHO
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
- - Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- - ---- N O T E S ----
TABLE le SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
"I SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began January l, 1938
PARCELS In In IDecrease from PARCELS %.
ALL PARCELS ( Year Current year analyzed year J L. 1933
year - - (year Current year began anuary L,
analyzed) Analyzed. Year Anºt Percent amºng PARCELS ONLY analyzed) analyzed)
A- B. C. D. © Q © H. I • Delinquency reported as of January, 1*
378 6.210 - tº 324 2. The fiscal year of
I. NUMBER OF PARCELS #, 9 XXXXX XXXXX ||W. NUMBER OF PARCELS XXXXX this city begins May 1
II. ASSESSED WALUE * VI.TAXES DELINQUENT Taxes are due---- December - June
$6,536,573 || $12,806,464 $11,642,240 || $1,164,224 9-l a. Land and buildings $54,234 . .
a. Land and buildings - XXXXX Taxes become delinquent *** Monday January
l. 720 - 250 9,7 b. Percentage of levy (IWa) l'7.6 + -
b. All property XOXOXXX 17,720,481 l6,000,231 9 2 XXXXX 3. Sample parcels represent 22.3 percent of city
- total (I Column C), and 0 percent of
c. Percentage of a to b XOXOXOXOX 72. 3. !72,8 XXXXX XXXXX c. All property XXXXX $156,094 : value *::: sº.
III. TAX RATE (dollars per $1000) 47.10 47.10 tº gº tº cº- e- º d. Percentage of levy (IVb) l6.9 (IIa Column C).
IW, TAX LEWY o The delinquency data on the 4. Assessed value for current year of pareels
o sample parcels is for real analyzed was $ 5,866,911 a decrease
a. Land and buildings 307,871 tº-ºº- º tº º *ºne property only. The delin- from year analyzed of $ 669,662 or
\ quency data for the entire lO.2 percent e
b. All Property 923,75l cº-pº gº tº cº-º-e city is on all property, both º
XCXXCO.C. real and personal. 5. Columns l3 and 14 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaide
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY unpaid. º
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DKLINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
º: TNUTSGFTPercent- ; d Current Percent- I Amount Percent- ||Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age De- age Dis- ||ber jºgº, Dis- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CI’68 S6 tribu- tº- tº- Parcels tax levy
tion tion Ol ll. tion # Col.9toº lºcol.ilto? -
l. 2. 3 4. 5. Öe 7, $º 9. H. 10- l2. 15 it.”|| (One-family Multiple I Apartment
Q © ‘Condition Drelling Drellingel Rouses
2nd Family Direllings 879 65,8 $l,ll4,415 |$1,014,814 8, 9 $52,489 l'7.l 173 || 53.4 $9,570 l?, 6 l9, 7 l8, 2 Number analyzed 173 2O 5
Multiple Dwellinge 66 4.8 210,330 191,917 8.8 9,907 3.2 2O 6, 2 3,719 6,8 30,3 37.5 Age (percentages) lOO lCO 100
Awaren: Houses 37 2.7 335,764 307,775 8.3 lă,814 5.l 5 l.5 l,44l 2.7 l3,5 9.l Under 15 years lā,6 25,0 60,0
Stores 7s. 5,3 l,788,333 l,619,645 9.4 84,230 27.4 8 2,4 ll,133 20.5 ll.0 l3.2 Over lä years 84.4 75.0 40,0
tº º epair status -
Flats over Stores 2 •l 28,510 23,325 | 18.2 l,343 •4 tº ſº *gue tº- (Percentages) 10O 100, lOO
Vacant Lots 220 l6.0 216,019 l92,211 ll.0 10,174 3.3 || 102 || 3 le5 4,584 8.5 46.e4 43.l Good Condition 27.7 30,0 80.0
CG e a Wºº- +: nor repairs 20.0
houses & mºre. S6 2.6 855,490 780,702 8.5 40,199 13.l 6 l, 9 10,286 l9,0 16, 7 2696 needed 47.4 65,0 ©
*mmem - ir
trial H 29 2.l l,372,34l l, 201,512 l?.4 64,637 2l.0 6 le.9 9,018 16,6 20.7 l4.0 |*:::::” 8 22.0 5,0 meº
# Gas Sta- ºº: * --
tions, tº 28 2,0 452,419 384,211 : 15.l 21,309 6.9 4 l. 2 4,483 8, 5 l4,3 2l.0 bar: for use 2e.9 -
Sls, Clubs, cº-º º cºs ºs sºme gº tº-º * --> e- --> Wr
Rooming Houses 8 • 6 164,952 lă0,799 8, 6 7,769 2.5
TOTAL - 1,87s 100 6,536,573 || 5,866,911 || 10.2 307,871 lCO 324 lOO 54,234 100 23.5 17.6
R.MARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
The figures for levies and delinquencies used in Table I for both the analysis and the whole City are those for the City, School and County roll,
In Idaho, varying percentages of assessed values and special rates are used to determine the levios on different classes of property.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property

City Analysis - Butte, iontana. – 5 —
Table C: PARCELS DELINQUENT
O Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . . . . . . 968 . . . . . . . . . $ 33,625 . . . . 61.4 . . . . . 33.3
Hotels, Clubs, - *
Rooming Houses . . . . . . . . . . . . . . . . . 41 . . . . . . • , , 13,004 . . . . 2.6 . . . . . 17.8
ifultiple Dwellings . . . . . . . . . . . . • 205 . . . . . . . ſº. 6 13, 203 . . . . 13.0 . . . . . 13.1
Garages, Gas Sta–
tions, etc. . . . . . tº 9 s tº e o sº e g e o 'o • . . . 45 . . . . . . . . . 10, 797 . . . . 2.8 . . . . . 10. 7
Apartment Houses . . . . . . • . . . . . . . . 31. . . . . . . . . . 7, 187 . . . . 2.0 . . . . . 7.1
Stores . . . . . . © Q @ e º e C tº e o e o e o e e g º e 38 . . . . . . . . . 6, 773 . . . . l. 8 . . . . . 6.7
Office Blågs, , Ware-
houses & Theatres . . . . . . . . . . . . . . 8 . . . . . . . . . 4, 518 . • 5 . . 4.5
Flats over Stores . . . . . . . . . . . . . . 28 . . . . . . . . . 3, 852 . . . . l. 8 . . . . . 3.8
Vacant Lots . . . . . . . . . . . . . . . . • . . . 223 . . . . . . . . . 3,028 . . . .14.l. . . . . . 3.0
O 1,577 $100,987 lOO ... O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
Of the tax levy against the several types of property. The second column shows
the percentage distribtition of total current delinquency against these parcels.
For example, one-family dwellings bore 26.5 percent of the tax levy assésséd
âgainist... the delinguent parcels and were responsible for 33.3 percent of the
Current delinquency chagged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON BARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
O Tax Jevy on Delinquent Taxes two to Column
All Parcels on all Parcels Olle
- Analyzed Analyzed
Flats over Stores . . . . . . . . . . . . . . . 2.0 . . . . . . . . . . . . 3.8 . . . . . . . . . . . . l.9
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 2.0 . . . . . . . . . . . . 3.0 . . . . . . . . . . . . l. 5
Multiple Dwellings . . . . . . . . . . . . . . 9.7 . . . . . © . . 13. 1 . . . . . . . . . . . . l. 4
One-Tamily Dwellings . . . . . . . . . . . . 26.5 . . © g º O s is © 33.3 . . . . . . . . . . . . l. 3
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . 14.4 . . . . . . . . . . . . 17.8 . . . . . . . . . . . . l. 2
Apartment Houses . . . . . . . . . . . . . . . . 7.7 . . . . . . . . . . . . 7. 1 . . . . . . . . . . . . .9
Garages, Gas Sta–
tions, etc. . . . . . . . . . . . . . . . . . . . . . l3. 1 . . . . . . . . . . . . 10.3 . . . . . . . . . . . . ... 8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . • 9. 2 . . . . . . . . . . . . 4.5 . . . . . . . . . . . . . 5
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 15-3 . . . . . . . . . . . . . 6.7 ... . . . . . . . . . . . . # -
Industrial . T --> - - - -], . . .” -e-ya-3 * * * *
All Types lOO ... O lOO ... O
O The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax levy originally levied on each type of prºperty
Which, at the date of the survey, was still unpaid.
City Analysis - Butte, liontana. – 6 —
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
O Type of Property By Number By Amount of
of Parcels Tax Levy
One Tamily Dwellings . . . . . . 36.
4. © • . 35.3
Multiple DWellings . . . . . . . 36.7 . . . . . . 37.9
Apartment Houses . . . . . . . . 38.8 . . . . . . . 25.8
Stores . . . . . . . . . . . . . . 25.0 . . . . . . • 12.3
Flats Over Stores . . . . . . . 39.4 e . . . 53.7
Vacant Lots . . . . . . . . . . 44.2 . 41.7
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . l. 5 . . . . . . . . 13.7
Industrial . . . . . . . . . . . ---
Garages. Gas Sta-
tions, etc. . . . . . . . . . . 23.7 . . . . . . . . 23. l
Hotels, Clubs,
Oñoomine Houses . . . . . . . . . 33.6 .
- - All Types 32.
º
e=sº
gº
28. l
;
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.
ANALYSIS OF DELINQUENT TAXES
This report is for the
DEPARTMENT OF CoMMERcE p
BURECAU OF THE CENSUS IN S E L E G T R D C M T H E S
CITY OF BUTTE, MONTANA
DIVISIOP OF REAL ESTATE TAXATION
Table lo Summarizes general property tax delinquency in the city as a whole and for 8amples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
e--- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
r:- SAMPLE WHOLE CITY * SAMPLE WHOLE 1. Year analyzed began July 1 - 1993
º IPARCELS In In Ijecrease from PARCELS CITY
ALL PARCELS (year Year Current year analyzed. DELINQUENT PARCELS ONLY (year (year Current year began July 1 - 1999
w analyzed) Analyzed Year Anºt Peggent QUE analyzed) analyzed)
A A- B. C. De © o - - - © Io Delinquency reported as of June 99 -19%
t; ... ', 600 gºe o l,577 2. The fiscal year of
I, NUMBER OF PARCELS 4,851 Es ,6 XXXXX XXXXX . Numers of Pancºis JOXXXX this city begins , July 1
II. ASSESSED WALUE t WI. TAXES DELINQUENT Taxes are due---- November - May
2. a. Land and buildings LOO . 987 & e
a. Land and buildings $ 21,745,832 $ 32,923,560 | # 28,867,035 | $ 4,056,525 || 12.3 $ 9 XXXXX Taxes become delinquent * * * * *
b. Percentage of levy (IWa)
b. All property XXXXX 53,928,040 47,677, blº 6,250,523 ll. 6 28.1 XXXXX 3. Sample parcels represent 65.8 ercent Of city
© t; of a to b c. All propert total (I Column C), and 55.0 percent of
Ce Percentage XXXXX 6l el. 60-5 | xxxxx XXXXX property Xxxxx $ 289,652 assessed value of land and buildings
III. Tax RATE (dollare per $1000) pria- d. Percentage of levy (IVb) || " 2O (IIa Column C).
55 e O8 55,08 59.7l iPlus 4.63 8.4 XXXXX •0 4
IW, TAX LEWY The delinquency data on the * Assessed value for current year of parcels
- ...: º: i. analyged was $ 20,895,497, a decrease from
© d tº ſººn ſº * > dº º property only. 8 C16.L.110- ear analysed of $ 850, 335 or 3.9 ©
a. Land and buildings 359,326 tº quency data for the entire y y £) percent
be All Property 3t. Rºst. city is on all property, both
XXXXX l;449,237 l, 390,000 60,000 4,]. real and personal. 5. Columns l'î and 14 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
Column lé, shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Aafjesaed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
º: TNumberTiperºr. ; d Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dia- Analyze Year age D&- age Dis- || ber |ºgº, P18- age DiB- Rumber of AIRount of (Percentages of number in Column 9. Table 2)
tribu- Crêa 36 tribu- tº- # ibu- Parcels tax le
tion tion ll. • Ol % Col.9to5 §lºon º-º-º: -
l, 2. 3 4 • §e Ö • 7. $º 9. 10° l2. 15. One-family Multiple | Apartment
Q #– o Condition Dºellings_IDwellings Houses
Øne-family Diellinge 2,662 54 • 9 § 5,763,496 5,562, Olé. 3.5 $ 95,236 26, 5 968 6l. 4 33,625 33.3 36 e4 • 3525 Number analyzed 968 . 205 31
O Multiple Dwellings 558 ll e5 2,108,049 2,021,960 4 el 34,833 9e 7 || 205 l3. O l3,203 13-l 36e 7 37,9 ls. (percentages) || 100 LOO 1OO
Apartment Houses 80 lo 6 l,684s 990 i J., 646 3451 2, 3 27,843 7.7 5.1 2. O 7,187 7 el 58.8 25, 8 | Under lä years 6.2.6 3.9 3, 2
‘Stores ll2 2.3 5,325,770 3,284,375 l. 2 54,955 l:5.3 28 la 8 6,773 6.7 25, O l2.3 | Over lä years 93.e4 96 el 96.98
~ * epair status
Flats over Stores 7l la 5 434,187 405,262 6 e 7 7,174 2. O 28 l. 8 3,852 3.28 39.4 53.7 (Percentages) 1OO 1OO 1OO
Vacant Lots : 504 lC o4 439,648 405, lz2 7 e 9 7,265 2.0 223 l4.1 3,028 3.90 44.2 4lo 7 |ocoa Condition 27.69 22,4 22e 6
Office • Warā- - nor repairs
houses & Theatres 548 lle 3 l, 994,453 J.,958,715 2.98 32,956 9, 2 8 • 5 4,518 4.5 l,5 15, 7 |*. 42 ol 40 oQ 45.2
- Major repairs
Industrial 4. ol. 30,570 30,570 º 505 •l G-> º --> - º &= - º needed 26.5 34 c 2 25,8
& Gar s, Gas Sta- º
º: ste. l.90 3.9 : 2,829,317 2,645,867 6.5 46, 75l. l3. l iſ 45 2.8 lo,797 10, 7 23.7 23 el late for use 3 e5 524 6, 4,
; #: 122 2.5 3, lºš,356 || 2,955, lél 5, 7 5l,808 l4.4 || 4l 2, 6 l8,004 1728 33,6 34.8
_Blooming biolº
TOTAL 4,851 iOO 2]. , 745,832 20,895,497 3 • 9 359,326 LOO lă77 lOO loo, 987 100 32.5 28 el
Rºſa RKS:
The above analysis is a part of Civil Worke Project F-40.
The sample parcels used are those contained in Belected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) reprosentative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records, Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
O Inventory, CWA Project fee39.
Montana has a classification law; which provides that different classes of property shall be taxed on varying percentages of their assessed values, i < e < , Real Efstate
and Improvements 30 percent, Leased Land 33 1/3 percent, etc.
* Included in the figures for Gayages and Gas Stations are those for lé6 properties classed by local enumerators as "Miscellaneous Buildings". These propertie a had
an assessed value in the year analysed of $ 2,387,520 and were charged with $ 9,074 in Delinquent Taxes.

CITY OF CASPER, WYOMING
The extent of the sampling in this city, and the distribution
Of the total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . . . . . 589 . . . . . . . . . . . . . . . . . . . . 52.5
Multiple Dwellings . . . . . . . . . . © & © e e º e Q 25l. . . . . . . . . . . . . . . . . . . . . 22.4
Apartment Houses . . . . . . Gº O e º º e 0 Q & © e s e e 25 . . . . . . . . . . O e º O © & © e º 6 2.2
Stores . . . . . © e o O & © Q e º e e e © º e º e º e e s e º e 9 52 . . . . . . . . © e o O e o O e º e º & 4. 7
Flats Over Stores . . . . . O © Q @ e s 6 e º e o e o e o e 2l . . . . . . . . . . . . . . . . . . . . l.9
Vacant Lots . . . . . . . . © tº e º O O G s Q & e e o e o e o 80 . . . . . © e o e e º O e o e o G & © . 7.2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . © 6 & © C tº 9 20 . . . . . . . . . . . . . . . . . . . • 1.8
Industrial . . . . . . . . . . . . . . . . . . . . . & © Q & O 7 . . . . . . . . . . . . . . . . . . . . O. 6
Garages, Gas Stations, etc. . . . . . . . . . 58 . . . . . . . . . . . . . . . . . . . . 5.2




Hotels, Clubs,
Rooming Houses. . . . . . . . . . 17 . . . . . . . . . . . . . . . . . . . . . l. 5
All Types l, 120 LOO
O In Table B are shown the assessed values for each type of property Studied,
and the percentage of decrease in each for the current year as compared with
the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year Analyzed. In Current Year Percentage
(1932) (1933) Decrease
(Thousands) Thousands)
One Family Dwellings . . . . . . . $767 . . . . . . . . . $714. . . . . . . . . . . 7.0
Multiple DWellings. . . . . . . . . . 448 . . . . . . . . . 420 . . . . . . . . . . 6-3
Apartment Houses. . . . . . . . . . . . 232 . . . . . . . . . 213 . . . . . . . . . . 7.9
Stores. . . . . . . . . . . . . . . . . . . . . • 725 . . . . . . . . • 604 . . . . . . . . . . 16.6
Flats Over Stores. . . . . . . . . . • 16% . . . . . . . . . 147 . . . . . . . . . . 9.8
O Vacant Lots. . . . . . . . . . . . . . . . • 35 . . . . . . . . . 33 . . . . . . . . . . 5.9
Office Bldgs. , Ware- -
houses & Theatres. . . . . . . . • 355 . . . . . . . . . 317 . . . . . . . . ... 10.6
Industrial. . . . . . . . . . . . . . . tº O e 39 . . . . . . . . . 34 . . . . . . . . . . 12-l
Garages, Gas Stations, etc. .. 319 . . . . . . . . . .316 . . . . . . . . . • 1.0
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . 337 . . . . . . . . . 296 . . . . . . . . . .12.2
All Types $3,425 $3,100 9. 5
In Table C below is shown the number of each type of property in the sam-
pling that are delinquent, the total amount of delinquency and the percentage
of distribution:
O Table C: PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Percentage
Parcels Parcels By Number By Amount
Analyzed Analyzed
Hotels, Clubs,
Rooming Houses. . . . . . l . . . . . . $1,839 Q Q @ e º 'º gº e o O 2.4 O C Q Q Q O
6.6
Multiple Dwellings . . . 15 . . . . . . l,004. . . . . . . . . . • 36.7 . . . . . . 2.4
One Family Dwellings. . 14. . . . . . . 670 . . . . . . . . . . 34.2 . . . . . . 18.6
Stores. . . . . . . . . . . . . • - 3 - - - - - - 632 . . . . . . . . . . 7-3 . . . . . . 32.5
Industrial. . . . . . . . . . . • I • . . . . . 295 . . . . . . . . . • 2.4 . . . . . . 3-0
Garages, Gas Stations
etc. . . . . . . . . . © e o e & O • * . . . . . . 279 . . . . . . . . . . 9.8 . . . . . . l’.8
Apartment Houses. . . . . . ] . . . . . . 139 . . . . . . . . . . 2.4 . . . . . . 7-l
Flats over Stores. . . . . 1 - . tº 8 . . . . . . . . . . 2-4 . . . . . . • 6
Vacant Lots. . . . . . . . . . . l . . . . . . 8 . . . . . . . . . . 2.4 . . . . . . 2.6
Office Bldgs. , Ware-
O houses & Theatres. . . O_. . . . . . O . . . . . . . . . . O . . . . . . 8.8
All Types 4l $4,874 100. lOO
rzrºrzz
- 6 -
In Table 4 given below, the percentages relating to taxes assessed
O against each type of these sample parcels and to the taxes unpaid by these
same parcels are important. The first column of this table shows the per-
centage distribution of the tax levy against the several types of property.
The Second column shows the percentage distribution of total current delin-
quency against these parcels.
For example, one family dwellings bore 22.4 percent of the tax levy as-
sessed against the delinquent parcels and were responsible for 13.7 percent
of the current delinquency charged to these game parcels. The third column
O is a ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY OF PARCELS ANALYZEW.
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent two to
All Parcels Taxes on all Column
Analyzed Parcels OIſle
Analyzed
Industrial. . . . . . . . . . . . . . l.2 . . . . . . 6.1 . . . . . . . . . , 5.1
Hotels, Clubs,
Rooming Houses. . . . . . . . 9.8 . . . . . . 37.8 . . . . . . . . . . 3.9
Multiple Dwellings . . . . . 13.1 . . . . . . 20.4 . . . . . . . . . . 1-6
One Family Dwellings. . . . 22.4 . . . . . . 13.7 . . . . . . . . . . 0.6
Stores. . . . . . . . . . . . . . . . . . 21.2 . . . . . . 13.0 . . . . . . . . . . 0.6
Garages, Gas Sta—
O tions, etc. . . . . . . . . . . 9-3 . . . . . . 5. 7 . . . . . . . . . . 0.6
Apartment Houses. . . . . . . . 6-8 . . . . . , 2.9 . . . . . . . . 0.4
Flats over Stores. . . . . . . 4.8 . . . . . . 0.2 . . . . . . . . . . 0.04
Vacant Lots. . . . . . . . . . . . . 1.0 . . . . . . 0-2 . . . . . . . . . . 0.2
Office Bldgs. , Ware-
houses & Theatres. . . . 10.4 . . . . . . O . . . . . . . . . . O
lOO LOO
The first column of Table E below shovis the percentage of the number
of parcels analyzed that are delinquent. The second column shows the percent-
age of the tax levy charged to each type of delinquent property.
3?33
=7–
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number Iły Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . 2.4 . . . . . . . . . . 1-9
Multiple Dwellings . . . . . . . . . . . . . 6.0 . . . . . . . . . . 4.9
Apartment Houses. . . . . . . . . . . . . . . . 4.0 . . . . . . . . . . 1-3
Stores . . . . . . © tº e º 'o e º 'º e e o e º g. g º e º a 5.8 . . . . . . . . . . 1-9
Flats over Stores. . . . . . . . . . . . . • - 4.8 . . . . . . . . . . •l
Vacant Lots. . . . . . . . . . . . . . . . . . . . . l. 3 • . . . . . . . . © .5
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . 0 < . . . . . . . . . 0
Industrial. . . . . . . . . . . . . . . . . . . . . . 14.3 . . . . . . . . . . 1-6
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . 6.9 . . . . . . . . . . 1-9
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . 5.9 . . . . . . . . . . . 12.9
All Types 3, 7 © e º e o O O O e Q 3.2
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department
O of Commerce, Washington, D. C.

3733
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE
BUREAU OF THE CENSUS
Division of REAL E8TATE TAXATION
I N S E L E G T E D C IT I ES
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed
This report is for the
City of Casper, Wyo.
O WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
j. Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began January 1, 1998
• PARCELS In In I)ecrease from PARCELS CITY
ALL PARCELS (year Year Current year analyzed (year (year Current year began January 1, 1986
analyzed) Analyzed Year Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) -
A•. B. C. D. © © A • H. I • Delinquency reported as of Mar ch l, 1934
* l, l?0 7,656 2. The fiscal year of
I. NUMBER OF PARCELS 3. 9 * XXXXX XXXXX NUMBER OF PARCELS 4l XXXXX this city begins January l
II. ASSESSED WALUE | TAXES DELINQUENT Taxes are due---- November - May
$ 6,483,928 5,745,636 || $ 738,292 ll .4 a. Land and buildings $ 4,874
a. Land and buildings $ 3,422,754 9 9 $ 5, 9 2 XXXXX Taxes become delinquent May lò
o t b. Percentage of levy (IWa) 3.2
b. All property XXXXX ll,907,815 lo,253,630 l,907,815 15.9 • XXXXX 3. Sample parcels represent 14.6 percent of city
Ce Percentage of a to b c. All property 32,060 total (I Column C), and 28-7 percent Of
XXXXX XXXCXCX XXXXX XXXXX ? º value of land and buildings
IV. TAX LEVY (thousands) 45.24 45.78 The delinquency data on the º 4. Assessed value for current year of parcels
© sample parcels is for real analyzed was $ 3,100,371 , a de-
a. Land and buildings property only. The delin- crease from year analyzed of $ 325,510
quency data for the entire Or 9, 5 , Tercent,
b. All Property - city is on all property, both - . .
XXXXX 538,726 448,903 89,823| 16.6 real and personal, 9 5. Columns 13 and 14 indicate the responsibility
i - of each type of property for tax delinquency,
4. judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) -
#: * | *- : i. Current Percent- I Amount Percent- ||Num- |Percent- || Amount Percent- By — By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyze Year .. age De- age Dis- || ber *śiº- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Creage tribu- :*- #: º Parcels | tax levy
l. 2. tigh - 4. 5. tº e 7, tiºn 9. 10. ll. 12. % ºtos *lºw One-family Multiple | Apartment
O- * e - - o O Condition Dwellinge IDwellings. Houses
one-Family Dwellings | 88° 52.5 767,782 # 714,397 7.0 |$ 34,734 22.4 }4 34.2 | # 670 l3.7 2.4 l.9 Number analyzed
Multiple Dwellings 25l. 22.4 448,728 420,510 6.3 20,300 l3.l. 15 36.7 1004 20.4 6.0 4.9 Age (percentages) 100 1OO lOO
Apartment Houses 25 2.92 232,132 213,908 7,9 lC, 50l 6,8 l 2.4 1959 2.9 4.0 l. 3 Under lä years 7.1 33,35 tº-
Stores 52 4.7 725,429 604,757 l6.6 32,820 || 21.2 3 7.3 632 13.0 5.8 l.9 Over 15 years 92.9 66.7 LOO
. - º epair status
Flats over Stores 2l l, 9 l64,109 147,960 9,8 7,424 4.8 l 2.4 8 • 2 4.8 •1 (Percentages) 100 - IOO 100
Wacant Lots so 7, 2 35,853 33,705 5.9 l, 62.l l.9 l 2.4 (3 • 2 le 5 •5 Good Condition 35, 8 26, 7 tº
Office Bidge. , Ware- Minor repairs
houses & Theatres 2O l,8 355,123 317,620 10.6 l6,065 lO.4 --> º º- º <> tº e needed 42, 8 40.0 LOO
- Major repairs
Industrial 7 • 6 39,652 34,860 12.l. l, 793 l. 2 l 2.4 295 6.l l4. 3 le6 needed 2l 24 26, 7 º
Garages. Gas Sta- t
: ...” 58 5.2 3.19,685 316,558 l.0 l4,462 9, 25 9.e.8 279 5, 7 6.e.9 le.9 Unfit for use {º 6e 6 gº º
Hotels, Club
tº #: l? l,5 337,338 296,096 || 12.2 15,26l 9.8 lſ 2.4 | 1839 37.8 5.9 12.0
TOTAL ll2O LOO 3,425,881 3,100,371 lä4,986 100 4l 100 4,874 100 3. 7 3.2
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, , (b), representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
Some slight discrepancy is possible in this analysis with the city records due to the fact that the collection of delinquent taxes are not credited to
the year for which they were levied.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
CITY OF CHARIESTON, SOUTH CAROLIA
The extent of the sampling in this city, and the distribution of the total
number of parcels by types of property, is as follows:
O Table A: PARCELS AIIALYZED
- . Type of Property Number Percentage Distribution
One Family Dwellings. . . . . . . . . . . . . 916 . . . . . . . . . . . . . . . . . . . . . . 35.0
Multiple Dwellings. . . . . . . . . . . . . . . 728 . . . . . . . . . . . . . . . . . . . . . . 27.8
Apartment Houses. . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . .1
Stores. . . . . . . . . . . . . . . . . . . . . . . . . . • 318 . . . . . . . . . . . . . . . . . . . . . . 12.2
Flat S over Stores. . . . . . . . . . . . . . . • 370 . . . . . . . . . . . . . . . . . . . . . lá.2
Vacant Lots. . . . . . . . . . . . . . . . . . . . . * 88 . . . . . . . . . . . . . . . . . . . . . • 3.4
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . © e o ſº a 91 . . . . . . . . . . . . . . . . . . . . . . 3.5
Industrial. . . . . . . . . . ... • e s • * * * * e s • e e 14. . . . . . . . . . . . . . . . . . . . . . . • 5
Garages, Gas Stations, etc. . . . . . & 62 . . . . . . . . . . . . . . . . . . . . . . 2. 3
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . . . 25 . . . . . . . . . . . . . . . . . . . . . - 1:0
All Types $2,614 100.0
O In Table B are shown the assessed values for each type of property Studies,
and the percentage of change in each for the current year as compared With the
year analyzed.
Table B: ASSESSED W. LUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) of change
(thousands) (thousands)
One Family DWellings. . . . . . . . . . $1,224 . . . . . . . . . . . $1,225 . . . . . . . . . . *-l
Multiple DWellings. . . . . . . . . . . © 746 . . . . . . . . . . © 744. . . . . . . . . e o "e
Apartment Houses. . . . . . . . . . . . . . 4 . . . . . . . . . . . 4. . . . . . . . . . .
Stores. . . . . . . . . . . . . . . . . . . . . . . . l,814 . . . . . . . . . . . l,809 . . . . . . . . . . → .. 3
Flots Over Stores. . . . . . . . . . . . . l,087 . . . . . . . . . . . l,082 . . . . . . . . . . --5
Wacont Lots. . . . . . . . . . . . . . . . . . . 55 . . . . . . . . . . . 54 . . . . . . . . . . -2.3
Office Bldgs. , Ware-
O houses & Theatres. . . . . . . . . . . . . 378 . . . . . . . . . . . 376 . . . . . . . . . . -.5
Industrial . . . . . . . . . . . . . . . . . . . © 184 . . . . . . . . . . . 185 . . . . . . . . . . 4.1
Garages, Gas Stations, etc. . . . l'79 . . . . . . . . . . . 179 . . . . . . . . . o
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . 244. . . . . . . . . . . . 24l . . . . . . . . . .-l.?
All Types $5,921 $5,904 --. 3
In Table C below is shown the number of each type of property in the sampling
that are delinquent , the total amount of delinquency and the percentage of di S-
tribution. -
Table C : PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcel S Parcel S By Number By Amount
Analyzed Analyzed
Stores . . . . . . . . . . . . . . . . . . . • ll.0 . . . . . . . . . . $34,532 . . . . . . . . ll. O . . . . . . 25.2
Flºts Over Stores. . . . . . . . . 147 . . . . . . . . . . 32,765 . . . . . . . . l4.7 . . . . . . 23.8
One-Family Dwellings. . . . . . 326 . . . . . . . . . . 26,893 . . . . . . . . 32.8 . . . . . . 19.5
O Multiple DWellings . . . . . . . • 309 . . . . . . . . . . 19,988 . . . . . . . . 31.0 . . . . . . 14.5
Hotels, Clubs, -
Rooming Houses . . . . . . . . . . . . 12 . . . . . . . . . . ll,770 . . . . . . . . l. 2 . . . . . . 8-6
Office Bldgs. , Ware- -
houses & Theatres . . . . . . . . . 28 . . . . . . . . . . 6,035 . . . . . . . • 2.8 . . . . . . 4.4
Garages, Gas Sta-
tions, etc. . . . . . . . . . o e º e º 'º' -*—º-º-º-º: “ ”
– 4 -
Table C : PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels |By Mumber By Amount
O Analyzed Analyzed
Vacant Lots . . . . . . . . . . . . . 4l . . . . . . • 1, 674. . . . . . 4. l. . . . . . . l. 2
Apartment Houses . . . . . . . . 2 . . . . . . . 307 . . . . . . 2 . . . . . . . 2
Industrial . . . . . . . . . . . . • 2 . . . . . . . l49 . . . . . . 2 . . . . . . . 1
99% $137,602 lOO ... O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these samples parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution of
the tax levy against the several types of property. The second column shows the
percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 20.7 percent of the tax levy assessed
against the delinquent parcels and were responsible for 19.5 percent of the
Current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table B: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
O Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels w O]].6
Analyzed Analyzed
Apartment Houses . . . . . . . . . . . 1 . . . . . . . . . . . . 2 . . . . . . . . . . . . . . 2.0
Hotels, Clubs,
Rooming Houses . . . . . . . . . • . . . 4-2 • . . . . . . . 8.6 . . . . . . . • . . . . . . 2.0
Flats over Stores . . . . . . . . . 18.4 . . . . . . . . . . . 23.8 . . . . . . . . . . . . . . l. 3
Vacant Lots . . . . . • . . . . . . . . . .9 . . . . . . . . . 1.2 . . . . . . . . . . . l. 3
Multiple Dwellings . . . . . . . . 12.6 . . . . . . . . . . . 14.5 . . . . . . . . . . . . . . l. 2
One-Family Dwellings . . . . . . 20.7 . . . . . . . . . . . 19.5 . . . . . © • 9
Stores . . . . . . . . . . . . . . . . . . . . 30.6 . . . . . . . . . . . 25. 2. . . . . . . . . . . . . . . ... 8
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . 3.0 . . . . . . . . . • 2.5 . . . . . . . . . . . . . . .8
Office Bldgs, Ware-
houses & Theatres . . . . . . . . . 6-4 . . . . . . . . . . . 4. 4. . . . . . . . . • . . . . . . 7
O Industrial . . . . . . . . . . . . . . . . 3•l . . . . . • . . . . . . 1 . . . . . . © e º O ſo o e . O3
lCO. O lOO ... O
The first column of Table E below shows the percentageof the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . 35.6 . . . . . . . . . . . . . . . 32.1
Multiple DWellings . . . . . . . 42.4 . . . . . . . . . . . . . . . 39.1
Apartment Houses . . . . . . . . . 100.0 . . . . . . . . . . . . . . . 99.7
Stores . . . . . . . . . . . . . . . . . . . 34.6 . . . . . . . . . . . . . . . 27, 8
Flats over Stores . . . . . . . • 39.7 . . . . . . . . . . . . . . . 44 - O
Vacant Lots . . . . . . . . . . . . . . 46.6 . . . . . . . . . . . . . . , 43.8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . 30.8 . . . . . . . . . . . . . . . 23. 3
O Industrial . . . . . . . . . . . . . . . 14.3 . . . . . . . . . . . . . . . l. 2
Garages, Gas Sta—
tions, etc. . . . . . . . . . . . . . . . 32.2 . . . . . . . . . . . . . . . 28.3
5040
— 5 —
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
O of Parcels Tax Levy
^ - . "il-e- e
Hotels, Clubs, 48. O 7O .. 2
Rooming Houses . . . . . . . • e o Q tº
All Types 38. l 33.9
Copies of this preliminary report inay be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commercé, Washiſ&t On, D.C.
5040
ANALYSIS OF DELINQUENT TAXES
This report is for the
DEPARTMENT of CoMMERCE p
BUREAU OF THE CENSUS I N S E L E G T E D C IT I ES
DIVISION OF REAL ESTATE TAXATION º CITY OF CHARLESTON, SO.CAROLINA
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3- Summarizes condition of delinquent dwelling property in sample parcels analyzed.

— ---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY - • SAMPLE WHOLE l. Year analyzed began January l, 1932
PARCELS In In Decrease from PARCELS j
ALL PARCELS ( Year Current year analyzed year º January l, 1933
t year - - (year Current year began y l; -
analyzed) Analyzed Year Amount Pegent DELINQUENT PARCELS ONLY analyzed) analyzed)
A. B. C. D. E. © G. H. I • Delinquency reported as of March 15, 1934
- - - 2. The fiscal year of -
I. NUMBER OF PARCELS 2,614 13, 247 - XXXXX XXXXX ||W. NUMBER OF PARCELS 997 | XXXXX this city begins January 1
II, ASSESSED WALUE VI.TAXES DELINQUENT Taxes are due---- October 15
.5.92] ... l'? $15, 3 l 5. 324.855 || $ 7l, 355 .5 || a. Land and buildings § 137.6O2 -
a. Land and buildings $ 5,921, 177 || $15,396, 210 $15,324,85 S 71,35 sº 9 XXXXX Taxes become delinquent After October 15
46l,658 2, 3 b. Percentage of levy (IWa) 33.9 - -
b. All property XXXXX l9,935, 274 20,396,932 Plus Plus XXXXX 3. Sample parcels represent lº: 7 percent of city
- total (I Column C), and º percent of
c. Percentage of a to b XXXXX 77.2 79°1 | xxxxx XXXXX c. All property XXXXX $ 406,850 assessed value of land and buildings
- - IIa Column C),
© TE (dollars per $1000 & d. Percentage of levy (IVb) (
III. TAX RATE ( per $1000) 68. 50 68,50 53. OO 15. 50 22.6 || vy XXXXX 29.8
IV, TAX LEVY The delinquency data on the 4. Assessed value for current year of parcels.
© sample parcels is for real analyzed was $ 5,904,782 , a decrease
a. Land and buildings 405,597 - -- ſº- --> property only. The delin- from year analyzed of $ 16,395
quency data for the entire or , 3 percent.
b. All Propert - city is on all property, both
perty XXXXX l, 365,566 || l,081,037 284,529 ** || reai and personal. 9 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY - unpaid.
ALL SAMPLE PARCELS ANALYZED - | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy - By Number Taxes Delinquent PARCELS (PERCENTAGE) -
#: umber | Percent- ; d Current Percent- || Amount Percent- || Num- |Percent- || Amount Percent- ‘By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERT
age Dis– Analyze Year age De- age Dis- || ber |ºgº, Pie" | age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea Be trib - tribu- tribu- Parcels tax levy
:*- tion tion % Col.9toº |%Col.lito'7
l, 2. tigº 4. 5. Ö • 7. $ºn 9. | 10- ll. l2. #: i4. (one-family Multiple | Apartment
Condition Dwelling: Dwellings Houses
One-Family Dwellings | 916 35.0 || $1,224, 234 || $1,225,289 |Plus ..l || $ 83,860 2O. 7 326|| 32.8 || # 26,893 19.5 35. 6 *** ||Number analyzed 326 309 2
Multiple Dwellings 728 27.8 746,255 744, 745 .2 5l, ll? l2.6 3O9 3.l.. O 19,988 l4.5 - 42. 4 39.1 Age (percentages) LOO lOO lOO
Apartment Houses. 2 •l 4, 500 4,500 sº- 3O8 •l 2 ... 2 507 ... 2 100.0 99. Tº Under lä years l6. 3 3, 6 <-
Stores 3.18 l2.2 l,8l4,480 l,809,890 • 3 124,291 30 - 6 ll O ll.0 34,532 25.2 34.6 27.8 Over 15 years 84 - 7 96, 4 lOO
- Repair status
Flats over Stores 370 l4.2 l,087;82l l,082,271 .5 74,515 l8.4 lA 7 l4. 7 32,765 23. 8 39.7 - 44.0 (Percentages) lOO lOO lCO
Wacant Lot; 88 3.4 55,825 - 54,555 2. 3 3,824 .9 4l 4.1 l,674 l. 2 46.6 43.8 Good Condition 44.2 26, 2 1OO
Office Bldgs. , Ware- Minor repairs
- - ~ * |Major repairs l4.4 27, 8
Industrial l4 .5 184,970 l83 ,080 Plus •l 12,670 3. l 2 ... 2 l49 •l l4.3 l. 2 needed © © tº e
Garages, Gas Sta- - - -
tions, etc. 62 || 2.3 l'79,990 l'79,990 a l2, 329 3. O 2O 2. O 3,489 2.5 52. 3 38-6 ||Unfit for use 3.4 4.3 s
THOTETETGT5E, -
Rooming Houses 25 l. O 244,800 24l,900 l. 2 l6,768 4.2 l2 l. 2 ll, 770 8.6 48.0 7O. 2
. . TOTAL 2,614 || 100 5,921, 177 || 5,904, 782 • 3 || 405,597 lOO 997 loo l37,602 100 38. 1 33.9
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
statue were taken from official city tax records. Classification as to type of property, and age and condition of d
Inventory, CWA Project F-39. yp property, 8& - wellings were obtained from the Real Property
City Analysis — Cleveland, Ohio ~ 3 -
CITY OF CIEVELAND, OHIO.
Percentages from the prelimingºy analysis of delinquent taxes follow:
O Table A :
PARCELS ANALYZED
Type of Property Number Percentage Distribution
One-Family Dwellings . . . . . . . . . . . . 19768 . . . . . . . . . . 45.2
Multiple Dwellings . . . . . . . . . . . . . . 13358 . . . . . . . . . . 30.5
Apartment Houses . . . . . . . . . . . . . . . . 810 .......... l.9
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 735 . . . . . . . . . . 1.7
Flats over Stores . . . . . . . . . . . . . . . 1997 . . . . . . . . . . 4.6
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 5209 . . . . . . . . . . ll 99
Office Bldgs. , War e- -
houses & Theatres . . . . . . . . . . . . . . . 316 - - - - - - - - - - • 5
*ial . . . . . . . . . . . . . . . ....... 687 . . . . . . . . . . le6
Garages, Gas Stations, etc. . . . . . . 537 . . . . . . . . . . 1 - 2
Hotels, Clubs, -
Roominé Houses . . . . . . . . . . . . . . . . . . .398 . . . . . . . . . . . -**—
All Types 43,715 LOO
O In Table B are shown the assessed values for each type of property
studied, and the percentage of decrease in each for the current year as
Compared With the year analyzed,
Table B: ASSESSED WALUED - PARCELS ANALYZED
Type of Property In Year analyzed In Current Year Percentage
(1932) . . (1933) Decrease
* - (thousands) ... (thousands)
One-Family Dwellings . . . . . . . . $ 57,806 . . . . . . $48,115 . . . . . . 16.8
Multiple Dwellings e e e o o e a e s e 46, 502 e e o 'o e & 38,798 • e e e o e 16,6
Apartment Houses • . . . . . . . . . . . 22, 129 • , . . . . 189799 • . . . . . 15.0
Stores • . . . . . . . . . . . . . . . . . . . . . 14, 335 . . . . . . ll, 876 • . . . . . 17, 2
Flats over Stores . . . . . . . . . . . l6,682 . . . . . . ll, 403 • . . . . . 16.7
Wacant Lots • * * * * * * * * * * * e º e e s ll, 354 O O 6 Q O O 9,065 e e e o e e 20, 2
O Office Bldgs. , Ware- º
houses & Theatres . . . . . . . . . . . 14, 176 • . . . . . ll, 878 . . . . . . 16.2
Industrial . . . . . . . . . . . . . . . . . . 51,069 tº º O C Q O 43, 413 • . . . . . 15.0
Garages, Gas Stations, etc. . . 7,839 • . . . . . 6, 463 . . . . . , 17.6
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . Z-lè9 - - - - - - 3.033– . . . . . . —lgel
All Types * ... * 246,085 205, 844 l6.4
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percent-
age of distribution 3




Cleveland, Ohio –4–
Table C : PARCELS DELITIQUENT
Type of Property By Number By Amount Percentage Distribution
Palº Cels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . .3967 . . . $1,467,139 . . , 39.4 l, 8
Vacant Lots . . . . . . . . . . . . . 3874 . . , 1,419,634 ... 19.2 lel
Multiple Dwellings . . . . . . . 5807 . . . l. lé2,017 . . . 28.8 . . . . . 17.2
Apartment Houses . . . . . . . . 445 . . . 634,337 . . . 2.2 . . . . . 9.4
le3 8.0
4.9 6.5
le? 6,0
:
Industrial “ . . . . . . . . . . . . . 262 . . . 540,181 . . .
Flats over Stores . . . . ... 1000 ... 437,014 . . .
Stores . . . . . . . . . . . . . . . . . . .347 . . . 405,893 . . .
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 180 . . . 265,056 . . . •9 - - - - - 3.9
Office Bldgs. , Ware- -
houses & Theatres • . . . . . . 97 . . . 206, l87 . . . •5 • - - - - 3•l
Garages, Gas Sta-
© o O 9 O
• * * * *
O © O O O
tions, etc. . . . . . . . . . . . . . .--228 © & C 208.619–2 " . 1.1 O © O O © 3.0
All Types 20, 207 , 740,068 100, 100.
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column
shows the percentage distribution of total current delinquency against these
parcels.
For example, one family dwellings bore 23.5 percent of the tax levy assessed
against the delinquent parcels and were responsible for 21.8 percent of the
Current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels one
Analyzed Analyzed
Wacant Lot S e e o e o e s e e 4.6 e s e e s e e e 2l el • * * * * * * * * * * * * 4, 6
Hotels, Clubs,
Rooming Houses . . . . . . 2-9 • . . . . . . . 3.9 . . . . . . . . . . . . le?
Flat S over Stores . . . 5-6 . . . . . . . . 6.5 - . . . . . . . . . . . . l. 2
Apartment Houses . . . , 9.0 . . . . . . . . 9-4 . . . . . . . . . . . . . 1 0
Stores • . . . . . . . . . . . . . 5, 8 - - - - - - - - 6,0 © C e o O e o e O e º e C lo O
Garages, Gas Sta- -
tions, etc. . . . . . . . . . . 3 e 2 e e o e. e. e. e. © 3 o O © C C C C C C C C & O & O 0.9
One-Family Dwellings. 23.5 - - - - - - - - 21 - 8 . . . . . . . . . . . . . • 9
Multiple Dwellings . . 18.9 . . . . . . . . 17.2 . . . . . . . . . . . . . •9
Office Bldgs. , Ware-
houses, Theatres . . . . 5.8 . . . . . . . . 3-1 - - - - - - - - - - - - - • 5
Industrial . . . . . . . . . * * 2O. 7 • . . . . . . . 820. . . . . . . . . . . . . •4
All Types l00s lCOe
O The first column of Table E below shows the percentage of the number of
|)
arcels analyzed that are delinquent. The second column shows the percentage
of the tax levy charged to each type of delinquent property.
414
Clevelarid, Ohio -
Table E:
Type of Property By Number
Of Parcels
One-Family Dwellings . . . . . . . 40.3 . . . . . . . . .
Multiple Dwellings . . . . . . . . , 43,5 . . . . . . . . .
A4 pºments. . . . . . . . . . . . . . . . . . 54 o 9 e e o e e o e o e
Stołes . . . . . . . . . . . . . . . . . . . . . 479.2 . . . . . . . . .
Flats over Stores . . . . . . . . . , 50.1 . . . . . . . . .
Vacant Lots o o . . . . . . . . . . . , 74.4 . . . . . . . . .
Office Bldgs e º Ware- - -
houses & Theatres . . . . . . . . . . 44.9 . . . . . . . . .
Industrial • c 6 o e e o o o e o e s e e o ſe 38 ol • - - - - - - - -
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . 42°5 . . . . . . . . .
Hot els, Clubs, -
Rooming Houses . . . . . . . . . . . . . . 45.2 . . . . . . . . . .
All Types 46.2
PERCENTAGE OF DELITIQUENCY OF SAMPLE PARCELS
By Amount
of Tax Levy
92.0
90.5
103.99
102,6
115 o'?
4539.0
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
The report for Cleveland Was the twelfth city
others including:
414
Casper, Wyoming
Tallas, Texas
Des Moines, Iowa.
to be completed, the
Greensboro, North Carolina.
Minneapolis, Minnesota.
Nashua, New Hampshire
Portland, Oregon
Richmond, Virginia.
Reno, Nevada.
Shreveport, Louisiana
Wichita Falls, Texas



ANALYSIS OF DELINQUENT TAXES
rt is for the
DEPARTMENT of CoMMERCE This repo
BUREAU OF THE CENSUS I N S E L E G T E D C M T I H S
D!V181ON OF RIAA. ESTATE TAXAnoºt CITY of CLEVELAND, OHIO
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE —ious city —º SAMPLE WHOLE 1- Year analyzed began - January 1, 1933
PARCELS In In Decrease from PARCELS CITY w
ALL PARCELS (year Year Current • year analyzed (year (year Current year began January *- 1933
analyzed) Ana'yzed Year Amount Persen DELINQUENT PARCELS ONLY analyzed) analyzed)
A• a B. C. D: E. 0. G. H. I • Delinquency reported as of May 1, 1984
- * º W 2. The fiscal year of
Is NUMBER OF PARCELS 43,715 | Est. 200,000 XOXOCOX XXXXX || W. NUMBER OF PARCELS 20,207 | XXXXX this city begins Manuary l-
WI.ACCUMULATED gr
II, ASSESSED WALUB $246,085,134 || $447,935,060 | #357,880,480|3 90,054,580 20.1 TAXES DELINQUENT $6,740,068 Taxes are due---- Dec.20 - June 40
a. Land and buildings
as Land and buildings (PLUS PENALTIES) XOXOXOXOX Taxes become delinquent Dec.21 - "une *
b. Percentage of levy (IWa) 99.2
b. All property YOOOOK l,418,652,877 l,209 ,068,791 209,584 ,086 l4.8 ACCUMULATED - XOXOXOXOX 3. *:::::: *:::: 21,9 . : city
total Column and 54.9 percent o
© f a to b • All t P
c. Percentage of a 3.l.. 6 29, 6 C fºres) XXXXX $ 30,109,063 *:::::::º of land and buildings
© * e © t f o
III. TAX RATE (dollars per $1000) 27.60 29,90. Plus 2.30 Plug, d. Percentage of levy (IVb) 87.6
YW, TAX LEWY The delinquency data on the 4. Assessed value for current year of parcels
6,791,945 34,450,634 32,211,919 2,238,715| 6.5 || sample parcels is for real analyzed was 05, 844,421 , a decrease
a. Land and buildings property only. The delin- from year analyzed of 40,240, 713
g quency data for the entire or 1624 percent •
b. All Propert 72,965 3.008, ll? 7.7 || city is on all property, both •
y YOOOO. 38,881,082 35,872, 9 9 real and personal. D 5. Columns l'º and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid ,
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DKLINQUENCY OF SAMPLE
By Number By Assessed Walue * By Tax Levy By Number Taxes Delinquent PARCELS (**) ||=
#: NumberTFercent-Tycº ed Current | Percent- || Amount Percent- || Num- |Per ent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- |&naly? Year age De- ege Dis- ||ber |ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CP0839 tribu- tº- # *- Parcels tax levy
l. 2. “gº 4 • 5. © a 7. tiºn 9. 10- ll. l2. *** *i;ito" (One-family Multiple | Apartment
ſº. e Condition Drelling Drailingel Houses
One-Family Dwellings | 19768 45.2 $57,806,957|$48, llā,244|| 16.8 $1,595,472 || 23.5 7967 || 39,4 $1,467,139 21.8 40.3 92, O Number analyzed 7967 5807 445
Multiple Dwellinge 13358 30.5 46,502,017 38,798,223 le. 6 l, 283,455 | 18.9 5807 || 28.8 l,162,017 17.2 45.5 90.5 e (percentages) LOO lOO 1OO
Apartment Houses 810 l.9 22,129,690 | 18,799,575 lb.0 610,779 9,0 445 2, 2 634,337 9.4 54.9 103.9 Under 15 years 26.0 ... 20.l 22.2
Stores 735 ls 7 14,335, lºl ll, 876,429, 17.2 395,650 5, 8 347 l, 7 405,893 6.0 47.2 lO2. 6 Over 15 years 74 • O 79, 9 77.8
a- epair status
Flats over Store's 1997 4, 6 13,682,228 ll, 403,962. 16.7 377,629 5, 6 lCOO 4.9 437,014 6, 5 50, l ll 5. 7 (Percentages) 100 lOO IOO
Vacant Lots 5209 ll.9 ll, 354,065. 9,065,962. 20.2 313,372 4.6 3874 || 19, 2 l, 419,634 *- 2.l.l 74.4 455,0 b. Condition 29 s 5 24.1 35.5
Öffice ETag TWEFSF Minor repairs
houses & Theatres 216 •5 14,176,280E ll,878,684 lé.2 391,265 5, 8 97 .5 206,187 3. l 44.9 52.7 needed 50.2 47, 7 38,0
Major repairs
Industrial 687 1.6 51,069,557| 45,413,488; 15.0 l, 409,519 || 20.7 262 l. 3 540,181 || 8.0 38.1 38, 3 needed 17.3 22, l 21.8
Garages, Gas Sta- " I, l 4, 7
—tioner etc.: 537 l.2 7,839,669| 6,463,213_l?.6 216,374 3, 2 228 l-l 202,610 3. O 42.5 93.6 f \l Sº -*: * - 6, º
Hotels, Clubs, * - r w f } - h
Rooming Houses 398 .9 *. r 7,189,510 6,029 ,64l l6.l 198 ,430 2.9 18O .9 265,056 3.9 45.2 153,6
TOTAL 43,715 lCO 246,085, l:34|205,844,42l l8.4 6,791,945 lOO 20207| 100 6,740,068 || 100 46.2 99.2
REMARKS:
The above analysis is a pert of Civil Works Project F-40.
O The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39. '
It will be noted in Column G of Table l that the total of delinquent taxes in Cleveland represents, an accumulation over a period of years and is not the |
amount of delinquency for a single tax year. This condition is different than the average, city where a single year's delinquency is reported.


9ITY OF CLEVELAND HEIG:TS, OHIO
The extent of the sampling in this city, and the distribution of the total
number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
O Type of Property Number Percentage Distribution
One Family DWellings. . . . . . . . . . . . . 1926 . . . . . . . . © tº e º 'º e . . . . 73.2
iſſultiple DWellings. . . . . . . . . . . . . . wo 337 . . . . . . . . . © tº e e º 'º e g tº l2.8
Apartment Houses. . . . . . . . . . . . . . . . O 8 . . . . . . . . . . . . . . . . . . • 3
Stores. . . . . . . . . . . . . . . . . . * * > * * e s e * 4 . . . . . . . . . . • - - - - - - - • 2
Flats over Stores. . . . . . . . . . . . . . . . l. . . . . . . . . . . . . . . . . . . . 13. 1
Office Bldgs. , Ware-
houses & Treatres. . . . . . . . . . . . . o e & "T" s - - - - - - - - - - - - - - e tº ºsº
Industrial . . . . . . . . . . © C & e º ºs e º e º ºs gº *T* * * - - - - - - - - - - - - - - - - ** tº
Görages, Gas Stations, etc. . . . . . . 9 . . . . . . . . . . . . . . . . . . • 3
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . tº e º 'º e º º *** * * - - - - - - - - - - - - - - - - o *** *
All Types 2,630 LOO
In Table B are shown the assessed values for each type of property Studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED VALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percent age
(1932) (1933) DeCrea.Se
(thousands) (thousands)
One Family Dwellings. . . . . . . . . . . . . $25,295 . . . . . . • $21, 2%l . . . . . 16.0
Multiple Dwellings. . . . . . . . . . . . . . . 3,714. . . . . . . . 3, Ol 6 . . . . . 18.8
Apartment Houses. . . . . . . . . . . . . . . . . 328 . . . . . . . . 274. . . . . . 16.2
Stores. . . . . . . . . . . . . . . . tº € e º ºs e º 'o e º e 288 . . . . . . . 24l . . . . . 16.4
T'lat S over Stores. . . . . . . . . . . . . . © 13 . . . . . . . ll . . . . . 16.6
Vacant Lots. . . . . . . . . . . . . . . . . . tº º º ºs 635 . . . . . . . . 510 . . . . . 19.8
Office Bldgs. , Ware- -
houses & Theatres. . . . . . . . . . . • * @ Q tº s e e º e e Q e º e de
Industrial . . . . . . . . . . . . . . . . . . . e e sº e & © e º e s e s e º e
O Garage S., Gºs Stations, etc. . . . . . . 145 . . . . . . . 125 . . . . . . 13. 7
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . tº º ºs e º º © tº gº e e s e e º tº e º 'º e
All Types 30, 421 25,421 16.4
In Table C below is shown the number of each type of property in t
Sailpling that are delinquent , the total amount of delinquency and the oercentage
Of distribution:
Table C : PARCELS DELIQUENT
Type of Property By Number By Amount Percentage Distribution
Palº Cels Parcel S By Number By Amount
Analyzed Analyzed.
One Faſily DWellings. . . . . . . . . . 596 . . . . . $388,682. . . . . . 65.7 . . . . . . 74.4
Multiple DWellings . . . . . . . . . . . . 119 . . . . . . 70,087. . . . . . 13. 2 . . lä.4
Vacant Lots. . . . . . . . . . . . . . . . . . . 185 . . . . . . 59,638. . . . . . 20.4 . . . . . . ll. 4
Apartment Houses. . . . . . . . . . . . . . 3 . . . . . . 2,46]. . . . . . . • 3 • . © .5
O Garages, Gas Stations, et C . . . . 3 . . . . . . 825. . . . . . . 3 . o • 2
Stores. . . . . . . . . . . . tº e º 'º e s tº e º e s e 1 . © 28C. , . . •l . . . . . . •l
Flat S over Stores. . . . . . . . . . . . . ** e e s , , e. * T • . . . . . . *T* c e - e. e. e. *sº ſº-sº



Office Bldgs. , Ware-
houses & Theatres . . . . . .
Industrial . . . . . . . . .
Hotels, Clubs, Rooming Houses
All Types
-** e © º e -- e. ſº
** * O C Cl -- e O @
- e © O
tºº-ºº-ººººººº
$521,97
Ö *-* - e. º ©
LOO
- In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percent age distribution of total current delinquency against these parcels.
For example, one family dwellings bore 83.1 percent of the tax levy
assessed against the delinquent parcels and were responsible for 74.4 percent of
the current delinquency charged to these same parcels. The third column is a
ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property
Percentage of
Tax Levy on
All Parcels
Analyzed
Percentage of
Delinquent Taxes
on all Parcels
Analyzed
Ratio Column
two to Column
OIlê
Vacant Lots . . . . . . . . . .2-l . . . . . . 11.4 . . . . . . . 5-4
Multiple Dwellings 6, 6 º O e 12.2 O Q & Q O O 13.4 Q & C G tº a º l,l
One Family Dwellings . . . . 83.1 . . . . . . 74.4 . . . . . . . .9
Apartment Houses - - - - - - 1 -l . . . . . . . •5 • - - - - - - .5
Garages, Gas Sta-
tions, etc . . . . . . . . .
Stores . .
Flats over Stores . . . .
Office Bldgs. , Ware-
houses & Theatres . . . . .
Hotels, Clubs,
Rooming Houses . . . . . . .
Industrial . . . . . . . .
All Types
•5 O Q Q © © O • 2 tº £) e Q © © g
.9 O © © O © & •l © © © © G O ©
** s e e a e e e
o © © O © © Q ©
•l º & © G © ©
© •-sº- e © O © © O
emºtº
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage
Of the tax levy charged to each type of delinquent property.
Table E:
Type of Property
PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
By Number By Amount of
of Parcels Tax Levy
One Family DWellings . . . . . 30.9 . . . . . . 59, 3
Multiple Dwellings . . . . . . 35-3 . . . . . . 72.9
Apartment Houses • . . . . . . 37.5 . . . . . , 29.0
Stores & © C C C C C C C Q 9 @ 25.0 O (D O © 6 O 3.7
Flats over Stores . . . . . . . O © 0 & 0 (0
Vacant Lots . . . . . . . . , 53.6 . . . . . . 362.2
Office Bldgs. , Ware-
houses & Theatres. . . . . . . © 2 Q @ Q O.
Industrial © tº Q e o O © tº e O 9 @ O © O ©
Garages, Gas Sta-
tions, etc . . . . . . . . . . 33.3 © O C C C & 21.9
l




Hotels, Clubs,
Rooming Houses © O C C C C ºs &__ & © 9
All T. pes 34.5 66.2
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
4837




ANALYSIS OF DELINQUENT TAXES
his report is for the
DEPARTMENT of CoMMERCE Thi p
BUREAU of THE census IN s E L E c T E D C i T L E S
Division of REAL E8TATE TAxarion CITY OF CLEVELAND HEIGHTS,
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed OHIO
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ---
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE 1- Year analyzed began —January 1, 1932
ALL PARCELS PARCELS In In Decrease from PARCELS j
(year Year Current year analyzed (year year Current year began —January la lº
analyzed) Analyzed Year Anºt Pegent DELINQUENT PARCELS ONLY analyzed) analyzed)
A • B. * C. D. o © G. H. I • Delinquency reported as of April_la_1934
- 2. The fiscal year of
I. NUMBER OF PARCELS –*** 16,028 XXXXX XXXXX || W. NUMBER OF PARCELS 907 XXXXX this city begins I 1–
t * * ACCUMULATED -
II. ASSESSED WALUE WI.TAXES DELINQUENT Taxes are due---- Dasamber 20=June 20
- - a. Land and buildings
a. Land and buildings 30,481,851–1 #16,981,100 l $ 27.626,5291–19,384.1929 – 10:2 (including ºn Tires) || $ 581,973 | xxxxx Taxes become delinquent December 21-June 8]
b. All property i b. Percentage of levy (IWa)
XOXOXOXOX l22,692,456 || 102,873,420 | 19,814,036 l6.l 66. 2 | XXXXX 3. Sample parcels represent lé.4_percent of city
c. Percentage of a to b * c. All property total (I Column C), and 26.0 percent of
XXXXX 95.3 94.9 XXXXX XXXXX (ACCUMULATED INCLS.PENALTIES) XXXXX -É 2,208 a 296 º * of land and buildings
III. TAX RATE (dollars per $1000) Plus d. Percentage Of levy (IVb) (IIa olumn C o
- 6, 6 XXXXX
‘O IV. TAX LEWY 25.90 25,90 27.60 || Plus l. 70 The delinquency data on the 69.4 4- Assessed value for current year of parcels
o sample parcels is for real analyzed was $ 25,421,268–, a decrease
a. Land and buildings property only. The delin- from year analyzed of $ 4,999,983 or
Bllºl Il& 787,907 3,148,518 2,823, lál 325,377 10.5||quency data for the entire 16-4- percent.
b. All Property - city is on all property, both
XXXXX 3,177,005 2.844.1581—333,847 l. 19.5ll real and Personal. 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED }- DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
i By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: * Fºreº- |}. Current | Percent- || Amount Percent- ||Num- |Percent- I Amount | Percent- By By || TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyze Year age De- age Dis- || ber *śiº- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- I crease tribu- :: *- # *- *:::::: tax levy
l. 2. tigh 4 • 5a | 8. 7, tiºn 9. | 10- ll. l2. ºtos *linto" (One-family Multiple | Apartment
© © © Condition Dwellinée Dwellingel Houses
O 2ne-family Dwellings | 1980 75,2 5,295,869 ;2l, 241,952 l6.0 655, l05 85.1 596 65. 7 $ 388,682 74.4 50.9 59.3 ||Number analyzed 596 ll.9 5
“Multiple Dwellings 337 l2.8 3,714,330 || 3,016,446 l8.8 96,201 l2.2 ll.9 l3.2 70,087 l3.4 35.3 72.9 ls. (percentages) 100 lOO 1OO
Stores 4. • 2 288,450 241,249 l6.4 7,470 •9 l •l O al 2540 3a7 |: *...* 22. l 29.4 100:
epair status -
Flats over Stores l •l l3,280 ll,080 l6.6 t 343 •l e-º e- º (Percentages) 100 LOO 100
Wacant Lots ſº- 345 l3el 635,792 910 alºol—1928–1–16487 an illesla. 59 a 638 ll.4 53, 6 362.2_{Good Condition 70.5 57 el: º
office BTdge., Ware- & Minor repairs *
houses & Theatres tº G- gº º º --__ g- Ge - needed 26, 8 39;5 lCO,
- W. - Major repairs
Industrial g- º ºn tº tº- tº - º tº cºme needed 2A7 5.4 gº
Garages, Gas Sta-
tions, etc. 9 •3 l45,470 lz5,510 l3 = 7 3,767 •5 3 • 3 825 • 2 35.3 2l.9 Unfit for use
Hotels, Clubs, -
Rooming Houses º º tº º - º E-2 º' * sº
TOTAL 2,630 || 100 30,421,25l 25,421,268 l6.4 787,907 lOO 907 || 100 521,973 || 100 34 e5 66, 2
REMARKS:
The above analysis is a part of Civil Works Project F-40.
O The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
It will be noted in Column G. of Table l that the total of delinquent taxes Cleveland Heights represents an accumulation over a period of years and is not
the amount of delinquency for a single tax year. This condition is different than the average city where a single year's delinquency is reported.





City Analysis - Columbia, South Carolina. - 3 -
O CITY OF COLUMBIA, SOUTH_CAROLINA.
Percentages from the preliminary analysis of delinquent taxes in Columbia,
South Carolina, follow:
Table A: PARCELS ANALYZ.É)
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . . . . . 454 . . . . . . . . . . . . . . . 4.1.1
Multiple DWellings O & G C. c. 9 & e º e o o O e o e s gº 148 6 & b Q 6 e a e s e e e 6 & 8 13.4
Apartment Houses . . . . . . . . . . . . . . . . . . . . . 4 • - - - - - - - - - - - - - - • 4
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 . . . . . . . . . . . . . . . 20.4
Flats over Stores • . . . . . . . . . . . . . . . . . . 42 . . . . . . . . . . . . . . . 3.8
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . . 92 . . . . . . . . . . . . . . . 8° 3
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . . . . . 6l . . . . . . . . . . . . . . . 5-5
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . 19 . . . . . . . . . . . . . . . 1-7
Garages, Gas Stations, etc. . . . . . . . . . . 33 . . . . . . . . . . . . . . . 3-0
O Hotels, Clubs,
Roominé, Houses . . . . . . . . . . . . . . . . . . . . . . 27 . . . . . . . . . . . . . . . 2-4
All Types l, 105 lOO ... O
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in oach for the current year as compared with the
year analyzed. *
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family DWellings • . . . . . . . . $ 881 Q & © tº O C & © 0 & $ 379 © C C C C C C & •l
Multiple Dwellings C e º e º 'º e o 'º o e 293 Ö o 0 e o O & O © e 283 0 e º O © C & O 3.4
\-
Apartment Houses . . . . . . . . . . . . . 19 • . . . . . . . . . l9 • . . . . . . . *-
O Stores . . . . . . . . . . . . . . . . . . . . . . . 1,879 . . . . . . . . . . 1,875 . . . . . . . . . 2
Flats over Stores . . . . . . . . . . . . 193 • . . . . . . . . . 192 . . . . . . . . . . 5
Vacant Lots . . . . . . . . . . . . . . . . . . 101 - . . . . . . . . . 101 . . . . . . . . ~~
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . 835 . . . . . . . . . . 832 . . . . . . . . . 3
Industrial . . . . . . . . . . . . . . . . . . . 114 • . . . . . . . . . ll.4 . . . . . . . . ~~
Garages, Gas Stations, etc. . . . 129 • . . . . . . . . . 129 . . . . . . . . ~~
Hotels, Clubs, Rooming Houses. 293 . . . . . . . . . . 292 . . . . . . . . . 2
All Types 4, 74 l 4,721 .4
6265




City Analysis - Columbia, South Carolina.
º
— 4
In Table C below is shown the number of each type of property in the
sailpling that are delinquent, the total amount of delinquency and the percentege
of distribution:
Table C :
PARCELS DELINQUENT
are important.
Type of Property By Number
Parcels
Analyzed
Stores * * * * * * * * * * * * e o e º e e s a e 103 4 & 6 s b >
One Family Dwellings . . . . . . .
Hotels, Clubs, Rooming Houses
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . .
Multiple Dwellings . . . . . . . . . . .
Flats over Stores . . . . . . . . . . .
Vacant lots . . . . . . . . . . . . . . . . .
Garages, Gas Stations, etc...
Apartment Houses . . . . . . . . . . . .
Industrial . . . . . . . . . . . . . . . . . .
All Types
–4–
213 © Q s • v 3 &
l3 tº Q & Q 4, 6 @
2].
69
19
26
ll
4 • , . . . . .
© tº Q @ 9 @ 9
O & © & © tº Q
tº e & © O & O
© e o 'º 6 a C
@ Q @ e C & ©
486
By Amount Percentage
Parcels By Number
Analyzed
$ 38,674. . . . . 21.2
18, 627 . . . . 43.8
9, 48l. . . . . 2. 7
5,895 . . . . 4.3
5,485 . . . . 14, 2
3,867 . . . . 3.9
l,858 . . . , 5.4
l, 219 . . . . 2, 3
985 . . . . • 8
571 . . . . l. 4
86,662 1OO
In Table D given below, the percentages relating to
each type of these sample parcels and to the taxes unpaid by these same parcels
taxes asse
Distribution
By Amount
• . . . . 44-6
& © º O © 2l. 5
10.9
S Sed against
The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
the current delinquency charged to these same parcels.
For example, one family dwellings bore l8.6 percent of the tax levy
assessed against the delinquent parcels and were responsible for 21.5 percent of
ratio of relative delinquency.
Table D:
Type of Property
The third column is a
TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Percentage of
Percentage of
Ratio Columm
Apartment Houses . . . . . . . . . . . . .
Hotels, Clubs, Rooming Houses.
One Family Dwellings . . . . . . . . .
Stores . . . . . . & 9 º' & © Q & © e º e º e
Flats over Stores . .
Multiple Dwellings . . . . . . . . . . .
Vacant Lots . . . . . . . . . . . . . . . . . .
Garages, Gas Stations, etc. . . .
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . .
Industrial . . . . . . . . . . . . .
All Types
& © º e
e C C C C C
Tax Ilevy on Delinquent Taxes two to Column
All Parcels on all Parcels Olle
Analyzed Analyzed
• 4 vº º O C C C C º O C. l, l O e º e º O © tº º 2.8
6.2 (? O C & © C & O & © lO. 9 © C C tº 9 0 & 0 & l,8
18, 6 . . . . . . . . . . 21.5 . . e e & O l. 2
39, 7 . . . . . . . . . . 44.6 . . . . . . . . . l. 1
4-1 . . . . . . . . . . 4.5 . . . . . . . . . l. 1
6- 2 - . . . . . . . . . 6, 3 - - - - - - - - - l. O
2. l . . . . . . . . . . . 2.2 . . . . . . . . . l, O
2, 7 . . . . . . . . . . 1-4 • . . . . . . . . • 5
17.6 . . . . . . . . . . 6.8 . . . . . . . . . • 4
2-4 • . . . . . . . . . • 7 . . . . . . . . . • 3
lOO LOO
6265


City Analysis - Columbia, South Carolina. - 5 -
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property
which, at the date of the survey, was still unpaid.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property |By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . 46.9 . . . . . . . . . 42.3
Multiple Dwellings . . . . . . . . . . . 46.6 . . . . . . . . . 37-4
Apartment Houses . . . . . . . . . . . . . 100.0 . . . . . . . . . 100.0
Stores . . . . . . . . . . . . . . . . . . . . . . . 45.8 . . . . . . . . . 41.2
Flats over Stores . . . . . . . . . . . . 45.2 . . . . . . . . . 39.9
Vacant Lots . . . . . . . . . . . . . . . . . . 28.3 . . . . . . . . . 36.7
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . 34.4 . . . . . . . . . 14-l
Industrial . . . . . . . . . . . . . . . . . . . 36.8 . . . . . . . . . 10-0
Garages, Gas Stations, etc. . . . 33.3 . . . . . . . . . 18.8
Hotels, Clubs, Rooming Houses. 48. l. . . . . . . . . . 64-6
All Types 44. O 36. 6
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
NPD
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE
BUREAU OF THE CENSUS
DIVISION OF REAL Estate TAxATION
I N S E L E G T E D C I T | ES
This report is for the
City of COLUMBIA, S.CAROLINA
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
r- ---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE e January l. 1932
PARCELS In In Decrease from PARCELS CITY l. Year analyzed began Jan y l ;
ALL PARCELS (year Year Current year analyzed (year (year Current year began Jamuary l, 1933
analyzed) Analyzed Year Amount Pergent DELINQUENT PARCELS ONLY analyzed) analyzed)
A • B. C. D. © G. H. I • Delinquency reported as of March 1,1933
l, l05 9, 309 tº e 2. The fiscal year of
I, NUMBER OF PARCELS 9 9 XXXXX XXXXX ||V. NUMBER OF PARCELS 486 || XXXXX this city begins January 1
II. ASSESSED WALUE VI TAXES DELINQUENT $ Taxes 8 re due---- October 15
90 lO. 6 a. Land and buildings 86 , 662
a. Land and buildings $ 4,74l,532 || $ l4,052,055 $12,569,865 |$ l, 487, l Ilg 9 XXXXX Taxes become delinquent Dec. 15.
b. All propert b. Percentage of levy (IWa) 36. 6
property XCCXXX 20,197,040 || 19,495,700 701,340 3.5 XXXXX 3. Sample parcels represent ll.9 percent of city
c. Percentage of a to b c. All property o total (I Column C), and 33, 7 percent of
XXXXX 69. 3 69.4 | XXXXX XXXXX XXXXX $ 431,712 *::::::: * of land and buildings
IIa Column C).
III. TAX RATE (dollars per $1000) $50.00 $50.00 $41.00 9.00 | 18.0 d. Percentage of levy (IVb) 42.8
IV. TAX LEWY | The delinquency data on the XXXXX 4. Assessed value for current year of parcels
o sample parcels is for real analyzed was $ ##### , a decrease
a. Land and buildings 237,073 tº wº sº property only. The delin- from year analyzed of $19,805 or
quency data for the entire _.4 percent •
b. All Property 28 20, 8 city is on all property, both
YCYYOOX l,009,852 799, 324 210,5 real and personal. 5. Columns l3 and 14 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid ,
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) —º
#.:#, NumberTPercent- § d Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age De- age Dis- || ber | #8% Dis- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
t Crea 869 tribu- tribu- Parcel
ribu- tribu- tion tion % C Q9. S §: levy
l. 2. tigh 4 • 5. Ö • 7, tiºn 9. 10. ll. l2. fººtoº lººkito" (One-family Multiple | Apartment
Q Condition Drelling: Dwellings Houses
0ne-Family Dwellinge 454 41.1 |$ 881,050 |$ 879,785 •l $ 44,052 l8. 6 213 || 43. 8 # 18,627 21, 5 46.9 42.3 Number analyzed 213 69 4.
cº-º-º-º-º: f o o f==
Multiple Dwellinga 148 l3.4 293,030 283,005 3.4 l4,65l 6, 2 69 l l 4 .. 2 5,485 6. 3 46.6 37.4 e (percentages) LOO lCO lOO
Apartment Houses 4. .4 19, 715 l9,715 tº 985 .4 4 ... 8 985 l. 1 100,0 l'OO ... O Under lă years 44.1 l4.5 tº º
o o g=
Stores 225 20.4 l,879,655 |l,875,485 © ºf 93,982 39. Tº 10 Ju 21.2 38,674 44.6 45.8 4l. 2 | Over lä years 55, 9 85. 5 lOO
Repair status
Flats over Stores 42 5, 8 193,680 lg2,720 .5 9,684 4. 1 lº 3, 9 3,867 4.5 45.2 39, 9 | (Percentages) lOO lOO lOO
Vacant Lots 92 8, 3 l'Ol, 285 lOl , 285 tº 5,064 2. l 26 5.4 l,858 2, 2 28. 3 36. "V Good Condition 52, 6 21. 7 25, O
gº º Minor repairs
:::::: *:::::...” 6l 5 - 5 835,582 | 832,697 • 3 4l, 779 || 17.6 2ll 4, 3 5,895 6.8 34.4 14. 1 ...” 29. 6 46.4 5O O
Major repairs
Industrial lº l. 7 ll 4,545 ll 4,545 {-e 5,727 2.4 7 1 .. 4 571 ... 7 56, 8 lo. O needed l'7. 8 31. 9 25, O
*::::: *- 33 3.0 129,665 l29,665 gº tº 6,483 2. 7 ll. 2, 3 l, 219 l. 4 33 - 3 18-3 ||Unfit for use tº e {-º 4 º'
º: i: 27 2.4 293,325 292, 825 • 2 l4,666 6, 2 l3 2. 7 9, 48l. l). 9 48.1 64 . 6
TOTAL l, 105 100 4,741,532 4, 72.l., 727 .4 237,073 lOO 486 || 100 86,662 100 44.0 36. 6
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, a “
status were taken from official city tax records.
Inventory, CWA Project F-39.
The amount of delinquency given for the entire city includes unpaid taxes on all property.
c) various types and locations of vacant lots.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
As Bessments and tax
CITY OF DATLAS, TEXAS
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Type of Property Number
One Family Dwellings . . . . . . . 5,932 . . . . . . . .
Multiple DWellings l, OO7
Apartment Houses 6?
Stores 548
Flats over Stores 34
Wacant Lots 846
Office Bldgs. , Ware-
houses & Theatres l4O
Industrial 49
Garages, Gas Stations, etc., 234
Hotels, Clubs
Rooming Houses . . . . . . . . . . . . 55 . . . . .
All Types 8,912
Table A : PARCELS ANALYZ.ED
Percentage Distribution
. . 66.6
ll. 3
In Table B are shown the assessed values for each type of property Stud-
ied, and the percentage of decrease in each for the current year as compared
With the year analyzed.
Table B:
Type of Property In Year Analyzed
(1932)
(thousands)
One Family Dwellings. . . . . . $ 12,958 . . . . .
Multiple Dwellings 3,432
Apartment Hotáses l, O72
Stores 25, 710
|Flats over Stores 134
Wacant Lots l, 627
Office Bldg., Ware-
houses & Theatres 8, 290
Industrial 2, 269
Garages, Gas Stations, etc. , 5, 379
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . 7,094. . . . . .
All Types 67,969
ASSESSED WALUES - PARCELS ANALYZED
In Table C below is shown the number of each type of property in the
sample that are delinquent, the total amount of delinquency and the percentage
of distribution:
Stores
Table C : PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribu,
tion
Parcels Parcels By Number–By Amount
Analyzed Analyzed
One-Family Dwellings l, 35l . . . . . . $ 55,034 . . . . 71.4 . . . 43.6
53 28,972 2.8 22.9
Multiple Dwellings l92 13, 143 10.2 10.4
Hotels,
Clubs,
In Current Year Percentage
(1933) Decrease
(thousands)
. . $ 10,952 . . . . . . . 15.5
2,893 15. 7
8,860 19.8
21, 519 l6. 3
ll3 15. 7
l, 379 15. 3
7,646 7.8
l, 878 l?. 2
4, 575 l4.9
e e º O Q 5,976 . . . . . . . . 15.8
57,796 l6. O




-4-
Rooming Houses • . . . . . . . . . . . 9 O C C C & O (O ll,934 • - - - 5 • • , , -9.4
Garages, Gas Sta-
tions, etc. 31. 5,549 lo.6 4,4
Wacant Lots 23O 4,885 l2.l. 3.9
Office Bldgs • , Ware- , *
houses & Theatres 7 ' ' ' ' ' 4,247 •4 3.4
Apartment Houses ll 2, 326 •6 l,8
Flats over Stores º 4. 159 •2 •l
Industrial • . . . . . . . . . . . . . 3 O © O © O O 59 O •2 __ e •l
1,891 126,308 100 • 100 •
In Table : D given below, the percentages relating to taxes assessed
against each type of these sample parcels and to the taxes unpaid by these same
parcels are importants
The first column of this table shows the percentage distribution of
the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcel se
For example, one family dwellings bore 19.1 percent of the tax
levy assessed against the delinquent parcels and were responsible for 43.6 per-
cent of the current delinquency charged to these same parcels. Third column is
a ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels one
Analyzed Analyzed
One-Family dWellings • - 19.1 - - - - - - 43.6 • . . . . . . . . . . . . . 2.3
Multiple Dwellings 5el 10.4 2.0
Vacant Lots . 2.4 3.9 1.6
Apartment Houses. l,6 le.8 lel
Hotels, Clubs , , , , . . . . g
Rooming Houses . . . . . . . . . . .10-4 . . . . . . 9-4 . . . . . . . . . . . . . . .9
Stores e “ 37,8 & 22.9 § w •6
Garages, Gas Sta— º &
tions, etc . . . . . . . . . . . . . . 7~9 - . . . . . . 494 • . . . . . . . . . . . . . •6
Flats over Stores •2 •l •5
Office Bldgs. , Ware- . . . . “I
houses & Theatres . . . . . . . . 13.3 - - - - -, 3-4 • - - - - - - - - - - - - - , sº
Industrial 3.3 •l .03
100s 100 • .
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent • The second column shows the percentage
of the tax levy charged to each type of delinquent property •
Table E. PERCENTAGE OF DELINQUENCY OF SAIPLE PARCELS
Type of Property |By Number By Amount of
of Parcels Tax Levy
One Family DWellings • * * * 22.8 - - - - - - - - - 17°5
Multiple Dwellings 19.1 l5.8
Apartment Houses 16.4 8 s.9
Stores 9, 7 4.6
T
$
Flats over Stores. . . . . . . . . . . . . . . 11.8. © tº tº o O © e • . . . . . . . . . . . 4.9
Vacant Lots . . . . . . . . . . . . • . . . . 27, 2 . . . . . . . . . . . . . . . . 12,4
Office Buildings. , Warehouses e •
& Theaters . . . . . . . . . . • * * * * * * * * 5,0 © e • e o 'º e e s e o e © 2 sl
Industrial © e º O ſº e o e e o e s e e & 6.1 Q & © & O & © O J & •l
Gorages, Gas Stations . . . . . . . . . 13.2 . . . . . . . • . . . . . . . . . 4.2
Hotels, Clubs, º *
Rooming Houses © e º e C & © º e o sº e º e - 16-4 . . . . . . . . . . . . . . . . . 6.9
All types 21.2 7.6
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
4443
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE This report is for the
sureau of THE census - I N S E L E G T E D C IT I RS º
orvision of REAL Esrara Taxarios - CITY of DALLAS, TEXAS
- Table 1 - Summarizes general property tax delinquency in the city as a whole and for Bamples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed. .
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- --- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE •
ALL PARCELS PARCELS In In Decrease from PARCELS CITY l. Year analyzed began J
(year Year • Current year analyzed - (year (year Current year be January l, lºº
analyzed) Analyzed Yºr Anºt Peggent amºng PARCELS ONLY analyzed) analyzed) ye Earl 3.
A. ſº C. * ... e. e O H. I • Delinquency reported as of January 1, 1934
• NAR-BER OF PARCELS 8.9L2 67,850 - XXXXX XXXXX NUMB * l,891 | XXXXX 2. The fiscal year of -
I 9 y W. ER OF PARCELS 3. this city begins October l
II. ASSESSED WALUE # 67,969,579 |3211,647,300 |$181,420,625 | $30,226,875 14.3 ||"º * $ 126,308 | Taxes are due---- October 4 tº January *
a. Land and buildings - , a. Land and buildings l installment - Jan J.
XXXXX Taxes become delinquent? installments- Apr. 3O
b. All property b. Percentage of levy (IWa) * -
D.C.C.C.C.K 284,152,575 243,868,050 | 40,284,525 l4.2 7-7 | xxxxx 3. Sample parcels represent lºzl_percent of city
c. Percentage of a to b - c. All property total (I Column C), and 32.l percent of
- XXXCCX 74.5 74.4 | xxxxx XXXXX property XXXXX $ 908,069|| assessed value of land and buildings
III. TAX RATE (dollars per $1000) d. Percentage of levy (IVb) (IIa Column C).
24.50 24.30 24.30 --> * - - XXXXX lº. l ->
IV. TAX LEWY The delinquency data on the 4. Assessed value for current year of parcels
- sample parcels is for real analyzed was $ 57,796,300-, a decrease
a. Land and buildings l,651,658 tº-3 *-> - - property only. The delin- from year analyzed of $ 10,173,273 - or
quency data for the entire _15.0 percent-
b. All Property 6.902.652 2 - city is on all property, both • -
- XOXOXXOX g 3. 5,926, llé 976,536 l4.2 real and personal. 5. Columns 13 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total 'number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSTS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
TYPE OF +H: Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
º,
PROPERTY unlū)6]` º: #ized Current Fººt- |Amount Percent- ||Num-|.º: Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Year age De- age Dis- || ber | #3}, P18- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CI'88 B6 tribu- tribu- Parcel
tribu- tion - tion % C cels tax levy
l. 2. tigº 4. 5. Ö • 7. tiºn 9. 10. ll. . l2. #ºtos %cialto" (one-family Multiple | Apartment
g o Condition |Dwellings |Dwellings Houses
One-family Dwellings 5,932 66.6 $12,958,525] $10,952,828 15.5 $ 314,892 l9.l 135l. 7l.4 $ 55,034 43.6 22, 8 l'7.5 |Number analyzed l, 35l L92 ll
OO7 ll.3 3,452.025| 2,893,080 l6.7 83, 398 5. l 192 lC).2 l3, 143 lO.4 l9.l 15.8
Multiple Dwellings l, y = ** x 2 * ~ * > - ~, - 2 e (percentages) LOO LOO lOO
Apartment Houses , 67 .8 1,072,500 860,300 lº. 8 26,058 l. 6 ll • 6 2,326 l,8 l6.4 8, 9 Under lä years 7O. 8 21.9 8L. 8
Stores 548 6.1 || 25,710,549] 21,519,465 lé.3 || 624,766 || 37.8 53| 2.8 28,972 22, 9 9." 4.6 | Over 15 years 29, 2 78.1 | 18.2
- 5 - a epair status
Flats over Stores 34 •4 l34,375 ll3, 31 l3. 7 3,265 .2 4. .2 l 59 •l ll.8 4.9 (Percentages) . LOO LOO LOO
Wacant Lots 846 9.5 1.827.ceº. l, 379, l:5, 3 39,552 2.4 23O. 12. 1 4,885 3.9 27.2 *“ loood condition 38.4 46.9 || 36.4
Office Bldgs., Ware- | - Minor repairs
houses & Theatreg l40 l. 6 8,290,233, 7,646,915 7.8 201,452 | 12.2 7 • 4 4,247 3.4 . 5.0 2.l | needed 42.8 44.3 54.5
. - jor repairs
Industrial 49 .5 • 2,269,940 1,878,97 17.2 55, lä9 3. 35 3 .2 59 •l 6. l •l needed 17.8 8, 5 9. l
Garages, Gas Sta- -
tions. etc. 234 2.6 5,379,800. 4,575,380 14.9 || 130,729 7. 9 3ll l. 6 5,549 4.4 l3.2 4.2 late for use l.0 .5 º
Hotels, Clubs, - w
Rooming Houses 55 •6 7,094,150 5,976,500 l5.8 172,387 lo.4 9 .5 ll,934 9.4 l6.4 6.9
REMARKS:
The above analysis is a pert of civil works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each) , chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39. - -
The $908,069 shown as delinquent for the whole city for the year analyzed includes unpaid taxes on personalty and other assessments, which is responsible
for the apparent discrepancy between the percentage of delinquency shown for the entire city and that of the parcels analyzed.



City Analysis – Decatur, Illinois.
-O
CITY OF DECATUR, ILLIOIS.
Percentage from the preliminary analysi
Illinois follow:
Table A: PARCELS All ALYZED
Type of Property Number
One Family Dwellings. . . . . . . . . . . 3,836
Multiple DWellings. . . . . . . . . . . . . . . . 174
Apartinent Houses. . . . . . . . . . . . . . . 66
Stores . . . . . . . . . . . . . • tº e º e s e e G - s e 2ll
Flats Over Stores. . . . . . . © e o e o 'º' s 73
Vacant Lots. . . . . . . . . . . . . . . . . . tº gº 810
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . 55
Industrial . . . . . . . . . . . . . . . . . . . . . 4l
Garages, Gas Stations, etc. . . . . 7O
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . l.9
All Types 5, 353
s of delinquent taxes in Decatur,
Percentage Distribution
e e º e º 'º - e. 71.7
e e o a tº 3.2
• e o Q l. 2
• 6 & © O & © ſº 3.9
as tº dº e º 'º º º l.4
tº e º 'º e º e <> 15.1
e ſº e º p & © & l. O
tº 9 @ 9 tº º 'º º ... 8
• e s p e º & l. 3
• 2 e º e º a w .4
100. O
In Table B are shown the assessed values for each type of property studied.
Table B: ASSESSIED WAT, UES - PARCELS ANALYZED
In Year analyzed
Type of Property
One Family Dwellings. . . . . . . tº e º 'º tº e
Mūltiple DWellings. . . . . . . . . . © o e o º
Apartment Houses . . . . . . . . . . . . . . . . .
Stores. . . . . . . . e º 'º - º e º ſº e º 'º - e. e. e º o • *
Flat S Over Stores. . . . . . . . . . . . . . • -
Vacant Lots . . . . . . . . . . . . . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . © ºp v - e. e.
Industrial . . . . . . . . . . . . . . . . . . . . e e Q
Garage š , Gas Stations, etc. . . . . . .
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . . . .
All Types
e p -
(1933)
(1934)
(thousands)
$5,015
337
622
2,538
396
355
l, 423
l, 715
357
l42
$12,955
In Table C below is shown the number of each type of property in the
Sampling that alºe delinquent , the total aſ lount of delinquency and the percent we
age of distribution.
6326
City Analysis – Decatur, Illinois
–4–
Table C : PARCELS DELIIIQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One Family Dwellings. . . . . . . 83]. . . . . . . . $40,885 . . . . 69.5 . 7l.l
Vacant Lots. . . . . . . . . . . . . . . . 281 . . . . . . . 5,164 . . . . 23.5 . 9.0
Stores. . . . . . . . . . . . . . . . . © tº e e 30 . . . . . . . 4,704 . . . . l. 7 . . . . 8.2
Multiple Dwellings. . . . . . . . . 37 . . . . . . e 3,002 . . . 3. l . 5.2
Flats Over Stores. . . . . . . . . • 8 . . . . . . . l, 398 . . . . • ? . . 2.4
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . 4 . . . . . . . 935 . . . . • 3 • . l. 6
Apartment Houses. . . . . . . . . . . 5 . . . . . . . 755 . . . . •4 . l. 3
Garages, Gas Stations, etc. 5 . . . . . . . 340 . . . . . •4. . . . . • 6
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . © l . . . . . . . l'73 . . . . •l . . . . • 3
Industrial . . . . . . . . . . . . . . . . . 3 . . . . . . . l?0 . . . . • 3 • . . . *—
O All Types l, l05 $57,526 100.0 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unoaid by these same parcels
are important .
The first column of this table shows the percentage distribution of the
tax levy against the several types of property. The second column shows the
percentage distribution of total current delinquency against these parcel S.
For example, one family dwellings bore 38.7 percent fif the tax levy as-
sessed against the delinquent parcels and were responsible for 71, l percent of
the Current delinquency charged to these same parcels. The third column is a
ratio of Telative delinquency.
Table D: TAX LEVY AND TAX DELINQUECY ON PARCELS ANALYZED
Type of Property Percent age of Percentage of Ratio Column
Tax Levy on Delinquent Taxes t;UO to
All Parcel S on all Parcels Column one
Analyzed Analyzed
Vacant Lot S. . . . . . . . & & © tº e s e e 2.7 - . . . . . . . . . . 9.0 . . . . . . . . . . . 3. 3
One-Family DWellings. . . . . . . 38.7 . . . . . . . . . . • 71 el . . . . . . . . . . . l. 8
Multiple DWellings. . . . . . . . . 3.0 . . . . . . . . . . . 5.2 . . . . . . . . . . . l, 7
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . o l. 1 . . . . . . . . . . . l. 6 . . . . . . . . . . . l. 5
Flat S Over Stores . . . . . . . . . . . 3. l . . . . . . . . . . . 2.4 . . . . . . . . . . . • 8
Stores . . . . . . . . . . . . . . . . . . . . • 19.6 . . . . . . . . . . . 8.2 . . . . . . . . . . . • 4
Apartment Houses. . . . . . . . . . . 4.8 . . . . . . . . . . . l. 3 . . . . . . . . . . . • 3
Garage S., Ga.S Stations, etc. 2.8 . . . . . . . . . . . • 6 . . . . . . . . . . . • 2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . ll.0 . . . . . . . . . Q 9 • 3 . . . . . . © tº e tº e .02
Industrial . . . . . . . . . . . . . . . . 13.2 . . . . . . . . . . º • 3 . . . . . . . . . . . .02
All Types 100.0 lC)0.0


City “nalysis – Decatur, Illinois
–5–
The first column of Table E below shows the percentage of the number Of
parcel S analyzed that are delinquent. The second column of tºble E shows
the percentage of the total tax originally levied on each type of property,
which at the dºte of the survey, was still unpaid.
Table E: PE2CENTAGE OF DELIIIQUENCY OF SAITPLE PARCELS
Type of Property By Number By Amount Of
of Parcel S Tax Levy
One Family Dwellings. . . . . . . . . . . . 21.7 . . . . . . . . . . 14.4
Multiple DWellings. . . . . . . . . . . . . . 21.3 . . . . . . . . . . 13.7
Apartment Houses. . . . . . . . . . . . . . . . 7.6 . . . . . . . . . . 2. l
Stores. . . . . . . . . . & © tº s º 'º º e º ºs e º O e e tº 9.5 . . . . . . . . . . 3.3
Flat S over Stores. . . . . . . . . . . . . . ll.0 . . . . . . . . . . . 6.2
Vacant Lot S. . . . . . . . . © tº e º 'º e º e e º e 34.7 . . . . . . . . . . 25.6
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . 1 - 8 . . . . . . . . . . • 2
Industrial . . . . . . . . . . . . . . . . . . . . . © 7.3 . . . . . . . . . . • 2
Garages, Gas Sta—
tions, etc. . . . . . © º e º e º e º ºs e s g g : tº e 7-1 . . . . . . . . º º 1. 7
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . . . 21 -l . . . . . . . . . . ll. 6
All Types 22.3 7. 8
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
EUREAU OF THE CEN SUS
ſolvigion OF REAL ESTATE TAXATION
I N S E L E G T E D C I T | H S
This report is for the
CITY of DECATUR, ILL
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON * Table 3• Summarizes by types of property, similar data for sample parcels analyzed.
Table 3 o Summarizes condition of delinquent dwelling property in sample parcels analyzed.
& sº-Asºº º sy-strº * * ----- N O T E S ----
TABLE 1. SUMMARY FOR Yıriuli, CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began April 1 - 1938
PARCELS In In Decrease from PARCELS CITY
ALL PARCELS (year Year Current year analyzed - (year (year Current year began April 1 - 1994
analyzed) . Analyzed Year Amount Percent DELINQUENT PARCELS ONLY analyzed) analyzed)
A • B. C. : D. © © G. H. I • Delinquency reported as or See Remarke
© e * 9 this city begins May
II. ASSESSED WALUE VI. TAXES DELINQUENT $ 57,526 Taxes are due---- April 4 - July 1
$ 12,955,316 N tºº tº . a. Land and buildings -
a. Land and buildings y " - ºr 9 # 26,271,880 Ö XXXXX Taxes become delinquent May 1 - *** *
b. All propert ex º sº b. Percentage of levy (IWa)
property XCCXXCX 32,986, 31.7 T 7.8 |XCCXCXCX 3. Sample parcels represent 28.6 percent of city
c. Percentage of a to b A w c. All property total (I Column C), and © percent of
XCOCOX 79.6 Tr XXXXX. XXXXX * XXXXX $ 304,515 assessed value of land and buildings
56. Ovy. º “º XXXXX l4.9
IW, TAX LEVY 56.80 56. Cu I The delinquency data on the 4. AB seased value for current year of parcels
L sample parcels is for real analyzed was $ ºr * * thousand, a
a. Land and buildings 735,855 gº A tºº tº º property only. The delin- decrease from year analyzed of $ - - -
B quency data for the entire thousand or -----_-_percent.
b. All Property L + city is on all property, both
XXXYY 2,039,963 E sº tºp real and personal. 5. Columns l'º and l3 indicate the responsibility
w- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
& By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: * | *- ::, ..., Current Percent- || Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age De- * age Dis- ||ber |ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea Be tribu- tº- tº- Parcels tax levy * *
tion & tion ll. Oºl % Col.9toe 1% Col.ilto? -
l, 2. 3 4. 5. tº e 7. $º 9. | 10- l2. 13 ſone-family Multiple | Apartment
- 4. © e Condition Dielling: Dwellings Houses
One-family Dwellings I 9,890 7l. 7 $5,015,820 dº # 284,898 38, 7 83]. 69.5 |$ 40,885 7l.l 2l e 7 l4.4 Number analyzed 831 57 5
Multiple Dwellings 174 3.2 387,200 tº 2l. 992 5.0 37 3. l 3,002 5, 2 2l, 3 l3. 7 Age (percentages) 100 lCO lOO
Apartment Houses 66 l. 2 622,780 N gºe 3o, 373 4 - 8 5 • 4. 793 l. 3 7. 6 2. l. Under 15 years 4.2. 6 B. l. t 2O, O
VJ
Stores 2ll 3. 9 2,538,570 T tºº l44, l'90 l? .. 6 2O l. 7 4,704 8, 2 9. 5 3, 3 Over lä years 57 e 4 91.9 Å 80.0
* epair status
Flats over Stores 73 l. 4 396,370 A tºº 22,513 3. l 8 ... 7 l, 398 2, 4 ll. O 6, 2 (Percentages) lOO LOO LOO
W
Vacant Lots 810 l5. l 355,608 A tº 20, l08 2. 7 28l. 23.5 5, 164 9. O 34 • 7 25, 6 Good Condition 22, 9 27, O 2O, O
Office BTögs. Ware- I w Minor repairs
houses & Theatres 55 l.0 l, 423,760 L ſº 80,869 ll.0 l •l l'73 • 3 l, 8 • 2 needed 57.5 54 el 6O e O
A. |Major repairs
Industrial 4l • 8 l, 715,500 B tºº 97,440 l3.2 Ö ... 3 17O • 3 7.3 • 2 needed l6 e4 l8, 9 2O, O
Garages, Gas Sta- f L f !
—tionel etc. 7O l. 3 357,388 E tºº 20,299 2.8 5 • 4 340 • 6 7, 1 le 7 Unfit for use 3 s 2 tº- g-se
Hotels, Clubs,
Rooming Houses 19 .4 142,320 sº 8,083 1 - 1 4. ... 3 955 l. 6 2l. l ll. 6
TOTAL 5,355 lOO l2,955, 516 sº 735,855 lOO 1,195 10O 57,526 100 22, 3 7, 8
REMARKS:

The above analysis is a pert of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
Delińquency for the whole city is given as of October 15, 1933.
may be ascribed to collections made in the intervening period.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
That for the parcels analysed is as of February l, lº&4. The difference in percent age B
CITY OF DES MOINES, IOWA
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Table A.: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . 3, 336 54.5
Multiple Dwellings . . . . . . . . . . . 212 3.5
Apartment Houses . . . . . . . . . . . . . 140 2. 3
Stores . . . . . . . . . . . . . . . . . . . . . . . 371 6.1
Flats Over Stores . . . . . . . . . . . . 99 l. 6
Vacant Lots . . . . . . . . . . . . . . . . . . . 1, 355 22.2
Office Bldgs. , Warehouses
& Theatres . . . . . . . . . . . . . . . . 253 4. l
Industrial . . . . . . . . . . . . . . . . . . . lO5 l. Tº
Garages, Gas Stations, etc. . . 167 -' 2. 7
O Hotels, Clubs, Rooming
Houses . . . . . . . . . . . . . . . . . . . . . © 79 l. 3
All Types . . . . . . . . . . . . . 6, ll? 100.
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as
Compared With the year analyzed.
Table B: ASSESSED WALUES - PARCELS Al-ALYZED
Type of Property In Year analyzed In Current Year Percentage
(1933) (1934) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . . . . $13,748 $ll, 25l. 18.2
Multiple DWellings . . . . . . . . . . . . . l, 558 l, l65 25.2
O Apartment Houses . . . . . . . . . . . . . . . . 3,864 2,756 28. 7
Stores . . . . . . . . . . . . © C e º e º e o e a e º º ve 17, 561 14, 172 19. 3
Flats over Stores . . . . . . . . . . . . . . . l, 361 972 28.6
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 4, 771 3, 421 28. 3
Office Bldgs. , Warehouses &
Theatres . . . . . . . . . . . . . . . . . . . . 17, 654 13, 615 22.9
Industrial . . . . . . © e º º e º s e º e o e º e º e 6,918 5, 219 24.6
Garages, Gas Stations, etc. . . . . 5, Ol& 3,697 26. 3
Hotels, Clubs, Rooming
Houses . . . . . . . . . . . . . . . . . . . . . . . . 4,404 3,317 24.7
All Types . . . . . . . . . . . . . . . . 76,861 59, 589 22.5
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:


-4-
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
O Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings. . . . 742 $79,201 50,1 31.6
Office Bldgs. , Warehouses
& Theatres. * c e s e e s e e (s 38 37,640 2.6 15.0
Stores. . . . . . . . . . . . . . . . © Q 37 32,978 2.5 13.l.
Hotels, Clubs, Rooming
Houses. . . . . . . . . . . . . . © 25 28,049 l.” ll. 2
Vacant Lots. . . . . . . . . . . . . 506 18,402 34.1 7.3
Industrial. . . . . . . . . . . . . . 23 17, 137 l. 6 6, 8
Multiple Dwellings. . . . . . 49 10,282 3.3 4.1
Apartment Houses. . . . . . . © 26 10,246 l. 8 4.1
Flats Over Stores. . . . . . . I5 9,467 1.0 3. 8
Garages, Gas Stations,
etc. . . . . . . . . . . . . . . . . . . 19 Z,471 1.3 3.0
l48O $250,873 lOO. 100.
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore l'7.9 percent of the tax levy assessed
against the delinquent parcels and were responsible for 31.6 percent of the Cur-
rent delinquency charged to these same parcels. The third column is a ratio of
relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percent of Ratio Column
Tax Levy on Delinquent Taxes two to Column
O All Parcels On all Parcels one
Analyzed Analyzed
Multiple DWellings. . . . . . 2. O 4.l. 2.1
Flats Over Stores. . . . . . Q l. 8 3.8 3.1
Hotels, Blubs, Rooming
Houses. . . . . . . . . . . . . . . 5. 7 ll. 2 2.0
One-Family Dwellings. . . . 17.9 31.6 1.8
Vacant Lots. . . . . . . tº @ C ( C @ 6, 2 7.3 l. 3
Apartment Houses. . . . . . . . 5. O 4.1 • 8
Industrial . . . . . . . . . . . . . • 9.0 6, 8 • 8
Office Bldgs. , Warehouses
& Theatres. . . . . . . . . . . 23. O 15.0 • ?
Stores. . . . . . . . . . . . . . . . . . 23.9 13.1 • 6
Garages, Gas Stations,
etc. . . © tº e º O e & a tº º e e º e C 6.5 3.0 • 5
100. 100.
O The first column of Table E below shows the percentage of the number of par-
cels analyzed that are delinquent. The second column shows the percentage of the
tax levy charged to each type of delinquent property.

–5-
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings. . . . . 22.2 14.4
Multiple DWellings. . . . . . © 23. 1 16.5
Apartment Houses. . . . . . . . . 18.6 6, 6
Stores. . . . . . . . . . . . . . . . . . . . 10.0 4. 7
Elats Over Stores. . . . . . . . . 15.2 17.4
Vacant Lots . . . . . . . . . . . . © tº 37. 3 9, 7
Office Bldgs. , Warehouses
& Theatres. . . . . . . . . . . . 15.0 5.3
Industrial. . . . . . . . . . . . . . & 21.9 6, 2
Garages, Gas Stations, etc. ll.4 3.7
Hotels, Clubs, Rooming
Houses. . . . . . . . . . . . tº ſº & O 31, 6 16.0
All Types. . . . . . . . . . © 24.2 8.2
Copies of this preliminary report may be procured by writing to the Division
C. Real Estate Taxation of the Bureau of the Census, Department of Commerce, Wash-
ngton, D. C.





ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE
BUREAU of THE CENSUS
otvisioſt of greau. E8TATE TAXATIort
I N S E L E G T E D G L T i ES
This report is for the
City of DES MOINES, IOWA
- Table le Summarizes general property tax delinouency in the city as a whole and for samples analyzed
WASHINGTON Table 2- Summarizes by types of property, similar data for sample parcels analyzed. *
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
º - ---- N O T E S ----
TABLE ll. SUMMARY FOR THOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Y d b t
PARCKLS In In Decrease from PARCELS CITY ear analyzed began —January 1, 1933–
ALL PARCELS ( Year Current year analyzed • ( -
year (year year Current year began January l, 1934 . .
analyzed) Analyzed. Year Anºt Peggent anºn, PARCELS ONLY analyzed) analyzed) ye - Ex-Hº-
A. B. C. D. º º e * H. I • Delinquency reported as of Jan. 1, 1934
6, ll'7 65, OUU - r l. 480 2. The fiscal year of
I. NUMBER OF PARCELS 2 > XXXXX XXXXX W. NUMBER OF PARCELS :- ? XXXXX . this city begins April l
II. ASSESSED WALUE $76,861,607 13149,308,000 || $ll4,969,000 || $34,339,000 || 23.0 ||WI.TAXES DELINQUENT $ 250,873 Taxes are due---- March 31-Sept. 30
a. Land and buildings * -
a. Land and buildings XXXXX Taxes become delinquent April 1 - Oct. l
b. t • 2 - O e b. Percentage of levy (IWa) 8.2
All property XXXXX l?4,520,000 l40,572,000 33,948,00 l9.5 . . XXXXX 3. Sample parcels represent 9.4 ercent of city
. Percentage of a to b c. All propert total (I Column C), and ercent of
C rcentag XOXOXO.C.K 85. 6 81-8 | xxxxx XXXXX property XXXXX $ 669,000 assessed value of land and buildings
- - - - (IIa Column C).
III. TAX RATE (dollars per $1000) 39.90 39.90 47.50 Plus 7.60 Plus d. Percentage of levy (IVb) 9.3 -
- l? ... O The delinquency data on the XXXXX e 4. Assessed value for current year of parcels
IV. TAX LEVY sample parcels i 3 for real analyzed W8.8 $ 59. 589,366, a decrease
a. Land and buildings 3,066, 775 - sº - - || property only. The delin- from year analyzed of $ 17.272,241 or
A quency data for the entire _22.5 percent - - -
b. All Property 7. lö8, 165 tº city is on all property, both
- XXXXX , lö8, 16 6,836,408 351,755 ** ||rsai and personal. 5. Columns l'º and l4 indicate the responsibllity
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on. which taxes are unpaid .
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
- ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
TYPE OF Numb * • *
PROPERTY * | *- :..., Current | Percent- || Amount Percent- || Num- | Percent- Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- - Year age De- *ge Dis- || ber *śiº- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- . CI’ea Be tribu- tribu- Parcels tax levy
t * t tion ll tion % Col.9toº lºcol.iito” –4–
l. 2. ign 4. 5. Ö • 7. $ºn 9. 10. e l2. #;"toº |*#1% (One-family Multiple | Apartment
e e Condition Dwellings Dwellings Houses
º o
One-Family Dwellings 3,336 54.5 $13,748,752 $ll, 25l,592 l8, 2 $ 548,575 17.9 742 50. l. $ 79,201 3l, 6 22.2 l4.4 lunter analyzed 742 49 26
Apartment Houses l40 2.3 5,864,855; 2,756,358. 28.7 154,207 || 5.0 26 || L. 8 lC), 246 4.1 l8.6 6-6 || Under 15 years 35.6. 22.4 7.7
• * - - * * epair status
Flat 8 over Stores 99 l. 6 1,361,937 972,241 º 28, 6 54, 341 l.8 L5 1.0 9,467 35.8 l3.2 l'7.4 (Pe rcentages) LOO , l00 LOO
Wacant Lots l, 355 22.2 4,771,356| 3,421,326|| 28.3 120,377| 6.2 506 || 34.1 l8,402 7.3 37.3 9-7 ||cood condition 44-3 3O .. 6 46. 2
Office Bldgs. , Ware- - - Minor repairs
houses & Theatre 8 253 4. l 17,654,122 lº,615,926, 22.9 704,399 || 23.0 38|| 2. 6 37,640 l5.0 lă.0 5, 3 | needed 40.7 34 - 7 42.3
- - *g - - * . . . Major repairs
Industrial lO5 l. 7 6,913,882 5,219,000 24.6 276,063 9. O . 23 l. 6 17,137 6.8 2l.9 6.2 needed 13. 7 32, 6 ll. 5
Garages, Gas Sta- o |
tions, etc. l67 2.7 5,0}:8,178 3,697,607 26. 5 200,225 6, 5 L9 l. 3 7,471 3.0 ll. 4 3. 7 late for use l. 3 2. l -
Hotels, Clubs, Y.,' g
Rooming Houses 79 l. 3' 4,404, ll? 3,317,114 24.7 175,724 5.7 25; l. 7 28,049 || ll. 2 3.l.. 6 16. O
TOTAL 9,117 100 76,861,607. 59,589,366 22.5 3,066,775 100 l480|| 100 250,873 || 100 24.2 8.2
REMARKS:

The above analysis is a pert of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each
), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records.
Inventory, CWA Project F-39.
A change in the tax systein recently inaugurated in Des Moines, together with variable rates applying to Certain segt ions. . suc
way lighting" in the business districts and the method of assessing entire blocks, - - - - • RT º
comparable analysis rather difficult.
The assessments and levies for the entire city shown in Columns C and D include an assessment on "Moneys and Credits" for the year analyzed amounting to
$33,260,000 and for the current year $23,195,000 upon which a 6 mill levy is made.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
h as additional millage for "white-
instead of individual properties in some areas of the city, has made a
City Analysis – Erie, Pennsylvania.
- 4 -
CITY OF ERIE, PENSYLVANIA.
O Percentages from the preliminary analysis of delinquent taxes in
Erie, Pennsylvania, followſ:
Table A: FARCELS Ali AI.Z.ED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . 4,354 . . . . . . . . 53.9
4.
Multiple Dwellings Q & ſº e 9 O 6 6 tº 1,962 • - 9 • . . . . 24.3
Apartment Houses . . . . . . . . . . . 37 - - - - - - - - .5
tores © C 0 lº tº C & © e o 'o e e o e e a e e a e 266 - - - - - - - - 3.3
Flats over Stores . . . . . . . . . . 434 . . . . . . . . 5.4
Vacant Lots . . . . . . . . . . . . . . . . 631 . . . . . . . . 7.8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 68 . . . . . . . . .8
Industrial . . . . . . . . . . . . . . . . . 102 - - - - - - - - 1.3
Garages, Gas Sta-
tions, et C. • 60 º & O C & O & Cº. 6 C C C C & l46 O © C C C C C C, l. 3
Hotels, Clubs,
O Rooming Houses • . . . . . . . . . . . . 70 - - - - - - - - •9–
All Types 8,070 100,0
In Table B are shown the assessed values for each type of property studied,
and the percent age of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WATUES - PARCELS ANALYZ.ED
Type of Property In Year analyzed. In Current Year Percentage
(1933 (1934) Decrease
(thousands) (thousands)
One Family Dwellings . . . . $ 22,966 . . . . . . $ 22, 157 . . . . . . . 3.5
Multiple Dwellings . . . . . . 10,695 . . . . . . 10,782 . . . . . . . • 8 Plus
Apartment Houses . . . . . . . . 838 - - - - - - 707 . . . . . . . l6.5
O Stores 0 0 O © C C C C D 69 e Q. 0 e o e e c l3,106 O 9 @ fº 2 O 12,603 Aº Q5 & © C Q e 3.8
Flats over Stores . . . . . . . 6,647 o • * > . . 6, 208 . . . . . . . 6. 6
Wacent Lots . . . . . . . . . . . . . 3,048 O © O & O C. 2, 711 © C C C C C C, ll.l.
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 5,813 . . . . . . 5,609 . . . . . . . 3.5
Industrial . . . . . . . . . . . . . . 5,528 . . . . . . 5,678 . . . . . . . 2. 7 Plus
Garages, Gas Stations, etc. 3,64l . . . . . . 3,473 . . . . . . . 4, 6
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 2,750 - - - - - - 2, 367 . . . . . . . . . 13.9
All Types $75,035 $72,304 3.6
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
O 6454.
City Analysis - Erie, Pennsylvania.
tº
•- 3) →
Table C: PARCELS DELINQUENT
O Type of Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One Family Dwellings . . . . . 1,685 . . . . . . $104,145.... 50.8 ..... 30.1
Multiple Dwellings . . . . . . . 810 a . . . . . 59,945. . . . 24.4 . . . . . 17.4
St Ores • * * 6 e º e o e o e o a e e e o e e 105 © C C C & O 54,092. . . . 3.2 - - - - - 15. 7.
Flats over Stores . . . . . . . . 200 . . . . . . 30,888. . . . 6.0 3.9
Office Bldgs. , Ware- -
houses & Theatres . . . . . . . . 33 . . . . . . 29,730. . . . 1.0 . . . . . . 8.6
© C Q J Q
Garages, Gas Sta-
tions, et C. © & © 6 º' e o e s e e o e Q 57 O & C C C C, 23,510. . . . tº tº e º O O o
l. 7 6.8
Industrial . . . . . . . . . . . . . . . 4l . . . . . . 19,603. . . . l. 3 . . . . 5.7
Vacant Lots . . . . . . . . . . . . . . 334 . . . . . . 12,461 . . . . 10.1 3.6
Hotels, Clubs,
& O © e &
ROOming Houses 6. C C C ſº e º e º e Q 31. © O O & © C 7,447. . . . .9 42 @ C & O 2. l.
Apartment Houses . . . . . . . . . 19 - - - - - - 3, 6742 - - - •6 . . . . . l. l
O 3, 315 $345,495 l00.0 100. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows the
}ercent age distribution of total current delinquency against these parcels.
For example, One family dwellings bore 30.6 percent of the tax levy
assessed against the delinquent parcels and were responsible for 30.1 percent
of the Current delinquency charged to these same parcels. The third column is
a ratio of relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percent age of Ratio Column
O Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OI). G
Analyzed Analyzed
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . 4.8 . . . . . . . . . . . , 6.8 . . . . . . . . . . . 1-4
Multiple Dwellings • . . . . . . 14.3 • , . . . . . . . . . .17.4 . . . . . . . . . . . 1.2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . 7, 7 . . . . . . . . . . . 8-6 . . . . . . . . . . . l.l
One Family Dwellings . . . . . 30.6 . s. . . . . . . . . . 30.1 . . . . . . . . . . . 1.0
Flats over Stores . . . . . . . . 3.9 . . . . . . . . . . . . 8.9 . . . . . . . . . . . 1.0
Apartment Houses . . . . . . . . . i. 1 . . . . . . . . . . . . l. l . . . . . . . . . . . 1.0
Stores . . . . . . . . . . . . . . . . . . . 17.5 . . . . . . . . . . . • 15.7 . . . . . . . . . . . .9
Vacant Lots . . . . . . . . . . . . . . 4.1 . . . . . . . . . . . , 3.6 . . . . . . . . . . . .9
Industrial . . . . . . . . . . . . . . . 7-4 . . . . . . . . . . . . 5.7 - 2 - . . . . . . . . .8
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 3-6 - - - - - - - - - - - - 2. l. ... • - - - - - - - - -6
All Types 100 - O 100. O
O The first column of Table E below shows the percent age of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
at the date of the survey, was still unpaid.


City Analysis - Erie, Pennsylvania.
O - - Table E: PERCENTAGE OF DELII: UENCY OF SAiíPLE PARCELS
Type of Property By Number By Amount of
Of Pal cels Tax Levy
© Q @ e o e º e º O 33.6
© C & © tº º Q 6 tº e 4.l.. 5
© O C & © e º O © & 32.5
Q @ 6 e o O C 4 & ©
One Family Dwellings . . . . . . . . .
Multiple Dwellings . . . . . . . . . . .
Apartment Houses . . . . . . . . . . . . .
Stores . . . . . . . . . . . . . . . . . . . . . . .
Flats Over Stores tº C C & G & C & © G O O
Wacant Jots * G O © e º ſº e º e C e º e e e o e
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . .
Industrial . . . . . . . . . . . . . . . . . . .
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . .
Hotels, Clubs,
Roominé Houses . . . . . . . . . . . . . . . 44.3 . . . . . . . . . . 20.1
O All Types 4l. l 34.l
©
O O e º º O e º 'º e
i
O
i
;
©
• Q & Q & Q @ 6 & ©
:
.
O@
;
& © G O © Q & C & © 3
2
Q & © e e e e o a 6
3
9
º
O
©
C.
4.
7
O
8
© 0 (O & D C & ©
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
6454.
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of Commerce
BUREAU OF THE CENSUS
OiVISION OF REAL ESY ATE TAXATION
I N S E L E G T E D C IT H E S
CITY OF
This report is for the
ERIE, PENNSYLVANIA
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED -
SAMPLE WHOLE CITY SAMPLE WHOLE l, Y b
ALL PARCELS PARCELS In In Decrease from PARCELS CITY ear analyzed began January l, 1933
(year Year Current *** ******— ear’ (year Current year be January lalºº
analyzed) Analyzed Year Amount Percent DELINQUENT PARCELS ONLY :* analyzed) ye gan
A • B. C. D. º º G. H. I • Delinquency reported as of March 15, 1934
I. NUMBER OF PARCELS 8, O70 37.464 XXXXX XXXXX NUMB 3, 515 XXXXX 2. The fiscal year of
& 2 * _. gº - W. ER OF PARCELS 9. this city begins lst Monday in January
II, ASSESSED WALUE Plus Plus VITAXES DELINQUENT * Taxes are due---- ADril l -
e A º º- rº f §T S 75 § - 1- - C} a. Land and buildings $ 345. 495
• Land and bulld ings # 73,035,527 |$153,461,475 |$158,540,450 $ 5,078,975 3.3 9 XXXXX Taxes become delinquent July l
b. All propert • ? ry -a as e b. Percentage of levy (IWa)
§sº XXXXX 159,57%, 375 | 158,602,581 970,794 • 6 34. 1 | XXXXX 3. Sample parcels represent *-* percent of city
c. Percentage of a to b - c. All property ‘. total (I Column C), and ercent of
XXXXX 96), l0 lCO.0 | XXXXX XXXXX XXXXX $ 882,007 assessed value of land and buildings
III. TAX RATE (dollars per $1000) wº- d. Percentage of levy (IVb) (IIa Column C).
l3.50 l3.50 l3, 00 $ .50 3.7 XCOOOX 40.9 4
IV. TAX LEWY The delinquency data on the • Assessed value for current year of parcels
sample parcels is for real analyzed was $72,304,536, a decrease from
a. Land and buildings l. Q l;2.975 *- gº tºº - property only. The delin- year analyzed of $2,730,991 or - 3-6
y \' + º- 9 quency data for the entire percent.
b. All Property * city is on all property, both -
XXXXX 2, 154, 24l l, 973,223 181,018 8.4 real and personal. 5. Columns l3 and 14 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
--- -- shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
OF By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) |
NumberTFercent-TYear Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PROPERTY Analyzed -
age Dis- Year age De- age Dis- || ber |ºgº, Dis- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 30 trib tribu- tribu- Parcels tax le
rºl Oul- tion #: % Col.9toº %Col #27
l. 2. tigº 4. 5. Ös 7. tiºn 9. | 10. ll. l2. #:” ii One-family. Multiple | Apartment
Q. o © Condition Dwellingº Drellingel Housee
One-Family Dwellings || 4,354 53. 9 $22,966,877|322, 157,070. 3.5 $ 310,052 50. 6 1685 || 50,8 $ l04, l45 30. l | 38.7 35s 6 Number analyzed 1685 810 19
Multiple Dwellings l,962 || 24.3 10,695,035 10,782,022.”s l44,382 l4.3 810 || 24.4 59,945 l'7.4 4.l.. 3 4.l.5 © (versent-sº 1OO lOO 1OO
Apartment Houses 37 .5 838,297 707,985| 15.5 ll,317 l-l l9 .6 3,674 lel 5l.4 32, 5 Under 15 years 27.5 lès & 36,8
Stores 266 3. 3 13, l06,553] lz,608,775. 5.8 176,938 17.5 lC)5 3.2 54,092 15. 7 359.5 30, 6 | Over 15 years 72.5 87.4 65.2
* r epair status
Flats over Stores 454 5.4 6,647,206; 6,208,665. 6.6 89,737 8.9 200 6.0 30,888 8, 9 46. l 34.4 (Percentages) lOO lOO LOO
Wacant Lots 631 7.8 5,048,944; 2,711,080 ll.l 4l, l60 4. l 334|| 10.l 12,461 3.6 52, 9 30.3 Good Condition 50 e O –40-9 57,9
Office Bidgs., Ware- - |º: repairs
houses & Theatres 68 .8 5,812,082, 5,609,975 3.5 78,463 7.7 33 l.0 29,730 8, 6 48.5 37. 9 needed 36, 7 45.3 42.l
- Plus Major repairs
Industrial LO2 l. 3 5,528, 298] 5,678,449 2.7 74,632 7.4 4ll le 3 19,603 5, 7 40, 2 26.3 needed l2.2 13, 1 {-->
Garages, Gas Sta- l-l 7
tions, etc. l46 l. 8 3,64l,623| 3,473,280. 4, 6 49,16l 4, 8 57 l, 7 23,510 6, 8 39.0 47,8 Unfit for use © © -
Hotels, Clubs, \
Rooming Houses 70 • 9 2,750,612| 2,367,235. 13.9 37,133 3, 6 31 • 9 7,447 2. l. 44.3 20.l
TOTAL 8,070 | 100 75,035,527| 72,304,536. 3.. 6 l,Ol2,975 LOO 3315 || 100 345,495 || 100 4l.l 34.l.
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records.
Inventory, CWA Project F-39.
Assessments figures for the city (Columns C and D - Table I) include occupational and Poll Tax at special rates.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property




rz
City Analysis
• Jº-w
CITY OF FARGO, NORTH DAKOTA
Table A.:
Type of Property
One Family DWellings . . . . . . . .
Multiple Dwellings . . . . . . . . . .
Apartment Houses . . . . . . . . . . . . .
Stores . . . . . . . . . . . . © e o O C & © e O ©
Flat S over Stores . . . . . . . . . . .
Vacant Lots . . . . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres . . .
Industrial o . . . . . . . . . . . . . . . . .
Garages, Gas Stations,
Hotels , Clubs,
9 to º O C e e
Rooming HOuises 6 & Q & Q & Q o O © e º e º o
e O © Q & Q & O
et Co o . . .
PARCELS ANALYZED
Number
© & © tº 4, 262
293
Percentage Distribution
65.9
O © 6 @ 0 6 º' E 6 e º O & O & O © O
tº gº 9 º' © Q. 0 & 0 & 0 & © e º e e s e . . . 4.5
© o Q 103 • . . . . . . . . . . . . . . . . . l. 6
© C e O 83 . . . . . . . . . . . . . ... l. 3
& Q Q 103 • . . . . . . . . . . . . . . . . . l. 6
l, 290 . . . . . . . . . . . . . . . . . . 10, 9
• & © O 109 . . . . . . . . . . . . . . . . . . 1.7
• C Q @ 47 . . . . . . . . . . . . . . . . . . ... ?
109 . . . . . . . . . . . . . . . . . . 1 - ?
. . . -----79. . . . . . . . . . . . . . . . . . —l el
6,467 LOO of
In Table B are shown the assessed values for each type of property studied,
and the percentage of increase or decrease in each for the current year as
Compared with the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . . $ 12,072 . . . . . $ 12,006 . . . . . . ~.6
Multiple Dwellings . . . . . . . . . . l, 199 . . . . . 1,211 . . . . . ; #1.0
Apartment Houses . . . . . . . . . . . . ls 381 . . . . . l, 187 . . . . . . ~7.4
Stores . . . . . . . . . . . . . . . . . . . . . , 1,380 . . . . . 1,287 . . . . . ; #.5
Flats Over Stores . . . . . . . . . . . 1,344 . . . . . l, 247 . . . . . • ‘7.3
Vacant Lots . . . . . . . . . . . . . . . . . 798 . . . . . 777 . . . . . . ~2.6
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 2,450 . . . . . 2,384. . . . . . - -2.7
Industrial . . . . . . . . . . . . . . . . . . 859 . . . . . 875 . . . . . #1.9
Garages, Gas Stations, etc. . . 939 . . . . . l,037 . . . . . 10.4
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . ... I algé - - - - - -—l-lèë... • . . . —- *—
All Types § 3. Ali $ 23, 198 • 9
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percent—
age of distribution 3
Table C :
PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcel S Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings. . . . . 1,049 . . . . . . $73,408 . . . . . . 55.0 . . . . . 52.9
Vacant Lots . . . . . . . . . . . . . 65]. - - - - - - 13, 757 . . . . . . 34.l. . . . . . 9.3
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 15 . . . . . . ll, 346 . . . . . . •8 . . . . . 8.3
Apartment Houses . . . . . . . . 29 . . . . . . 10,005 . . . . . . 1.5 . . . . . 7.3
Multiple Dwellings . . . . . . 84 . . . . . . 8,592 . . . . . . 4.4 . . . . . 6.3
Stores . . . . . . . . . . . . . . . . . . 7,742 . . . . . . ] .0 . . . . . 5.7
19 © e o O © Q
City Analysis - Fargo, North Dakota
Garage S, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . 36 - . . . . 6, 222 - . . . . l. 3 . . . . . . 4.5
O Flats Over Stores . . . . . . . . . . 30 . . . . . 4,706 . . . . . l. 1 . . . . . . 3.4
Office Bldg.S. , Ware- -
houses & Theatres . . . . . . . . . . 8 . . . . . 2,547 . . . . . •4 . . . . . . l. 9
Industrial . . . . . . . . . . . . . . . . . . 8 . . . . . 516 - - - - - •+ . . . . . . .4
1,907 $136,939 100. O 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. .e.
The first Column of this table shows the percentage distribution of the
tax levy &gainst the several types of property. The second column shows the
percentage distribution of total current delinquency against these parcels.
For example, one family dºſellings bore 51.5 percent of the tax levy
assessed against the delinquent parcels and were responsible for 52.9 percent of
O the Curlež1t delinquency charged to these same parcels. The third column is a
ratio of relative delinquency,
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZ.
Type of Pro perty Percentage of Percentage of Ratio Column
Tax Levy oil ſ)elinquent Taxes two to Column
All Parcels On all Parcels Öile
Analyzed Analyzed
Vacant Lots. . . . . . . . . . . . . . . . . 3.4 . . . . . . . . . . . 9.3 . . . . . . . . . . . . . 2-7
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . 5.1 . . . . . . . . . . . 8.3 . . . . . . . . . . . . . l. 6
Apartment Houses. . . . . . . . . . . . 5.5 . . . . . . . . . . . 7-3 . . . . . . . . . . . . . l. 3
Multiple Dwellings. . . . . . . . . . 5. l. 2
Garages, Gas Sta-
-
l
© C C C e º 'o e º q Q 6.3 © P º 0 ° 9 tº e º O © 0 tº
O tions, etc. . . . . . . . . . . . . . . . . 4.0 . . . . . . . . . . . 4.5 . . . . . . . . . . . . . l. l.
One-family DWellings. . . . . . . . 51.5 . . . . . . . . . . . 52.9 . . . . . . . . . . . . . .l.. O
Stores . . . . . . . . . . . . . . . . . . . . . 5-5 . . . . . . . . . . . 5-7 . . . . . . . . . . . . . 1.0
Flats over Stores . . . . . . . . . . 5-7 . . . . . . . . . . . 3.4 . . . . . . . . . . . . . ... 6
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 10.5 - . . . . . . . . . . 1.9 . . . . . . . . . . . . . • 2
Industrial. . . . . . . . . . . . . . . . . . 3.7 . . . . . . . . . . . .4 . . . . . . . . . . . . . •l
100. O lOO ... O
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of table E shows the
percentage of the total tax originally levied on each type of property which,
at the date of the survey, Was Still unpaid.
Table E: PERCENTAGE OF DELIHOIEICY OF SAMPLE PARCELS
Type of Property By Mumber - By Amount of
of Parcels Tax Levy
O One Family Dwellings . . . . . . . . . . . . 24.6 . . . . . . . . . . . . . . . Pl. 2
Multiple DWellings. tº 6 e º 'º º O O © & © C & O 28, 7 e G s e e e o O e º e º e º O 25.3
Apartment Houses . . . . . . . . . . . . . . . . 28.4 . . . . . . . . . . . . . . . 27.6
629O
City Analysis - Fargo, North Dakota.
*
Stores . . . . . . . . . . © e e º a o o e º e o e
Flats over Stores. . . . . . . . . . .
Vacant Lots. . . . . . . . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . .
Industrial . . . . . . . . . . . . . . . . .
Garage S, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . .
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . .
All Types
Copies of this preliminary report may be procured by Writing to
División of Real Estate Taxation of the Bureau of the Census, Departmeilt of
Commerce, Washington, D. C.
& e º s e o e < * * * * * * * e O 21.4
Gº O O C e tº dº e º O & © e º & O O 12.4
Q & Q @ e º 'º tº G O & Q & Q ºr @ C. 56.5
C & © e º 'º e º e < * e e º e º O 3. ''
Q e 6 @ Q & e O © & 0 & Q Q & Q Q 2.5
© tº e º Q & © º & © e e º O O & O 23.4
• • . . . . . . . . . . . . . . . . 33.9
2O, 7
the
629O




ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
Division of REAL ESTATE TAxArlon
I N S E L E G T E D C IT I ES
This report is for the
City of FARGO, NORTH DAKOTA
The above enalysis is a part of Civil Works Project F-40.
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples and iv.zed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed. -
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S -----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED -
SAMPLE WHOLE CITY SAMPLE WHOLE
PARCELS In In I)e crease from #s CITY 1- Year analyzed began January lal.938
ALL PARCELS (year Year Current year analyzed ( (year l.l.933
- - year Current b January
analyzed) Analyzed Yºr Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) ent year began +.
A • B. º Q © O –3. H. I • | Delinquency reported as of Dec. 31, 1933
6.467 |Est. 9,500 º XXXXX L. 907 2. The fiscal year of
I. NUMBER OF PARCELS : 9 & 9 XXXXX W. NUMBER OF PARCELS 9 XXXXX this city begins July l
lus Plus
II, ASSESSED WALUE P WITAXES DELINQUENT Taxes are due---- December 31
i", -
º b 23,4ll,316 |* 26,593,552|#26,758,912 |$ l65,360 • 6 a. Land and buildings $ 136,939 ->
a. Land and buildings $ 83,4ll, $ 9 . … --- 9 XXXXX Taxes become delinquent” -*** *
b. All propert - - b. Percentage of levy (IWa) © - - -
- property XOXOXOXOX 36,959,216 || 34,701,152 2,258,064 6.l (See Remarks) *9-7| xxxxx 3. Sample parcels represent 98.1 percent of city
c. Percentage of a to b 72. O 77 l e c. All property | - total (I Column C), and O ercent of
XXXXX º e XXXXX XXXXX W XXXXCX $ 236,466 *::::::: value of land and buildings
- IIa Column C).
III. TAX RATE (dollars per $1000) 56.56 57.82 Plus l.26 2.2 d. Percentage of levy (IVb) l? .. 2 - º
IV. TAX LEWY The delinquency data on the 4. Assessed value for current year of parcels
sample parcels is for real analyzed was $23,198,565, a decrease from
a. Land and buildings -> º Cº- -> property only. The delin- 'ear analyzed of $212,751 or 28
662,065 quency data for the entire : yz
b. . All Property city is on all property, both - -
XXXXX l,045,204 l,003, 210 4l,994 4-9 || reai and personal. 5. Columns l'º and l4 indicate the responsibility
With special assessments of each type of property for tax delinquency,
included. 1,374,726| l,321,291 53,335 3, 9 judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax' levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Táx Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) - -
#, * | *- : ..., Current Percent- I Amount Fºrest- ||Num-|."º: Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
-- age Dis– Analyze Year age De- age Dis- || ber |ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 8)
tribu- - Creage tribu- tº- # *- Parcels tax levy
tion 7 tion lla OOl % Col.9toº lºcol.iito? º E-
l. 2. 3 4. $. Ö • • f Q § 9 10. l2. One-family Multiple [Apartmen
º © e e 13. e
Condition Dwellings_IDwellingel Mouses
Que-Family Dwellings |4,268 65. 9 $12,072,736|$12,006, 295 .6 || $ 34l,416 51.5 lO49 55.0 |} 72,408 52.9 24.6 2l. 2 Number analyzed lC49 84 - 29
Flus • *
Multiple Jwellings 293 4.5 l, l99,491 l, 2.ll ,474 l... O - 33,92l 5. l 84 4.4 8,592 6.3 28, 7 25.3 e (percentages) 100 lOO 1OO
Apartment Houses 102 l. 6 l, 28.l.,924 l, l87,163 7.4 36 ,252 5. 5 29 2.5 lO,003 7.3 28.4 27, 6 Under 15 years 39. l 21.4 l'7, 2
Plus -
Store. S 83 l. 3 l, 280,713| l,287,037 .5 36,218 5. 5 l9 l, O 7,742 5.7 22, 9 22.4 Over lä years 60. 9 78, 6 82.8
- º & epair status -
Flst s over Stores LO2 l,6 l,344,864]_l, 247,146 7.3 38,032 5.7 2O l.i. 4,706 3.4 l9.6 l2.4 (Percentages) lOO lCO 1OO
We cant Lots l, 290 l2.9 798,458 777,87 2. 6 22,580 3.4 65l. 34. l 12,757 9.3 50, 5 56.5 Good condition 40.5 5l.0 4l .4
Office Bldgs. , Ware- • Minor repairs
houses & Theatres lO9 l, 7 2,450,490] 2,384,604 2.7 69,299 lC).5 8 .4 2,547 l.9 7.3 3.7 needed 44.7 4l .. 6 3l.0
* Plus Major repairs
Industrial 47 ... 7 859,756 375,686 l, 9 24,313 3.7 8 • 4 6L6 .4 l'7.0 2.5 needed l?. l 27.4 24. l.
Garages, Gas Sta- - Plus
tions, etc. lO9 l, 7 939,674] 1,037,428 10.4 26,573 4. O 24 l. 3 6,222 4.5 22. O 25.4 Unfit for use 2, 7 , º 3,5
HSTETT-3TEF -- - - Tºlus
t{coming Housed 7O l. 1 l, 103,210 l, 183,860 •l 33,46l 5.1 l6 .8 ll,346 8.3 2.l.. 4 53. 9
TOTAL 3,467 ltyO 23,4Ll, 316] 23, 198,565 .9 662,065 lCO 1907| 100 136,939 100 29.5 2O. 7
RFMARKS:
The sample parcels used ere those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
busine as and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
According to North Dakota laws taxes are levied on 50 percent of the assessed va. ue.
Delinquency items include special, assessments.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property






City Analysis - Frederick, Maryland
~ 3 -
CITY OF FREDERICK, MARYLAND.
O Percentages from the preliminary analysis of delinquent taxes in Frederick,
Maryland follow:
Table A: PARCELS ANALYZED
Type of Property Number Percent age Distribution
One Family Dwellings . . . . . . . . . . . . . . . © l, 382 . . . . . . . . . . . . . . 73.7
Multiple Dwellings . . . . . . . . . . . . . . . . . . 277 . . . . . . . . . . . . . . 14.8
Apartment Houses . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . • 3
Stores • & O © O © C ~ 0 9 @ e e º ºs e e º e e o o o e o e e o e O 33 • . . . . . . . . . . . . . l, 7
Flats over Stores . . . . . . . . . . . . . . . . . . . 58 . . . . . . . . . . . . . O 3. l
Vacant Lots . . . . . . . . . . . . . . . . . . . . © tº e 9 º' 76 • . . . . . . . . . . . . . 4.1
Office Bldgs. , Ware-
houses & Theatres • . . . . . . . . . . . . . . . . © C 16 . . . . . . . . . . . . . . .9
Industrial . . . . . . . . . . © e º 'º e o & © tº e º O 6 & © 6 10 . . . . . . . . . . . . . . • 5
Garages, Gas Stations, etc. . . . . . . . . . 3 . . . . . . . . . . . . . . • 2
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . . . © 13 . . . . . . . . . . . . . . •7–
O l,874 100.0
In Table B are shown the assessed values for each type of property studied,
and the percent age of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSÉSSED WALUES - PARCELS ANALYZED
Type of Property. In Year analyzed. In Current Year Percent age
(1933) (1934) Decrease
(thousands) (thousands)
One Family Dwellings . . . . $ 1,955, , , ...# • . . . .
Multiple Dwellings . . . . . . 463 . . . . . NOT © C C C &
Apartment Houses . . . . . . . . 176 O C C C & O Gº O O & O
Stores . . . . . . . . . . . . . . . . . O 73O • . . . . AVAILABLE • . . . .
O Flat S Over St Ores . . . . . . . 659 . . . . . © O C C Cº
Vacant Lots . . . . . . . . . . . . . 69 © O 9 O O UNTIL © O C & ©
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 461 Q Q C C C, SEPT. l. . . . . .
Industrial . . . . . . . . . . . . . . 32O © & © O © © C C C C,
Garages, Gas Stations, etc. 23 © º O C & © O C Q @
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 57O © Q & © 6 © O © tº e
All Types $5,431
In Table C below is shown the number of each type of property in the
sampling that are delinquent , the total amount of delinquency and the percent age
of distribution.
6255



City Analysis - Frederick, Maryland
- 4 -
O Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percent age Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One Family Dwellings . . . . . . 94 . . . . . . $ 5,181 . . . . . 49.2 . . . . . . . . 46.2
Flats over Stores . . . . . . . . . 16 . . . . . . 2,389 . . . . . 8.4 . . . . . . . . 21.3
Multiple Dwellings . . . . . . . . 56 . . . . . . l, 512 . . . . . 29, 3 . . . . . . . . 13.5
Stores . . . . . . . . . . . . . . . . . . . . 5 . . . . . . l, 270 . . . . . 2-6 . . . . . . . ll. 3
Industrial . . . . . . . . . . . . . . • - 2 - - - - - - 542 . . . . . l-0 . . . . . . . . 4.8
Vacant Lots . . . . . . . . . . . . . . . 15 . . . . . . . 179 • . . . . 7.9 . . . . . . . . 1.6
Garages, Gas Sta-
tions, etc. © () O © tº e e º e e o O © o (º). l © (P º e o 6 104 © 9 O C Q • 6 O © 0 (0 e º O & .9
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 2 . . . . . . 42 . . . . . 1.0 . . . . . . . . .4
191 $ll, 219 100. O 100. O
O In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percent age distribution
Of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
I'Or example, one family dwellings bore 36.0 percent of the tax levy
assessed against the delinquent parcels and were responsible for 46.2 percent of
the Current delinquency charged to these same parcels. The third column is a
ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELIIIQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percent age of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all parcels Olle
O Analyzed Analyzed
Flats over Stores . . . . . . . . . . . 12.1 . . . . . . . . . . 21-3 - - - - - - - - - 1-8
Garages, Gas Sta-
tions, etc . . . . . . . . . . . . . . . . . . •5 - - - - - - - - - - •9 . . . . . . . . . l. 8
Multiple Dwellings . . . . . . . . . . 8.5 . . . . . . . . . . 13.5 - . . . . . . . . 1-6
One-Family Dwellings . . . . . . . . 36.0 . . . . . . . . . . 46.2 - . . . . . . . . l. 3
Wacant Lot s e 0 e º o e o s e º e º e º e & O l. 3 • * > . . . . . . . l. 6 O O C C C C C & O l. 2
St Ores © tº C C C C o e º o o & © & 6 e o e º e o O 13.5 G 6 @ e 6 C C e 0 & ll - 3 - - - - - - - - - .8
Industrial Q 9 @ 9 @ G 9 @ 9 @ 6 e e º 'o e º C 5.9 & © & 6 G O e º O © 4.8 Q @ 6 @ Q @ o O © .8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 8,5 . . . . . . . . . . •4 • , , . . . . . . .l.
Apartment Holises . . . . . . . . . . . . 3.2
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 10.5
- 100. O lOO ... O
6255
City Analysis - Frederick, Maryland
- 5 -
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percent age of the total tax originally levied on each type of property which,
at the date of the survey, was still unpaid.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . 6.8
Multiple Dwellings . . . . . . . . . . . . . 20.2 . . . . . . . . . . 17.0
Apartment Houses . . . . . . . . . . . . © e & e º O C C C C C C &
Stores • , . . . . . . . . . . . . . . . . . . . . . . • 15.2 - - - - - - - - - -
Flats over Stores . . . . . . . . . . . . . . 27.6 . . . . . . . . . . 1
Vacant Lots . . . . . . . . . . . . . . . . . . . . 19.7 . . . . . . . . . . 1
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . • 12.5 . . . . . . . . . . • 5
Industrial . . . . . . . . . . . . & O & O & © tº . . 20.0 . . . . . . . . . , 8.8
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . . 33.3 . . . . . . . . . . 22.9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . O Gº & © & 6 o' o o 9
All Types 10.2 10.8
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
6255
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE
BUREAU OF THE CENSUS
DIvi Ston OF REAL ESTATE TAXATION
I N S E L E G T E D C I Ti ES
This report is for the
CITY OF FREDERICK, MARYLAND
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
wº- ---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE l. Year analyzed began January l, l933
PARCELS In In Decrease from PARCELS CITY lyz êº —January–
ALL PARCELS ( Year Current year analyzed ( (year C
year year urrent year began January l.l.934
analyzed) Analyzed Year Amount Pegent DELINQUENT PARCELS ONLY analyzed) analyzed)
A. B. C. o E. o G. • I • Delinquency reported as of March lal Q34
2. The fiscal year of
--> { 9
I. NUMBER OF PARCELS l,874 Est. 4,300 XXXXX XXXXX W = NUMBER OF PARCELS 19l XXXXX this city begins June 15
II. ASSESSED WALUE OT VITAXES DELINQUENT Taxes are due---- July l
N | l]..., 2.19
5 lº .946.065 sº - a. Land and buildings 9
a. Land and buildings # 5,431,328 || 19, 2 XXXXX Taxes become delinquent January l
b. Percentage of levy (IWa)
b. All property XXXXX 23, 162,425 || AVAILABLE º -- lO.8 XXXXX 3. Sample parcels represent 43.6 percent of city
c. All propert - total (I Column C), and ercent of
c. Percentage of a to b XXXXX 86. l UNTIL XXXXX XXXXX property XXXXX $9 40,842 *::::::: zº of land and buildings
III. TAX RATE (dollara per $1000) i d. Percentage of levy (IVb) 9. 2 8 VO.LUNITIl o
l9. 20 $ l9. 20 SEPT. l º - XXXXX e
IV. TAX IAEVY The delinquency data on the 4- Assessed value for current year of parcels
© -> sample parcels is for real analyzed was $ tº º thousand, a
tº- -º tº- º- property only. The delin- decrease from year analyzed of $ -s gº-
a. Land and buildings lo4,275 quency data for the entire thousand. or -- percent.
b. All Property N city is on all property, both *
XXXXIX 444,718 º º - real and personal. 5. Columns l'º and lé indicate the responsibility
—s of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) |F
#: umber | Percent- #ized Current Percent- Amount Percent- ||Num-|...º.º. Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Di B- yze Year age De- age Dis- || ber jº, Pie" age Dis- Number of Amount of (Percentages of number in Column 9. Table 2)
º Crea 863 tribuae tribu- Parcels tax l
tribu tribu- tion tion % C %Col evy
l. 2. tigh 4. $. Ös 7. tiºn 9. 10. ll. l2. §ºtos "Hito" (one-family Multiple | Apartment
Q © Condition Dwelling: Prairies: House 8
one-family Dreilings I ºf 73.7 || $1,955,962 § 37,554 36 - O 94 49.2 || $ 5, l8l 46.2 6.8 *** ||Number analyzed 94 56 º-
Multiple Dwellings 277 lA. 8 463,846 NOT 8,905 8,5 56 29 s 35 l,512 l3.5 20. 2 l'7, O Age (percentages) 1OO lOO LOO
Apartment Houses 6 • 3 l'76, l’5 || AVAILABLE 3,382 3, 2 tº- --> º * - º-º Under lä years 335, O 30.4 gº
Stores 33 l, 7 730,930 UNTIL l4,033 l3.5 5 2, 6 l, 270 ll. 3 l6.2 9. l Over lă years .67. O 69.6 º
epair status
Flats over Store 8 58 3. l 659 ,095 SEPT. l 12, 654 12. l l6 8.4 2, 389 2l. 3 27. 6 18.9 (Pe rcentages) lOO lCO lOO
|
Wacant Lots 76 4. l 69,645 l,337 l. 3 L5 7. 9 l?9 l.6 l.9. 7 l3.4 Good Condition 45.7 42, 9 *º
Office BTdge. Ware- Minor repairs
houses & #:::::: l6 .9 46l,550 8,857 8.5 2 l.0 42 • 4 l2.5 .5 needed 47, 9 44.6 {-
Major repairs
Industrial lO .5 320,505 6,153 5.9 2 l.0 542 4.8 20.0 8,8 needed 5.5 7. l. º
Garage 8, Gas Sta-
::::::::: 3 • 2 23,695 454 .5 l • 6 lC4 • 9 35. 3 23, 9 ||Unfit for use l-l 3.4 -
Hotels. Clubs t -
Rooming Houses L3 ... 7 570,125 10,946 l0.5 --> -> - gº- -> -*
TOTAL l,874 LOO 5,431,328 lO4,275 lCO l.9l 10O ll, 219 100 lO. 2 lO,8
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots e
statue were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
Assessments and tax
City Analysis ~ 3 --
CITY OF GREENSBORO, NORTH CAROLINA
\
Percentages from the preliminary analysis of delinquent taxes in
O Greensboro follow; -
Table A PARCELS ANALYZED tº e
Type of Property Number Percentage Distribution
One Family Dwellings 0 s e c 6 @ 6 e o e o o o 2582 © 0 0 & 0 & 6 O © e o O O 74.4
Multiple Dwellings • . . . . . . . . . . . . . . 203 • . . . . . . . . . . . . 5, 8
Apartment Hous tº o e o o o e o e < * o 8 © O & O 0 O © o (9 O C C, C • 2
Stores o o o o e o o o • e o o o o e o e o o e o o o 9 o 284 • e o e o e s e o e s e e 8, 2
Flats over Stores © C C D e o O e o O 6 o e C & O 23 © C G O 9 o' C. Q @ e º O ſº • ?
Wacant Lots © o O © C 0 e º o O e o e g o 9 @ O g o O ſo 199 • * * * * * * - - - - - - 5.7
Office Bldgs. 5 Ware- - - e
houses & Theatres . . . . . . . . . . . . . . . . s 52 • . . . . . . . . . . l. 5
Industrial © C 0 0 & 0 o 9 o O 9 @ 9 o o Q o e o e e o 9 @ 40 o e e o e o 'o e e o e o e ls 2
Garages, Gas Sta- - -
tions, etco • . . . . . . . . . . . . . . . . . . . . . . . 45 9 e o e o e o e o e e o o ls 3
Hotels, Clubs, - e
O Rooming Houses • , . . . . . . . . . . . . . . . . . o 38-- - - - - - - - - - - - - - —-9-–
All Types 3,470 100,
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as com—
pared with the year analyzed.
Table B : ASSESSED WALUES -- PARCELS ANALYZED
Type of Property In Year Analyzed In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands) -
One Family Dwellings . . . . $13,004 • . . . . . . . . $ 9.227 . . . . . . . . 25, 2
Stores tº 9 @ 9 @ 9 @ 9 @ 9 & 0 & © tº C C O 10,443 o e e o o e c o o 7,909 e e e o e o e 9 24.3
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 7,478 . . . . . . . . . 5,410 . . . . . . . . 27.6
O Industrial . . . . . . . . . . . . . 2,826 C O Go O O. O & © O 2,078 O © tº 6 @ O Q @ 26, 5
Hot els, Clubs,
Rooming Houses • . . . . . . . . 2,145 - - - - - - - - - 1,593 - - - - - - - 25.7
Garages, Gas Sta- -
tions, et Co . . . . . . . . . . . . . . l, 882 . . . . . . . . , 1,407 - - - - - - - - 25, 2
Multiple Dwellings . . . . e. e ls 707 - - - - - - - - - 1,297 : . . . . . . . 24.0
Vacant Lots . . . . . . . . . . . . . l,669 • . . . . . . . . 1,160 . . . . . . . . 30 e 5
Apartment Houses • . . . . . o e 321 - - - - - - - - - 24l • - - - - - - - 25e0
Flats Over Stores • , o, o o o 321 - - - - - - - - - 24l O © O © O O O. O. 25.0
All Types C 6 O © O © Q O © (9 4], s 803 © O O C & O © O O 31,066 O © O C Q @ O © 25, 7
In Table C is shown the number of each type of property in the sampling
that are delinquent, the total amount of delinquency and the percentage of
distribution.
414
Greensboro, N. C. ~...~~
Table Cº . PARCELS DELINQUEN
Type of Property By Number By Amount JPercentage Distribution
Parcel S Parcels By Number By Amount
- Analyzed Analyzed &
One Family Dwellings. . . . 1736 . . . . . $90,565 . . . , 77.0 . . . . . . 40.4
Stores . . . . . . . . . . . . . . . . . 142 - . . . . 54,524 . . . . 6.3 . . . . . . 24.3
Multiple Dwellings . . . . . 137 . . . . . 14, 779 . . . . 6°l . . . . . . 6, 6
Vacant Lots . . . . . . . . . . 137 o . . . . 13, 283 . . . . 6 ol. • . . . . . 5.9
Hotels, Clubs,
Rooming Houses a . . . . . . . . 26 . . . . . 10,430 . . . . l. 2 . . . . . . 4.7
Office Bldgs. 5 Ware-
houses & Theatres . . . . . . 25 . . . . . 14, 223 . . . . l-l. . . . . . . 6e 4
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . 21 - - - - - ll, 126 . . . . •9 - 2 - - - - 5.0
Industrial . . . . . . . . . . . . . 15 . . . . . 10,920 - - - - •7 . . . . . . 4.9
Flats Over Stores . . . . a • 8 . . . . . 896 . . . . • 3 - - - - - - • 4
Apartment Houses . . . . . . . 6 • . . . . 3,211 . . . . •3 . . . . . • 1.4
All Types © D G O © g o O © 2253 • * * * * 223,957 O O © () 100. C O C Q & © 100 o
In Table D given below, the percentages relating to taxes assessed
against each type of these sample parcels and to the taxes unpaid by these
Same parcels are important . The first column of this table shows the
percentage distribution of the tax levy against the several types of property.
he second column shows the percentage distribution of total current delin-
quency against these parcels.
For example, one family dwellings bore 30.2 percent of the tax levy
assessed against the delinquent parcels and were responsible for 40.4 percent
of the current delinquency charged to these same parcels. The third column
is a ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUEFICY ON PARCELS ANALYZED
Type of Property Percenº. of Percentage of Ratio Column
Tax Levy on Delinquent Taxés two to Column
All Parcels on all Parcels OIle
Analyzed. Analyzed
Apartment Houses . . . . . . •7 . . . . . . l. 4 e e s e e o e o e s e 2.0
Multiple Dwellings . . . . . 4.1. . . . . . . 6-6 . . . . . . . . . . . 1-6
Vacant Lots . . . . . . . . . . . . 4.0 . . . . . . 5, 9 O C C C C 6 @ C & O © l. 5
One Family Dwellings ... • 30.2 . . . . . . 40.4 . . . . . . . . . . . le&
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . 4.
5
Stores o o e c o e e o e o e o e e º e o 2
Hotels, Clubs,
•0 © 9 @ e O e e o O 9 @ lol
3
© C Q @ e Q e º O © Q3 •9
Rooming Houses . . . . . . . . . 5, 2 7 • e e s e e e s e e º o • 9
Industrial . . . . . . . . . . . . . 6,5 . . . . . . • 9 O © tº Q o o O & C G Q • 8
Flats Over Stores © e e o O O • 8 e s 2 & © Q .4 • * * * * * * * * * * • 5
Office Bldgs. , Ware- *
houses & Theatres . . . . . 2.--18-3- - - - - - - --6-4--. . . . . . . . . . . . • 3
- lOO . 100.
- The first column of Table E below shows the percentage of the number
of parcels analyzed that are delinquent. The second column shows the percen—
tage of the tax levy charged to each type of delinquent property.
414



Greensboro, N. C. - 5 -
Table E: PERCENTAGE OF DELINQUERCY OF SAIMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
Of
414
One Family DWellings • . . . . . . 679? • . . . . . . . . . 60-7
Multiple Dwellings . . . . . . . . . 67's 8 • . . . . . . . . . 73.3
Apartment Houses . . . . . . . . . . , 75.0 . . . . . . . . . . 87-9
Stores • . . . . . . . . . . . . . . . . . . . , 50 °0 . . . . . . . . . . 43 ºl
Flats over Stores . . . . . . . . . . 34.8 . . . . . . . . . . 23.4
Vacant Lots . , s , , . . . . . . . . . . , 68.8 • , . . . . . . . . 66e 6
Office Bldg.s. 5 War e-
houses & Theatres . . . . . . . . . . 48.1 • . . . . . . . . 15.9
Industrial . . . . . . . . . . . . . . . . . 37.5 • . . . . . . . . . 33.9
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . 46.7 . . . . . . . . . . 49s 3
Hotels, Clubs s e
Rooming Houses . . . . . . . . . . . . . . 7423. . . . . . . . . . . . 49.6—
All Types . . . . . . . . . . . . . 64-9 45 e4
Copies of this preliminary
Commerce, Washington, D. C.
report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BURBAU of THE CENSUS
O4MBOM OF REAL EDTATE TAXATON
I N S E L E G T E D C M T i ES
_*
/
This report is for the
* cºry Oſº GREENSBoao, n.c.
Table 1. Summarises general property tax delinquency in the city as a whole and for semples analysed
WASHINGTON Table 3• Summarizes by types of property, similar data for he parcels analysed.
º Sable 3• Summarises condition of delinquent dwelling property in semple parcels analyzed.
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY- | 8AMPLE WHOLE l, Year analyzed began April 1, 1932
PARCELS In . . . . . [ PARCELS ;
ALL PARCELS (year Year Current year analyze • (year year Current year began April 1, 1935
analyzed) Analyzed Year *** |Peºent DELINQUENT PARCELS ONLY analyzedj analyzed? . | * , , . Q_
A. B. —º + * - O © —*— —#: li–1. Belinquency reported as of January 1, 1939
T-w —i- —r r- w *. —w * *w —r -y- *! | *—
* } º * 2. The fiscal year of º
I. NUMBER OF PARCELS s,470 84,000 — JOXXXX XXXXX NUMBER or PARCsis *.** XXXXX this city begins * –
- K. * d C2 &
* - * - a • Land and buildings - - - sº
a. Land and buildings —k— *::: i’ * t —w 2009.-- —|| Texas become delinquent January 1
| 9.788 23.305.847. , 28.8 ºb. Percentage of levy (TWa) + .4 f ** - º e
b. All property XCCCXX 102,205,635 wee, ,788 as: is, | " - 2 A” ". . . . - 45 | XXXXX 3. Sample parcels represent 14.9 rcent of city
tage —w - TH} : ©. w º total (i Column c), and ºercent of
- ~r- * - -- f' . • * * --w –– IIa Column C).
III. TAX RATE (dollara per $1000) See Note See Note I See Note, i | 3. Percentage of levy tryū) 44.4 **
w - - º 4.
IWe TAX + *—a—a *-*-- The délinquency deta on the " , ** Assessed value for current year of parcels
© i r {sample parcels is for real y analyzed was $ 31,056.801_, a decrease
a. Land and buildings 493,735 tº- dº asº - ||property only. The delin- 4 { e from year analyzed IOA'736-61 OY"
- † + guency, data for the entire 25-7 percent •
b. All Propert .7||city is on all property, both *
º y YºCººr l, lºo,484 va,078 889,408, 32.1]: and 'personal. 9 5. Columns 13 and 14 indicate the responsibility
! ', i. v– • ' .. | of each type of property for tax delinquency,
H º judged by the samples analyzed. Celum 13
---- —a. shows the percentage of total number of par-
& J. cels analyzed on which taxes are unpaid,
* - * - ' . . . . . . Columa lé shows the percentage of tax levy
TABLE 3. . ANALYSTS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY unpaid. -
A. 1– 3– - --
all sampts PARCELS ANalyzed º DELINQUENT'auriz PARCELs only DELINQUENCY OF SAMPLE
By Number -ā By Assessed Walue 4 ſ By Tax Levy By Number Taxes Delinquent PARCELS (PERcmacs) -
TYPE OF TNumber Percent- || Year Current | Percent Amo P tº -
tº unt Percent- || Num- || Poręelºvº Amount Percent- - By By TABLE-3, CONDITION OF DELINQUENT DWELLING PROPERTY
PROPERTY age Dis- Analyzed Year *:::::- *ge Dis- || ber ºiº- *śiº- *:::::::: iºnount of . (Parcentages of number in Column 9. Table 2)
tribu- } tribu- tion tion *:::::::= |*|†.” →—-- -
l- 2. “gº 4. $. 6. 7, tiºn 9. 10 ll. l2. G. ii One-family Multiple [Apartmen
* Q r– —; © © Condition ingº id:
- 2 9,322 || 30, 2 || 1736 || 77. O # 90,565 40.4 gº. Tºo.” O Bruine-Pºulas: eus:
one-tently prelunge lº l tº #13,004,895|$9,727,407 25.2 | # 149,3 e e ! O o —ſº “* L-º-i-º-L-3
Multiple Dwellings 2O2 5, 8 l,707,598 1,297,590 AA 24.0 20, 167 4.l lº” 6 •l 14,779 6.6 67.8 73.3 - e (percentages) 10O. lC3 |CO * * #.
Stores 284 8, 2 lò,443,842|| 7,909,226 24, 3 l26,592 25.6 l42 6.3 54,524 24.3 50.0 48.1 || over 15 years 47.l | 18.3 |*33.3
- —w-r |Repair status {
Fiat's over Store B 23 • 7 321, 750 24l,515 25, O 3,825 | - ..º 8, •3 896 .4 34 -8 23.4 (Pe rcentages) 100. 100 lCO
Wacant Lots l99 5, 7 l,669,939) 1,160,898 30.5 19,944. 4.0 l37| 6, 1 ; 13,283 ‘5.9 68, 8 66.6 ||Good condition 33.5 25.5 66, 7
Office TBIdge., Ware- Fº repairs º
houses & Theatres 52 l,5 7,478,881| 5,410,135 27.6 89,730 l8.35 25 l. l l4, 223 6.4 48, l l5, 9 needed l4.4 56.9 33.3
_ N A. wº- Major repairs
Industrial 40 l, 2 2,826,382 2,078,010 26, 5 32,231 6, 5 l5 ... 7 10,920 4.9 37.5 33.9 needed 50.4 l6, 8 9
*:::::::::: *- 45 l. 3 1,882, 557| l, 407,380 || 25.2 22,563 || 4.6 2l; .9 Ll, l?6 5. O 46, 7 *** ||Unfit for use l, 7 28 (Y
© –a– * t —l— —r- _ſ º : * *
::::::::::: 35 le O 2,145,968] 1,593,490 25.7 25,710 || 5.2 , 26|| 1.2 lC),430 4. 7 "74.3 | 40,6
w - {
TOTAL 3,470 100 41,803,412 31,066,80l 493,735 lOO 2255] 100 223,957 100 º
REMARKS:

The above analyeis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts
business and high-value areas, (b) representative high, medium, and low grade residential
status were taken from official city tax records.
Inventery, CWA Project F-39.
The Revies used in this analysis are based on the following rates: ſ
from school district taxes $7.70 per M. This report is a consolidation"of analyses for each section of the city,
Old, City
$12.00 per M, New City $10.70 per M.
(or about l,800 inhabitants each), chosen so as to include (a) '
areas, and (c) various types and, locations, 6f vacant lo
Classification as to type of property, and age, and condition of dwellings were obtained from the Réal Property.
ts,
t
substantially all
Assessments and tax,
The portion of the New city exempt,"
* | 1 , , * }
CITY OF HAGHRSTOWN, MARYLAND
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One-Family Dwellings • . . . . . . . . . . . . . . 529 . . . . . . . . . 42.9
Multiple Dwellings . . . . . . . . . . . . . . . . • 384 . . . . . . . . . 31.1
Apartment Houses . . . . . . . . . . . . . . . . . . . 31. . . . . . . . . . 2.5
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 . . . . . . . . . 2.8
Flats Over Stores . . . . . . . . . . . . . . . . . . 56 . . . . . . . . o 4.5
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . 71 . . . . . . . . . 5, 7
Office Bldg., Ware-
houses & Theatres . . . . . . . . . . . . . . . . 28 . . . . . . . . © 2, 3
Industrial . . . . . . . . . . . . . . . . . . . . . . . . © 59 . . . . . . . . © 4.8
Garages, Gas Stations, etc . . . . . . . . 13 . . . © Q l-l
Hotels, Clubs, Rooming Houses. . . . . . 29 • . . . . . . . Q 2.3
All Types l, 234 lOO ... O
Table B: ASSESSED WALUES - PARCELS ANALYZ.ED
Type of Property In Year analyzed
(1933)
(thousands)
One-Family Dwellings . . . . . . . . . . . . . . . . . . . . . . . . . © $ 2,590
Multiple DWellings . . . . . . . . . • * * * * * * * * * * * * * * * * * * 2,408
Apartment Houses . . . . . . . . . . . . . . . . . © e º O © O Gº & © tº e e © l,006
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 @ & l, 320
Flats Over Stores . . . . . . . . . . . . © G e o e o e º e º 'º e s e e º o l, 24l
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Office Bldgs. , Warehouses & Theatres . . . . © l, 282
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . © 1,673
Garages, Gas Stations, etc . . . . . . . . . . . . . . . . . . © 142
Hotels, Clubs, Rooming Houses . . . . . . . . . . . . . . . . gº l, 359
All Types $13,099
Table C: PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . . . . . 205 . . . . $10,363 . . . . 47.0 . . . . 22.6
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . © & 7 © 9,324. . . . . 1.6 . . . . 20.4
Multiple DWellings . . . . . . . . . . ... ll.9 º 6,945 . . . . 27.3 . . . . 15.2
Flats Over Stores . . . . . . . . . . . . © 24 . 6,436 . . . . 5.5 . . . . 14 •l
Industrial . . . . . . . . . . . . . . . . . . . © 16 O © 4,030 . . . . 3.6 s . . . 8.8
Stores • . . . . . . . . . . . . . . . . . . . . . . . 12 . . 3,448 . . . . 2.8 . . . . 7.5
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . © 7 G tº 2,454 • . . . l, 6 . . . . 5.3
Apartment Houses . . . . . . . . . . . . . . 9 O © l,479 . . . . 2.l. . . . . 3.2
Garages, Gas Stations, etc . . . 7 Gº O e 777 . . . . 1 - 6 - . . . le?
Wacant Lots . . . o o e º 'o º e º e º º e & © © Q 3O © tº - 529 © & © ſº 6.9 O © tº C l, 2
All Types 436 $45,785 100.0 l00.0
6462


-4-
In Table D given below, the percent ages relating to taxes assessed against
each type of these sample parcels and to the taxes unpoid by these same parcels
are important . The first column of this table shows the gºercentage distribution
of the tax levy against the several types of property. The second column shows
O the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings oore 19.7 percent of the tax levy assessed
against the delinquent parcels are were responsible for 22.6 percent of the cur-
rent delinquency charged to these same parcels. The third column is a ratio of
relative delinquency.
Table D: TAX LEVY AND TAX DELINQUINCY OF PARCELS AIALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to column
All Parcels On all Parcels OYle
Analyzed. Analyzed
Vacant Lot S. . . . . . . . . . . . . . • 6 . . . . . . . . . 1.2 . . . . . . . . . . . . 2.0
Hotes, Clubs,
Rooming Houses . . . . . . . . . . 10-3 . . . . . . . . . . © 20.4 . . . . . . . . . . . . 2.0
Flat S Ovér Stores . . . . . . . 9.5 . . . . . . . . . © e 14.1 . . . . . . . . . . . . l. 5
Garage S, Gas Sta-
O tions, etc . . . . . . . . . . . . . . . l. 1 . . . . . . . . . . . l. 7 . . . . . . . . . . . . l. 5
One-Family Dwellings . . . . 19.7 . . . . . . . . . . . 22.6 . . . . . . . . . . . . l. 1
Multiple DWellings . . . . . . 18.4. . . . . . . . . . . . l6-2 . . . . . . . . . . . . ... 8
Stores . . . . . . . . . . . . . . . . . © 10.1 . . . . . . . . . . . 7.5 . . . . . . . . . . . . • ?
Industrial . . . . . . . . . . . . . . 12.8 . . . . . . . . . . . 8.8 . . . . . . . . . . . . • 7
Office Bldgs, Ware-
houses & Theatres . . . . . . . 9.8 . . . . . . . . . . . 5-3 . . . . . . . . . . . . • 5
Apartment Houses . . . . . . . . 7.7 . . . . . . . . . . . 3.2 . . . . . . . . . . . . .4
lOO ... O 100.0
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
O Table E: PERCENTAGE OF DELINQUENCY OF SATIPLE PARCELS
Type of Property By Number By Amount of
of Parcel S Tax Levy
One Family Dwellings . . . . . . . . . . . . . . . 38.8 . . . . . . . . . . 40.0
Multiple DWellings . . . . . . . . . . . . . . . . 3l •0 . . . . . . . . . . 28.8
Apartment Houses . . . . . . . . . . . . . . . . . • 29.0 . . . . . . . . . . l4.7
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35-3 . . . . . . . . . . 26. l
Flat S Over Stores . . . . . . . . . . . . . . . . 42.9 . . . . . . . . . . 51.9
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . • 42-3 . . . . . . . . . . . 67.1
Office Bldgs. , Ware-
houses & Theatre S . . . . . . . . . . . . . . . . . • 25.0 . . . . . . . . . . l9.1
Industrial . . . . . . . . . . . . . . . . . . . . . . . • , 27.1 . . . . . . . . . . 24.l
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . . . . . . 53.8 . . . . . . . . . . 54.6
Hotels, Clubs,
Rooming House is . . . . . . . . . . . . . . . . . . . * . . 24.l. . . . . . . . . . . 68. 6
O All Types 35. 3 34.9
Copies of this preli:linary report may be procured by Writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D. C.
4847
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREIAU OF THE CENSUS
Division OF REAL ESTATE Taxarion
I N S E L E G T E D C IT I ES
This report is for the
CITY OF HAGERSTOWN, MARILAND
Table le Summarises general property tax delinquency in the city as a whole and for Bamples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarises condition of delinquant dwelling property in sample parcels analyzed.
| -- I O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
sample . WHOLE CITY SAMPLE WHOLE l, Y •
ALL PARCELS PARCELS “. . In " In IDecrease from PARCELS CITY * *** **-iana 1, 1922
(year Year . Current year analyzed (year (year Current year began June 1, 1934
analyzed) Analysed Year Amount Peysent DELINQUENT PARCELS ONLY analyzed) analysed) - *—
A• B. C. D. © © G. H. I • Delinquency reported as of March 31, 1934.
2. The fiscal year of •º
1. Mºss of Pancris l, 234 7.0% tº XOXOXOXOX XXXXX | W. NUMBER OF PARCELS *__º: this city begins June 1
II, ASSESSED WALUB §4. WI.TAXES DELINQUENT Taxes are due---- June lº
l3, 104,724 25, 500, OOO - º a. Land and buildings $ 45,785 -
as Land and buildings $ 13,104, $25,500, H y XOCOCK Taxes become delinquent Jan. 1
b. ropert OO . OOO cº-º tºº b. Percentage of levy (IWa) 34.9 & -
All property XOCOOK 28,5 9 E+ ºn XO COOK 3. Sample parcels represent lºº_percent of city
• Percentage of a to b - o c. All propert total (I Column C), and 51.4 percent of
C XOCOCK 66.2 O ~4 XXXXX XXXXX property XOXO.O.O.K $108,500 | assessed value of land and buildings
lO.00 lC). OO }: t— º * XOXOCOX 28, 2
IV. TAX LEWY The delinquency data on the 4. Ağ. #. gº; 3,
H sample parcels is for real Bº § º,
& e d and buildings º - - Etº property only. The delin-
Lan Ilê l31,046 sº quency data for the entire
be All Property - •. --> - city is on all property, both
YOO.C.C ( 385,000 P- real and personal. 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
<! judged by the samples analyzed. Columm 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQūENT SAMPLE PARCELS ONLY DRIINQUENCY or saxºs
By Number By Assessed Value By Tax Levy By Number Taxes Delinquent . PARCKLS (PERCENTAGE) ||= == à
TYPE OF TNURBSFTPercent-TYear Current Percent * Pe —I | i
PERTY * LAmoun & Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PRO age Dis– Analyzed ||Year age De- g ege Dis- ||ber |ºgº, Die- agº. Dis- ||Number of Amount of || (Percentages of number in column 9. Table 2)
tribu- OTOCA38 tribu- tº- - #ºu- Parcels tax le 6.
tion 7 tion llo Ol £ºse lºſſo, y
l, 2. 3 4 • $. Öe e e 9. | 10. l2. 13 l4 - º tiple i Apartment
Q © º C t -
- 2 25,910 l9, 7 2O5 47. O $ . cºndition Dºliº. Pºllings Hºuses.
one-rently brainings I ºf 42.9 || $2,590,974 sº- $ 25, ſº º lo,363 22.6 38.8 *:9 ||Number analyzed 205 ll.9 9
Multiple Dwellinge 384 3.l.l 2,408,223 º - 24,082 l8, 4. ll.9 || 27.3 6,945 l:5, 2 31 e O 88.8 ||Age (percentages) lOO LOO 1OO
H -
Apartment Houses 2.5l 2.5 l,006,485 tºº lo,065 7. 7 9 2. l l, 479 3.2 29 e O l4. 7 Under 15 years 40,0 2}... 8 22, 2 --
Store & 34 2.8 || 1,320,528 £0 -> l3,205 lC. l 12 2.8 3,448 7.5 35, 3 26.1 || over 15 years 60s O 78.2 77.8
- - - epair status -
Flats over Stores 56 4.5 l, 24.l., 165 *— EH sº - l2,4ll 9, 5 24 5. 5 6,436 l4 •l 42.9 5l e 9 (Percentages) lCO lCO lOO
Wacent Lotg 7l 5, 7 titl_t – -> 788 • 6 3O 6, 9 529 l. 2 42.5 67 el locos º 63 e 9 58 e 8 33, 3
Office gº." Wºº- - !-4 . - nor repair 8
houses & mºre. 28 2, 3 l, 282,916 2: º l2,829 9.8 7 l. 6 2,454 5, 3 25. O l?. l needed 30, 7 31, 9 66 = 7
ºf - jor repairs
—Industrial- 59 4.8 1,673,860 <d º l6,739 l2. 8 l6 5, 6 4,030 8.8 27.1 24. l needed 4.4 6.7 G->
Garages. Gas Sta-
tº ste. 15 l-l 142,215 P- º l, 422 l-l 7 || 1 , 6 777 le 7 53 e 8 54.6 ||Unfit for use l.0 2, 6 -
Hotels. Clubs - -
flooming House, 29 2,3 l, 359,540 <! Gº- 13,595 lC).3 z l. 6 9,324 20.4 24, l 68s 6
total l, 234 lOO 13,104,724 -> l3l,046 lOO 436 || 100 45,785 lOO 35, 3 34.9
REMARKS:
The above analysis is a part of Civil Works Project F-40,
The sample gargels used are those contained tº selected Census Enumoration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areae, and (c) various types and locations of vacant lots.
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Tnventory. Cwa Pro tact ºzºa.
Assessments and tax













City Allalysis — Indianapolis, Indiana.
~ 3 -
CITY OF INDIANAPOLIS, INDIANA. . .
Percentages from the preliminary analysis of delinquent taxes in
Indianapolis, Indiana.
Table A : PARCELS AiLALYZED
Type of Property Tumber Percentage Distribution
One"Family Dwellings . . . . . . . . . . . . 5,448 . . . . . . . . . . 55. 5
Multiple Dwellings . . . . . . . . . . . . . • 2, 175 . . . . . . . . . . 23. 3
Apartment Houses . . . . . . . . . . . . . . . . 140 . . . . . . . . . . 1.4
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . 407 . . . . . . . . . . 4.1.
Flats over Stores . . . . . . . . . . . . . . . 164 . . . . . . . . . . l. Tº
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 815 . . . . . . . . . . 8.2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . 136 . . . . . . . . . . l. 4
Industrial . . . . . . . © e o O e º e o e < e e e o o 66 . . . . . . . . . . 7
Garages, Gas Sta—
tions, etc. . . . . . . . . © e º e e º e o e º e o e e 390 . . . . . . . . . . 4. O
O Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . © 77 . . . . . . . . . . ... 8
All Types 9, 818 - lOO ... O
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as
compared with the year analyzed.
Table B: ASSE3SED WAIUES - PARCELS AIALYZED
Type of Property In Year analyzed. In Current Year Percentage
f (1933) (1934) Decrease
(thousands) (thousands)
One-Family Dwellings . . . . . § 16, 171 . . . . $ 15, O70 . . . . l. 2
iſultiple DWellings . . . . . . 9,812 . . . . 9, 405 . . . . 4.2
Apartment Houses . . . . . . . 5,409 . . . . 5, 296 . . . 2. l
O Stores . . . . . . . . . . . . 22,003 . . . . 2l, 486 . . . 2.4
Flats Over Store e - © Q @ e 2,595 . . . . 2, 549 . . . . l. 8
Vacant Lots . . . . . . . . . 3,993 . . . . 3, 791 . . . . 5. l.
Office Bldgs. , Ware-
houses & Theatres . . . . . . 19, 80]. . . . . 20, 723 . 4. 7 Plus
Industrial . . . . . . . . . . 3, 775 . . . . 3, 720 . . . . 2.4
Garages, Gas Stations, etc. . 15, 727 . . . . 13,441 . . . . 2.5
Hotels, Clubs,
Rooming Houses . . . . . . . . 9,806 . . . . 9, 692 . l. 2
All Types $106, 103 $105, O77 l. O
In Table C below is shown the number of each type of property in
the sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:

6651
City Analysis — Indianapolis, Indiana.
–4–
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
O Parcels Parcels By Number By Amºunt
Analyzed Analyzed
One-Family Dwellings . . . . . . . . l, 237 . . . . . . $ 74, 183 . . . . . 55.9 . . . . . . . 21.7
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 20 . . . . . . 52, 176 . . . . . .9 . . . . . . . 15. 3
ſultiple DWellings . . . . . . . . . . 493 . . . . . . 50, 601 1. . . . 23.3 . . . . . ... lé. 8
Stores . . . . . . . . . . . . . . . . . . . . . . 63 . . . . . . 50, 54l . . . . . 2.8 . . . . . . . 14.8
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . • * ~ * * c s e 6l . . . . . . 26, 598 . . . . . 2.8 . . . . . . . 7.7
Apartment Houses . . . . . . . & © tº e º e 29 . . . . . . 25, 555 . . . . . l. 3 . . . . . . . 7. 5
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 16 . . . . . . 20, 253 . . . . . • 7 . . . . . . • 6.0
Industrial . . . . . . . . . tº e º tº e Q ſº 9 º' ll. . . . . . . l6,486 . . . . . • 5 . . . . . . . 4.7
Vacant Lots . . . . . . . . © e º gº e º e e 'o 258 . . . . . . 15,900 . . . . . 11.7 . . . . . . . 4.7
Flats Over Stores . . . . . © e o 'º e 6 25 . . . . . . . 9,455 . . . . . l. 1 . . . . . . . 2.8
All Types 2, 213 $341, 748 100. O lCO. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
Of the tax levy against the several types of property. The Second column shows
the percentage distribution of total curl ent delinquency against these parcels.
For example, one-family dwellings bore lă.2 percent of the tax levy
assessed against the delinquent parcels and Yiere responsible for 21.7 percent
Of the current delinquency charged to these same parcels. The third Column is .
a ratio of relative delinquency.
Table D; aſ AX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZE
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
O Tax Levy on Delinquent Taxes/two to Column
All Parcels on all Parcels O]].62
Analyzed Analyzed
Industrial . . . . . . . . . . . . . . 2.7 . . . . . . . . . . . 4.7 . . . . . . . . . . . . • . . l. 7
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 9.2 . . . . . . . . . . . 15.3 . . . . . . . . . . . . . . . l. Tº
Multiple DWellings . . . . . . 9.3 . . . . . . . . . . . 14.8 . . . . . . . . . . . . . . . l. 6
Apartment Houses . . . . . . . . 5. l . . . . . . . . . . . 7.5 . . . . . . . . . tº e o e º º l. 5
One-Family Dwellings . . . . 15. 2 . . . . . . . . . . . 21.7 . . . . . . . . . . . . . . . l. 4
Flats over Stores . . . . . • 3.4 . . . . . . . . . . . 2.8 . . . . . . . . . . . . . . . l. 3
Vacant Lots . . . . . . . . . . . . • 3.8 . . . . . . . . . . . 4.7 . . . . . . . . . . . . . . . l. 2
Stores . . . . . . . . . . . . . . . . . . 20. 7 . . . . . . . . . . . l4.8 . . . . . . . . . . . . . . . ... ?
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . 13.9 . . . . . . . . . . . 7.7 . . . . . . . . . . . . . . . ... 6
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 18. 7 . . . . . . . . . . . 6.0 . . . . . . . . . . . . . . . • 3
O All Types * 10O. O 100. O
6651


City Analysis — Indianapolis, Indiana.
– 5 —
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The Čecond column of Table E shows ther
percentage of the total tax originally levied on each type of property, which,
at the date of the Survey, was still unpaid.
d \,
Table E: ERCEi:TAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By iTumber By Amount of
of Parcels Tax Levy
One-Family Dwellings . . . . . . . 22. 7 . . 36.4
Multiple Dwellings . . . . . . . . 22.7 . tº 6 40, 9
Apartment Houses . . . . . . . 20. 7 . © . 37.5
Stores . . . . . . . . . . . . . 15.5 . . . 18.2
Flats Over Stores . . . . . . 15. 2 . . . . . 28.9
Vacant Lots . . . . . . 31.7 . . . . 31.6
Office Bldgs. , Ware-
houses & Theatres . . . . . . . ll. 8 . gº 8. 1
Industrial . . . . . . . . . . . . 16, 7 47. l.
Garages, Gas Sta—
tions, etc . . . . . . . . . . . lj. 6 . . . . 15.4
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 26.0 . . . . . 42.2
All Types 22. 5 25.6
Copies Of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.
6651
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE This report is for the
BUREAU OF THE CENSUS - I N S E L E G T E D C I T | ES
(lity of INDIANAPOLIS, INDIANA
DIVISION of REAL ESTATE TAxATION
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in semple parcels analyzed.

– ---- N O T E S ----
TABLE 1. SUMMARY FOR THOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY wº- SAMPLE WHOLE l. Year analyzed began January 1, 1933
PARCELS In In Eecrease from PARCELS ;
ALL PARCELS ( Year Current year analyzed year
year (year Current year began Jamuary l, 1934
analyzed) Analyzed Year Anºt Pegent DELINQUENT PARCELS ONLY analyzed) analyzed)
A- B. C. D. e e %. © I • Delinquency reported as of March l, 1934
- 2, 2 2. The fiscal year of
I. NUMBER OF PARCELS 9,818 Est. llO,000 - XXXXX XXXXX W. NUMBER OF PARCELS ,213 XXXXX this city begins
w - Ianuary—l
Net ACCUMULATED
II. ASSESSED WALUE WI.TAXES DELINQUENT Taxes are due---- January—l
$108,103,041 |&78,618,420 #378,778,190 ° 49.3% . Ol a. Land and buildings $ 34l, 748
8 o *śs: I) (see Remarks - II) XXXXX Taxes become delinquentMay - November
b. Percentage of levy (IWa) -
b. All property XOXOXOXOX 571,236,430 || 510,934,410 60,302,020 10.6 ACCUMULATED 25.6 XXXXX 3. Sample parcels represent 8.9 percent of city
b • All propert total (I Column C), and 28.0 percent of
c. Percentage of a to XXXXX 66.3 ** | xxxxx XXXXX c. All property XXXXX $1,194,572 || assessed value of land and buildings
III, TAX RATE (dollara per $1000) O d. Percentage of levy (IVb) (IIa Column C) º
12, 60 l3. l 0 |Plus . 50 4. XOXOCXX 16-6 ||4. Assessed value for current year of parcels
IW, TAX LEWY The delinquency data on the analyzed was $105,077,577, a decrease
sample parcels is for real - f analyzed of $1,025 464 or
l, 336, 899 se sº º sº property only. The delin- rom year
a. Land and buildings 2 * ~ Nº. 9 quency data for the entire _l.0 percent •
b. All Property city is on all property, both
p XXXXX 7,197,579 6,693,240 504,339 7.9 || real and personal. 5. Columns l'º and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
Bhows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#y *|†rº- lºº..., |gºrent Percent- || Amount Percent- || Num- || Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyze Year age De- *&e Dis- || ber ºiº- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea Se tribu- T1 Oul- tribu- Parcels | tax levy
:* tion ll tion % Col.9toº ! #Col.ilto?
l. 2. tigº 4. $. Ö . 7. $ºn 9. 10. :* - l2. iš. ii. One-family Multiple | Apartment
& -º- * Condition Drelling: Dwellings| Houses
One-Family Dwellings | 8,448 55.5 |$16,171,443 ||315,970,945 | 1.2 |$ 203, 760 | 15-2 l237 55, 9 $ 74, 183 2] , 7 22.7 *** ||Number analyzed l237 493 29
Multiple Dwellinge 2, 175 22.2 9,812,929 9,405, 287 4 - 2 l23,643 9. 3, 493 22.3 50, 60l l4.8 22. 7 40, 9 Age (percentages) lOO lOO 1OO
Stores 407 - 4.l 22,008,950 21,486,734 2.4 277, 313 2O. 7 63 2.8 50,541 l4.8 l5.5 l8.2 Over 15 years 78 s.3 87, O 79.3
- t Repair status
Flats over Store 8 l64 l. 7 2,595,670 2,549,200 1.8 32,705 2.4 25 l-l 9,455 2.8 l6. 2 28.9 (Percentages) lOO lOO lCO
Wacant Lots | 815 8, 2 3,993,470 || 3,791,000 5. l 50, 318 3.8 258 ll, 7 l5,900 4 •7 31, 7 31.6 Good Condition 24, 2 19.3 4l .4
Office EIdgg., Ware- l Plus • º Minor repairs
houses & Theatre 8 .136 . l, 4 19,80l., 720 | 20, 723,610 4. 7 249,502 18, 7 16 • 7 20, 253 6.0 ll. 8 8.l needed 46.4 52s 5 37.9
Major repairs
Industrial 66 ... 7 2,775,808 || 2,720,480 2.4 34,975 2. 7 ll .5 l6,486 4.7 l6, 7 47, l needed 23.4 22.l l'7.3
Garages, Gas Sta-
tions, etc. 390 4.0 l3,727,605 || 13,441,065 2. 5 172,968 l2, 9 6l. 2.8 26,598 7.7 l5.6 l6.4 Unfit for use 6,0 6.l *—.
Hotels, Clubs,
Rooming Houses 77 ... 8 9,806, 330 || 9,692,800 l. 2 l23,560 9, 2 2O , 9 52, l’6 l6.3 26. O 42.2
TOTAL 9,818 lOO loë,103,041 [105,077,577 l.0 l, 336,899 lCO 2213 100 34l, 748 lOO 22, 5 25.6
REMARKS:
T.e above analysis is a pert of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
businees and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
I - The figures given for assessed values of land and buildings are net after deductions have been made for mortgage exemptions allowed by law.
Intangible s are taxed at special rates.
II- A new tax moratorium act was passed by the Indiana General Assembly of 1933 providing for the payment of accumulated taxes over a ten year period.
This reduced the amount of accumulated taxes shown for the whole city but this reduction does not show in delinquent taxes for individual properties
Table I - Column H. - WIa. º
City Analysis - Jackson, Mississippi. – 3
CITY OF JACKSON, MISSISSIPPI.
O Percentages from the preliminary analysis of delinquent taxes in
Jackson, Mississippi.
Table A: |PARCELS ANATYZED
Type of Property Number Percentage Distribution
One-Family Dwellings . . . . . . . . . . ... l, 475 . . . . . . . 56.9
Multiple Dwellings . . . . . . . . . . . . . © 236 . . . . . . . 9.1
Apartment Houses . . . . . . . . . . . . . . . . 5 . . . . . . . • 2
Stores • , . . . . . . . . . . . . . . . . . . . . . . . . 196 s . . . . . . 7.6
Flats over Stores . . . . . . . . . . . . . . . 5 . . . . . . . • 2
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 503 . . . . . . . 19.4
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . 35 . . . . . . . l. 3
Industrial . . . . . . . . . . . . . . . . . . . . . . 12 - - - - - - - • 5
Garages, Gas Stations, etc. . . . . . . 79 . . . . . . , 3.0
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . 46 ... • . . . . l. 8
O 2,592 lOO ... O
In Table B are shown the assessed value for each type of property studied,
and the percent age of increase or decrease in each for the current year as
Compared with the year analyzed.
Table B: ASSESSED WATUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percent age in-
(1932) (1933) crease or Decrea
(1933) (1934)
(thousands) (thousands)
One-Family Dwellings .....# 2,909 . . . . . . . . $ 2,910 . . . . . . . . . . .03
Multiple Dwellings . . . . . . . 549 . . . . . . . . 55]. . . . . . . . . . . .4
Apartment Houses • . . . . . . . . 63 - - - - - - - - 63 © C C e C e s e O
O Stores . . . . . . . . . . . . . . . . . . . 2,762 . . . . . . . . 2,775 . . . . . . . . . # .5
Flats over Stores . . . . . . . . 95 . . . . . . . . 95 © C C G O C dº e O
Vacant Lots . . . . . . . . . . . . . . 230 . . . . . . . . 231 . . . . . . . . . * 'l
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . 1,727 . . . . . . . . 1,690 . . . . . . . . . ~2.1
Industrial . . . . . . . . . . . tº o 6 O 113 . . . . . . . . ll3 e e s e o e o e >
Garages, Gas Stations, etc. l. , 741 . . . . . . . . l, 527 - . . . . . . . . ~12, 3
Hotels, Clubs,
Rooming Houses e Q e º e o e º e o O l, Olá e e e o e e s e . l, Ol4 o e o e o e s e e -
ll Types $ll, 206 lo,973 2.l
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
of dist, ri but, iOn :
645]... --
City Analysis - Jackson, Mississippi. - 4
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
St. Ores © & © tº e º 'º e e s e e s a e 19 & O Q e º O 6 @ $ 6,912 . . . . . . . 8 5 tº @ 6 tº Q @ 37, 8
One-Family Dwellings. . l36 © C Q C C C C & 6,849 © º ſº tº º ſº. 61.2 • Q, Q Q & © 37.4
Garages, Gas Sta- -
tions, etc. . . . . . . . . . . 5 - - - - - - - - l,565 - - - - - - 2.3 . . . . . . 8.5
Hotels, Clubs,
Rooming Houses . . . . . . . 5 . . . . . . . . 956 . . . . . . 2-3 . . . . . . 5.2
Multiple Dwellings ... 18 . . . . . . . . 949 . . . . . . 8.l. . . . . . . 5.2
Wacant Lots © 0 & e e º e e º 0. 37 e e º e e s e O 76O © Q, Q @ 6 €. l6.6 A C C C Q Q 4.2
Industrial • tº 6 & © e t e º & 6 l . . . . . . . . 192 O © e º ºs O •5 • . . . . . l.0
Office Bldgs. , Ware-
houses & Theatres . . . . 1 - - - - - - - - 128 . . . . . . •5 - - - - - - -7
All Types 222 $18,311 100.0 100, O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percent age distribution of total current delinquency against these parcels.
For example, one-family dwellings bore 26.0 percent of the tax levy
assessed against the delinquent parcels and were responsible for 37.4 percent of
the Current delinquency charged to these same parcels. The third columm is a
ratio of relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property |Percentage of Percent age of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OIlê
Analyzed Analyzed
Flats over Stores . . . . . . . . . . . .8
Vacant Lots . . . . . . . . . . . . . . . . . 2-1 . . . . . . . . . . . 4.2 . . . . . . . . . . 2.0
Stores . . . . . . . . . . . . . . . . . . . . . .24-7 . . . . . . . . . . . 37.8 . . . . . . . . . . l. 5
One-Family Dwellings . . . . . . . . 26.0 . . . . . . . . . . . 37.4 . . . . . . . . . . 1.4
Multiple Dwellings . . . . . . . . . . 4.9 . . . . . . . . . . , 5-3 . . . . . . . . . . l. l.
Industrial . . . . . . . . . . . . . . . . . . 1.0 . . . . . . . . . . . 1.0 . . . . . . . . . . 1-0
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 9.0 . . . . . . . . . . . 5.2 . . . . . . . . . . ... 6
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . • 15.5 . . . . . . . . . . . 8.5 - - - - - - - - - - - 5
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . .15.4 - - - - - - - - - - - •7 . . . . . . . . . . •l
Apartment Houses . . . . . . . . . . . . .6
All Types 1OO.O 100.0
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
at the date of the survey, was still unpaid.
645].



City Analysis - Jackson, Mississippi - 5
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
O of Parcels Tax Lewy
One-Tamily Dwellings . . . . . . . . . . . 9.2 . . . . . . . . . . 9.8
Multiple Dwellings . . . . . . . . . . . . . 7.6 . . . . . . . . . . 7.2
Apartment Houses . . . . . . . . . . . . . . . (5 tº 9 0 e º de e º &
Stores • . . . . . . . . . . . . . . . . . . . . . . . • 9.7 . . . . . . . . . . 10.4
Flats over Stores . . . . . . . . . . . . . .
Vacant Lots . . . . . . . . . . . . . . . . . . . . 724 . . . . . . . . . . 13.7
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . 2, 9 • . . . . . . . . . • 3
Industrial . . . . . . . . . . . . . . . . . . . . . 8.3 . . . . . . . . . . 7. l.
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . . 6.3 × . . . . . . . . . 3.7
Hotels, Clubs,
Rooming Hous €S & O C Q e o e o e º e º O © 9 @ & lO. 9 © C Q & © º e º 'º e 3. 9
All Types 8.6 6.8
O Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
6451.




ANAL. KSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
DIV131QN OF REAM. ECTATE TAXATION
I N S E L E G T E D G L T I B S
This report is for the
City of JACKSON, MISSISSIPPI
* Table lo Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- R O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE 1- Year analyzed began Qctober 1, 1932
PARCELS In In Decrease from PARCELS CITY lyz gan l93
ALL PARCELS (year Year. Current year analyzed ( (year
n year Current year began October l ; 1933
analyzed) Analyzed Year Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed)
A. Ç C. g © º G. H. I • Delinquency reported as of Oct. l ;1933
- 2. The fiscal year of
I. NUMBER OF PARCELS 2,592 l2,880 XXXXX XXXXX W. NUMBER OF PARCELS 222 | XCCCXX | this city begins October 1
II. ASSESSED WALUE W.I.TAXES DELINQUENT $ Taxes are due---- February l, May l, Augel
ll, 206,815 $ 28,013,925 || $28,00l.,975 $ ll. 950 .04 a. Land and buildings 18,311 g &
a. Land and buildings $ ll, 206, 9 * * * > y \º Nº. -a- ? ſº *. XXXXX Taxes become delinquent After Feb.l., May 1, A38-3.
b. Percentage of levy (IWa)
b. All property XCOXOXOX 38,914,498 || 37,504,370 l, 410, 128 35, 6 6.8 || XXXXX 3. Sample parcels represent 20:l percent of city
© f a to b © t total (I Column C), and 40.0 percent of
c. Percentage o XXXXX 72. O 74-7 | xxxxx XXXXX c. All property XOXOXOXOX $104,947 assessed value of land and buildings
24.0 24. OO 24. OO * * > º XXXXX ll. 2
IWe TAX LEWY The delinquency data on the 4- Assessed value for current year of parcels
© sample parcels is for real analyzed was $10,973,015, a decrease from
a. Land and buildings 268,960 gº º º tº- eº property only. The delin- year analyzed of $233,800 or — 8-l-
quency data for the entire percent. -
b. All Property city is on all property, both »
XXX XX 933,947 900, l04 *| ** ||reai and personal. 5. Columns 13 and 14 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY . unpaid. *
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) -, *
. #, TNumberTPercent- #ized Current Percent- I Amount Percent- ||Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERT:
PE) age Dis– Analyze Year age De- age Dis- || ber | *g?, Dis- age Dis- Number of Alsount of (Percentages of number in Column 9. Table 2)
tribu- Crea Be tº º tribu- tribu- Parcels tax le
l- 2. tigº 4. $e tº e 7, tiºn 9. 10- ll. l2. #:* | *; its One-family Multiple | Apartment .
-- - Condition Dwelling: Dreilings Houses
One-Family Dwellings l, 475 56.9 $2,909,265 |$2,910,315 Plus .03 || $ 69,822 26 e O l36. 61.2 $ 6, 849 37. 4. 9.2 9, 8 Number analyzed 136 - l8 tº e g
Apartment Houses 5 • 2 63,450 63,450 *º- l, 522 • 6 gº º gº wº sº tºº tºº | Under 15 years 72. l. 44.4 º
Stores i26 7.6 2,762,675 2,775, 525 Plus .5 66,304 24, 7 19 8, 5 6,912 37.8 9, 7 10.4 | Over 15 years 27, 9 55, 6 gº
epair status
Flat 8 over Stores 5 :* 95, l'75 95, 175 4-3 2,284 • 8 º tº gº sº º gº |º rcentages) lOO lCO lOO
Vacant Lots 5O3 l9.4 230,885 231,035 Plus . l 5, 54 l 2 el 37 l6. 6 76O 4 - 2 7.4 *" loood condition 24, 3 22.2 sº
Tºfare- Min ir
*::::::::::::...” 35 l. 3 l, 727,325 l,690, 825 2. l 41,455 15.4 l .5 l28 ... 7 2.9 ... [...” 65.4 72. 2 tºº
* Major repairs
Industrial l2 .5 ll3,000 ll3,000 sº 2,712 1 - O l .5 l92 l.0 8.3 7 el needed 10, 3 5, 6 sº
*::::::...” Sta- 79 3.0 l, 74l, 300 l,527,800 l2, 3 4!. , ''91 lö. 5 5 2 s 35 l, 565 8.5 6.5 ** 7 ||Unfit for use * - ? * * º
tº- ſº ©
Hotels, Clubs, t
Rooming Houses 46 l. 8 l, Ol4,600 l, Ol4,600 gº 24. , 350 9 • O 5 2, 3 956 5, 2 lC), 9 3. 9
TOTAL 2,592 lOO 'll, 206,815 lO,973, Olă 2. l 268,960 lOO 222 lOO l8, 311 lOO 8, 6 6, 8
REMARKS:

The above analysis is a pert of Civil Works Project F-40,
The sample parcels used are those contained in Belected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records,
Inventory, CWA Project F-39.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
It is plainly apparent that additional taxes have reen pald the city between October l, l 9: 7 and the date the delinquent figures were taken from the books on
individual properties.
This would explain the differ once between the percentage of delinquency for the entire city and the parcels analysed.
CITY OF JACKSONWILLE, FLORIDA
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
TABLE A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . 2, 163 . . . . . . . . . 49.6
Multiple Dwellings . . . . . . . . . 575 . . . . . . . . . 13.2
Apartment Houses . . . . . . . . . . 49 . . . . . . . . . l. l
Stores . . . . . . . . . . . . . . . 232 . . . . . . . . . 5. 3
Flats Over Stores . . . . . . . . . 36 . . . . . . . . . ... 8
Vacant Lots . . . . . . . . . . . . . 952 . . . . . . . . . 21.8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 92 . . . . . . . . . 2.l
Industrial . . . . . . . . . . . . 33 . . . . . . . . . ... 8
Garages, Gas Stations, etc. . . . . . . 8] . . . . . . . . . l. 9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 146 . . . . . . . . . 3.4
All Types 4, 359 lOO ... O
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as
Compared. With the year analyzed.
TABLE B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year Analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . $ 4,275 . . . . . $ 3,923 . . . . 8.2
Multiple DWellings . . . . . . . l, 84l . . . . . l, 648 . . . . 10.5
Apartment Houses . . . . . . . . 622 . . . . . 617 . . . . ... 8
Stores . . . . . . . . . . . . . . 8,479 . . . . . 7, 891 . . . . 6.9
Flats over Store © º e º O © tº 274 . . . . . 255 . . . . 6.8
Vacant Lots . . . . . . . . . . 224 . . . . . 201 . . . . 10.2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 6, 230 . . . . . 6, 101 . . . . 2. l.
Industrial . e Q & O & e º e 655 . . . . . 6Ol. . . . . 8.3
Garages, Gas Stations, etc., . . l, 458 . . . . . l, 361 . . . 6. 7
Hotels, Clubs,
Rooming Houses . . . . . . . . . 3,716 . . . . . 3,457 . . . . . 6.9
All Types $27,774 $26,055 6. 2
In Table C below is shown the number of each #ype of property in the
Sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:



-4-
Table C : PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
O Parcels |Parcels |By Number By Amount
Analyzed Analyzed
Stores . . . . . . . . . 91 . . . . . $34,110 . . . 5.4. . . 40.6
One-Family Dwellings . . 768 . . . . . 15, 615 . . . 45.9 . . . 18.6
Hotels, Clubs,
Rooming Houses . . . . . 48 . . . . . 12, 564 . . . 2,
Multiple Dwellings . . . 196 . . . . . 6,873 . . . ll
Office Bldgs. , Ware-
houses & Theatres . . . 14 . . . . . 3,771 . . . . 8
Vacant Lots O O © 9 O © 498 . . . © Q 3, 435 © Q • 29.8 © C Q 4.
Garages, Gas Sta-
tions, etc. © O C º O 0 (? l9 . O © e > 2, 389 & © 0 1.1 O © O 2.8
Industrial . . . . . . . . 12 . . . . . 2,223 . . . . 7 . . . . 2.7
Apartment Houses . . . . 12 . . . . . l, 815 . . . . 7 . . . 2.2
Flats over Stores . . . . . 16 . . . . . l, 12l ' ' ' l-O-- " " —le 3
W. l, 674 $83,916 100.0 100,0
O In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 15.4 percent of the tax levy
assessed against the delinquent parcels and were responsible for 18.6 percent of
the current delinquency charged to these same parcels. The third column is a
ratio of relative delinquency.
TABLE D: TAX LEWY AND TAX IXELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
O All Parcels on all Parcels Olle
Analyzed Analyzed
Vacant Lots . . . . . •8 . . . . . . 4.1 . . . . . . 5.0
Stores . . . . . . . 30.5 . . . . . . 40.6 . . . . . . l. 3
Flats over Stores . . 1.0 . . . . . . l. 3 - - - - - - l. 3
One-Family Dwellings. 15.4 • . . . . . 18.6 . . . . . . 1.2
Multiple Dwellings . . 6-6 . . . . . . 8, 2 . . . . . . l. 2
Industrial . . . . . . 2.4 . . . . . 2.7 . . . . . . 1.1
Hotels, Clubs,
Rooming Houses . . . . 13.4 . . . . . . 15.0 . . . . . . 1.1
Apartment Houses . . . 2.2 . . . . . . 2.2 . . . . . 1.0
Garages, Gas Sta-
tions, etc. . . . . . . 5-3 . . . . . . 2-8 . . . . . . • 5
Office Bldgs. , Ware-
houses & Theatres & © C. 22.4 • e o e. e. e. 4.5 Q & O & © Q • 2
100,0 lOO ... O
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
4850
~5-
TABLE E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
O of Parcels Tax Levy
One Family DWellings . . . . . 35.5 . . . . . 31, 8
Multiple Dwellings . . . . . 34.l. . . . . . 32.5
Apartment Houses . . . . . . . 24.5 . . . . . 25.4
Stores . . . . . . . . . . . . 39.2 . . . . . 35. O
Flats over Stores . . . . . . 44.4 . . . . . 35. 5
Vacant Lots . . . . . . . . . 52. 3. . . . . . 133. 3
9ffice Bldgs. , Ware-
houses & Theatres . . . . . . 15. 2 . . . . . 5, 3
Industrial . . . . . . . . . 36-4 . . . . . 29. 5
Garages, Gas Sta-
tions, etc. . . . . . . . . . 23.5 . . . . . 14.2
Hotels, Clubs,
Rooming Houses . . . . . . . . 32.9. . . . . 29.4
All Types 38.4 26, 3
Copies of this preliminary report may be procured by Writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D. C.
O 4850
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE
BUREAU of THE CENsus
Division OF REAL E8TATE TAxATION
I N S E L E G T E D C IT I ES
This report is for the
CITY OF JACKSONWILLE, FLA.
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
- Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE l. Year analyzed began . January l, 1932
PARCELS In In IDecrease from PARCELS CITY
ALL PARCELS (year Year Current year analyzed (year (year Current year began January l, 1933
analyzed) Analyzed Year Anºt e Peggent - DELINQUENT PARCELS ONLY analyzed) analyzed) -
A. o C. D. e o G. H. I • Delinquency reported as of Jan-ºl. 1934
2. The fiscal year of *
I. NUMBER OF PARCELS 4,359 || Est. 60,000 XXXXX XXXXX W. NUMBER OF PARCELS l,674 XXXXX this city begins January l
II. ASSESSED WALUE # 27,777,500 || $82,933,960 |376,336,340 |$ 6,597,620 8.0 ||WI.TAXES º, $ 83,916 Taxes are due---- Nov. 1
t a • Land and bu ings -
a. Land and buildings XXXXX Taxes become delinquent June 1
t b. Percentage of levy (IWa) -
b. All property XCCXXX 93,322,700 | 86,407,860 6,914,840 7.4 26.3 | xxxxx 3. Sample parcels represent 7.3 percent of city
• total (I Column C), and eroent of
© - b e t 9 -
c. Percentage of a to XXXXX 88.9° 88.3 |xxxxx XXXXX c. All property XXXXX $ 316,898 assessed value of land and building
(IIa Column C). -
III. TAX RATE (dollars per $1000) ll. 50 ll. 50 ls.s., Pius ..ool Pºll a. Person** * * (nº 25.3 -
IV. TAX LEWY The delinquency data on the 4. Assessed value for current year of parcels
sample parcels is for real analyzed was $ 26,058,271–, a decrease
a. Land and buildings 319,438 939,68l tº- tº º tº o property only. The delin- from year analyzed of $ 1,719,229– or
quency data for the entire 6.2 percent.
b. All Property - Plus city is on all property, both +
(See Remarks) XXXXX' l, 254,708 l,007,074–l Plus 252.26% 20.2|| real and personal. 5. Columns l3 and l& indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- - Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) ||_
#:#, NumberTPercent- ; d current | Percent- I Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERT
age Dis– Analyze - Year age De- age Dis- ||ber ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CI*S8 36 tribu- tº- tº- Parcels tax levy
l. 2. tigh 4. 5. Ö • 7. tiºn 9. | 10- ll. 12. **ºtor |ºlito" (One-family Multiple | Apartment||
© O e Condition Drellings Dwellingel Houses
one-Family Dwellings || 316% 49.6 |$4,275,140 |$3,923,245 8, 2 $ 49, l04 l6.4 768 || 45, 9 $ 15,615 18, 6 35. 5 31.8 |Number analyzed 768 196 12
Multiple Dwellings 575 l3, 2 l,84l,040 l,648,220 lC).5 21, 171 6.6 196 ll. 7 6,873 8.2 34. l 32.5 6 (percentages) LOO lOO 1OO
Apartment Houses 49 •l 622,300 617,100 • 8 7,156 2.2 l2 ... 7 l,815 2.2 24.5 25, 4. | Under 15 years 435, 6 22.4 58.3
Store S. 232 5.5 8,479,840 7,891,120 6.9 97,518 3O. 5 91 5.4 34, llC) 40.6 39.2 35, O | Over 15 years 56.4 77.6 4le 7
|Repair status -
Flat 8 over Stores 36 • 8 274,320 255,780 6, 8 3, 154 l.0 l6 l.0 l, l?l l. 3 44.4 55, 5 (Percentages) 100 LOO lOO
Wacant Lots 952 21.8 224,040 201, lºé I lo .2 2,576 ... 8 498. 29.8 3,435 4.l 52, 3 133-3 ||Good Condition 40.5 34,6 75.0.
ffice Blºgs, a Ware- Minor repairs
º: & #::::: 92 2. l 6,230,700 6, 101,120 2.l 7l,653 || 22.4 l4 ... 8 3,771 4.5 l5.2 5, 3 needed 47, 7 58, 6 16.6
- g Major repairs -
Industrial 33 ... 8 655,680 60l., 380 8, 3 7,540 2.4 l2 ... 7 2, 223 2.7 36.4 29.5 needed i0.4 5, 6 8.4
Garages. Gas Sta-
..". 81 l.9 l, 458,440 l, 361,360 6, 7 l6,772 5.3 lº l. 1 2,389 2.8 23, 5 14.2 Unfit for use l, 4 l. 2 •
Hotels. Club -
*:::::::::::: l46 3.4 || 3, 716,000 || 3,457,800 6.9 42,734 l3.4 48| 2.9 l2,564 l5.0 32.9 29.4
TOTAL 4359 LOO 27,777,500 | 26,058,271 6, 2 319,438 100 l674] 100 83,916 100 38.4 26, 3
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in Belected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, -(b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
Special assessments are included in the total tax levy and delinquent amounts.
A8 Bessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
City Analysis — Kenosha, Wisconsin. J
rz
Kenosha, Wisconsin.
Percentages from the prelilminary analysis of delinquent taxes in Kenosha,
O Wisconsin follow:
Table A:
Type of Property
One Family Dwellings . . . . . . . .
Multiple Dwellings . . . . . .
Apartment Houses . . . . . . .
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . .
Flat S over Stores . . . . . . . .
Vacant Lots . . . . . . . .
Office Bldgss, Ware-
houses & Theatres . e e º & O ©
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Garages, Gas Stations, etc. . . . . . . . . . . . . . .
Hotels, Clubs, Rooming Houses . . . . . . . . . . .
All Types
© O & © 9 o' e º O C C C
© & © e º o & 9 @ 9 @ O e º O &
© & © O & © tº 6 e o sº e º 0 e º 0.
e e º O © G e
• e o O © tº € e º O 9 & 0 & ©
9 @ & © e C C C & O
e Q & Q e º O © 6 & O
• e Q & Q e º e o e º s e º tº e
º
l3,942
PARCELS ANALYZED
Percentage Distribution
. . . . . 46.8
• , , 14.6
• 2
l, 6
2, 1
32.2
Number
6, 523 • . . . . . . .
2,029 . . . . . . . . . .
28
229
295
4,496
© e o e o 'o e e o e o & 9
© O © tº 6 c e º e g º e C
© 0 6 o o 6 o e o 6 @ 9 O
Q @ Q & Q @ G O C & O © Q
77
53
1.63
49
• 6
• 4
ls 2
• 3
lOO ... O
© C º O © e º e º O O © O
& a e G & º Q & © e º e C
Q @ 6 c > t > 0 e
© & O ©
Q @ e e º 'o e o e º G & s
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1933) (1934) Decrease
- (thousands) (thousands)
One Family Dwellings . . . . . . . . $ 25, 167 . . . . . . . . . $ 25, 165 . . . . . . . . . Ol
Multiple Dwellings . . . . . . . . . . 9, 550 . . . . . . . . . 9,544 . . . . . . . . . l
Apartment Houses . . . . . . . © 0 & 9 @ 758 . . . . . . . . . 758 . . . . . . . .
Stores . . . . . . . . . . . . . . . o o o 0 ° e G 2,918 . . . . . . . © 2,914 . . . . . . . . . 2
Flats over Stores . . . . . . . . . . . 3,090 . . . . . . . . . 3,088 . . . . . . . . . 1
Vacant Lots . . . . . . . . . . . . . . . . . 3, 151 . . . . . . . . . 3, 151 . . . . . Plus. 001
O Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 2, 132 . . . . . . . . . 2, 131. . . . . . . • O3
Industrial . . . . . . . . . . . . . . . . . . 6, 756 . . . . . . . . . 6, 757 . . . . . Plus. Ol
Garages, Gas Stations, etc. . . l, 772 . . . . . . . . . l, 771 . . . . . • O2
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . l, 263 . . . . . . . . . l, 262 . . . . . .03
All Types $ 56,561 56,547 • O2
626?
City Analysis — Kenosha, Wisconsin. - 4 -
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
of distribution :
O Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels |Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . 2,705 . . . . . . $264,258 . . . . . 35.5 . . . . . . 45
Multiple DWellings . . . . . . . . 884. . . . . . . 115, 105 . . . . . 11-6 . . . . . . 19.
Wacant Lots © e º O & © Q & © e o e o b & 3,597 C O © 2 & O 46,892 • e o 'º Q 47, 3 © Q O & O & 8.
Flats over Stores . . . . . . . . . 164 . . . . . . 46,698 . . . . . 2, 2 . . . . . . 8
Stores . . . . . . . . . . . . . . . . . . . . 123 . . . . . . 32,752 . . . . . l. 6 . . . . . . b
Hotels, Clubs,
Roominé, Houses . . . . . . . . . . . . 24 . . . . . . 25, 746 . . . . . • 3 . . . . . . 4.4
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 30 . . . . . . 21, 130 . . . . . • 4. . . . . . . 3-6
Garages, Gas Stations, etc. 56 . . . . . . 18,013 . . . . . • ? . . . . . . 3•l
Industrial . . . . . . . . . . . . . . . . 17 . . . . . . 8,757 . . . . . • 2 . . . . . . 1-5
.
Apartmont Houses . . . . . . . . . . 13 . . . . . . 4,116 . . . . . . . 2 . . . . . --—-7
O 7,613 $583,467 lCO. O 100. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second Column shows
the percent age distribution of total current delinquency against these parcels.
For GXample, one family dwellings bore 44.5 percent of the tax levy
assessed against the delinquent parcels and were responsible for 45.3 percent of
the Current delinquency charged to these same parcels. The third columm is a
ratio of relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
O Type of Property Percentago of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels Olſ). €
Analyzed Analyzed
Hotels, Clubs,
Roominé Houses . . . . . . . . . . . . . . . . 2. 2 . . . . . . . . . . 4.4 . . . . . . . . . . . 2-0
Flats over Stores • . . . . . . . . . . . . 5° 5 - . . . . . . . . . 8.0 . . . . . . . . . . . l. 5
Vacant ºf S < . . . . . . . . . . . . . . . . . . 5-6 . . . . . . . . . . 8. 1 . . . . . . . . . . . 1-4
Multiple DWellings . . . . . . . . . . . • 16.9 . . . . . . . . . . 19.7 . . . . . . . . . . . l. 2
Stores . . . . . . . . . . . . . . . . . . . . . . . . 5. 2 - . . . . . . . . . 5-6 . . . . . . . . . . . l. 1
One-Family DWellings . . . . . . . . . . 44.5 . . . . . . . . . . 45.3 . . . . . . . . . l. O
Garages, Gas Stations, etc. . . . . 3. 1 . . . . . . . . . . 3•l . . . . . . . . . . . l. O
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . 3.8 . . . . . . . . . . 3-6 . . . . . . . . . . . • 9
Apartment Houses . . . . . . . . . . . . . • lo 3 • . . . . . . . . . • 7 . . . . . . . . . . . ©
Industrial . . . . . . . . . . . . . . . . . . . . llc.9 • . . . . . . . . . l. 5 . . . . . . . . . . . •l
lOO ... O 100.0
626?
O
|


City Analysis — Kenosha, Wisconsin. - 5 -
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
O at the date of the Survey, was still unpaid.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . 41.5 . . . . . . . . . . 37.5
Multiple Dwellings . . . . . . . . . . . 43.6 . . . . . . . . . . 43.0
Apartment Houses . . . . . . . . . . . . . 46.4 • . . . . . . . . . 19.4
Stores • . . . . . . . . . . . . . . . . . . . . . . 53.7 . . . . . . . . . . . 40.1
Flats over Stores . . . . . . . . . . . . 55.6 . . . . . . . . . . 54.0
Vacant Lots . . . . . . . . . . . . . . . . . . 80.0 . . . . . . . . . . 53.1
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . 39.0 . . . . . . . . . . 35-4
Industrial © e º O 9 e e o e º 'º e e º e o O e e 32, l © e s e s e e o e e 4.6
Garages, Gas Stations, etc. . . . 34.4 . . . . . . . . . . 36.3
Hotels, Clubs,
O Roominé Houses . . . . . . . . . . . . . . . 49.0 . . . . . . . . . . . 72.8
All Types . . . . . . . . . 54.6 36.8
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
NPD
6267
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of Commerce
BUREAU OF THE CENSUS
Division OF REAA. ESTATE TAxArion
I N S E L E G T E D G L T B S
This report is for the
city of KENDSHA, WISCONSTN
The above analysis is a part of Civil Works Project F-40,
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
----- N O T E.S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE I WHOLE CITY D f SAMPLE º l. Year analyzed began January l, lº
PARCELS Iºl In e Crease I rom PARCELS
ALL PARCELS (year Year Current year analy:ed. (year (year Current year began January l, 1934
analyzed) Analyzed Year Amount Pegent DELINQUENT PARCELS ONLY analyzed) analyzed) •
A • B. C. D. E. © .G. H. I • Delinquency reported as of January l, lº&A
tº- - º 2. The fiscal year of
I, NUMBER OF PARCELS 13,942 l6,509 XXXXX XXXXX Ily. NUMBER OF PARCELS 7,6l3 | XXXXX this city begins January +
II. ASSESSED WALUE - VI.TAXES DELINQUENT Taxes are que---- ºf +
w - - • *s $64.406.050 | $ 320,160 .5 a. Land and buildings # 583,467 -
a. Land and buildings # 56,561,031 |$ 64,726,210 $64,406, SP 9 XXXXX Taxes become delinquent June 1. -
b. l t b. Percentage of levy (IVa) 6.8 .
All property XCCCXX 70,205,130 | 66,613,340 3,591,790 5.1 3 XXXXX 3. Sample parcels represent 84.5 percent of city
c. Percentage of a to b - -- total (I Column C), and ercent of
age XXXXX 92.2 96.7 XOXOOOK XXXXX C e All property XXXXX $773,844 tºº.” land and building
III. TAX RATE (dollars per $1000) OO 28.00 d. Percentage of levy (IVb) 39.4 8 OOlúIIlli O, ) • •
o O 28. © * º XXXXX © -
IV. TAX LEVY 28. O The delinquency data on the 4. Assessed value for current year of parcels
sample parcels is for real analyzed was $56,547,026, a decrease from
a. Land and buildings l,583,704 -> - - - property only. The delin- year analyzed of $14,005 or . —º-
- H. quency data for the entire percent. -
b. All Property w city is on all property, both
XXXXX l,965,743 l,920,809 | * 44,934 **|lreai and personal. 9 5. columns 13 and 14 indicate the responsibility
- - - of each type of property for tax delinquency,
• judged by the samples analyzed. Column 13
- shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
- column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
OF By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELs (PERCENTAGE) - * ,
TYPE Number Tercent-TTYear Cur • . º NT DWELLING PROPERTY
OPERT e rent Percent- || Amount Percent- || Num- || Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUE -
PR Y age Dis- Analyzed Year age De- age Dis- ||ber agº, Pie" | *'' age Dis- Number of ' || Amount of (Percentages of number in Column 9. Table 2) .
- tribu- Crea 36 tribu- tº- : §u- Parcels tax levy
* l. - - 2. *g: 4. $. 6. 7. tiºn 9 lC). ll. #. % ºtos *coliuto" one-familyTMultiple Apartmen
- - º * ~ *-* @ © Condition | Dwelli Dwellingel Houses
- * - - n
one-family Drellingal Sº 48.8 |**,187.4° $25,165,880 .ol $ 704,688 || 44.5 ||2705| 35.5 |# 264,258 45. 3 4l. 5 ** ||Number analyzed | 3705 884. , 13
Multiple Dwellings 2,029 l4.6 9,550,460 || 9,544,700 •l 267,412 l6.9 884 ll. 6 llā, 105 19, 7 43.6 43.0 e (percentages) LOO lOO 1OO
Apartment Houses 28 • 2 758,640 758,640 --> 2l, 24l l. 3 l3 • 2 4, lló ... 7 46.4 l9.4 Under l8 year B 57 e4. 24.8 38.5
Stores 229 l. 6 2,918,940| 2,914, 330 o Bl,730 5, 2 L23 l, 6 32,752 5, 6 53.7 40.1 Over lä years 42.6 75, 2. 6l.5
- - - - epair status -
Flats Over Store 8 295 2. l 3,090 ,04l 3,088 ,74l •l 86 ,521 º 5.5 l64 2.2 46,698 8. O 55, 6 54.0 tº LOO LOO LOO
- Plus - - - -
Wacent Lots 4,496 32, 2 3,15l,785| 3,151,830 .0Ol 88,249 5, 6 3597 47.3 46,892 8. l 80. O 53. l Good Condition 37. l. 27.3 30,8
Office Bldge - , Ware- - - Minor repairs
houses & Theatre 8 77 • 6 2,132,245| 2,131,425 .03 59,702 3. 8 3O • 4 2l, lºo 3, 6 39.0 39-4 || needed 49.6 56.6 46.2
* Plus Major repairs - o
Jººstrial ---> 53 •4 6,756, llo. 6,757,010 } • Ol l89, l’l ll. 9 l'7 • 2 8,757 l.5 32. l. 4. 6 needed 12.3 18.2 23.0
Garages, Gas Sta- - . -
tions, etc. 163 l. 2 l,772,360 l,771,870 .02 49,626 3.l. 56 • 7 l8,013 3. l 34.4. *** ||Unfit for use l.0 .9 tº-
Hotels, Clubs, 4. -
Rooming Houses 49 ... 3 l, 263,020 l, 262,600 ,03 35,364 2, 2 24 .3 25,746 4. 4. 49.0 72.8
TOTAL 13,942 100 56,561,031|| 56,547,026 .02 l,583,704 || 100 76l3| 100 583,467 || 100 54.6 36, 8
REMARKS:
h •
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representati We high Iºl
- and low C V ous t es and locations of vacan ©
- - 6 2 edium, grade residential areas, and ( ) ari 8 yp
Inventory, CWA Project F-39. -
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property




City Analysis - Knoxville, Tennessee.
- 3 -
CITY OF KNOXVIII.E., TENNESSEE.
O Percentages from the preliminary analysis of delinquent taxes in Knoxville,
Tennessee follow:
Table A:
|PARCELS AllALYZ.ED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . . . . . • 16,711 . . . . . 61.6
Multiple Dwellings . . . . . . . . . . . . . . . . . . ſº 842 . . . . . 3-l
Apartment Houses . . . . . . . . . . . . . . . . . . . . © 107 . . . . . •4
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . © 517 . . . . . 1.9
Flots over Stores . . . . . . . . . . . . . . . . . . . º 138 . . . . . •5
Vacant Lots . . . . . . . . . . . . . . & © e s > t e º sº tº º e 7,962 . . . . . 29.4
Qffigº Blºgs. , Warehouses & Theatres . . 9 • . . . . :
#:::::::::::::::::::::::::: # . . . . . 2 1:
Hotels, Clubs, Rooming Houses . . . . . . . . 85 . . . . . • 3
All Types 27,140 100.0
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B:
Type of Property
One Family Dwellings . . .
Multiple DWellings . . .
Apartment Hol.ses , .
Stores . . . . . . . . . . . . . . . . . . . . . .
Flats Over Stores . .
Vacant Lots . . . . . . . . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres . .
Industrial
C & e o e º e
e e º e º e º e º e
e e º e º e º e s
• *, e e º e e s e e s e º e º e
Garages, Gas Stations, etc . . . .
Hotels, Clubs, "Rooming Houses
All Types
I. Year analyzed
(1932)
(thousands)
§ 46,598 . . . . . .
4,530 . . . . . .
2,504 . . . . . .
14, 249 . . . . . .
919
7, 124
9, 195
5,565 . . . . . .
8,85?
2,759
$102,304
tº @
© tº e s e O
O © Q & & e º C
ASSESSED WALUES - PARCELS ANALYZED
Percentage
Decrease
In Current Year
(1933)
thousands)
$ 41,936 . . . . 10-0
4,065 . . . . 10.3
2,270 • . . . 9.3
12,975 . . . . 8,9
831. C & G C. 9.6
5,971 . . . . 16.2
8,331 . . . . 9-4
5, Ol? O tº 9 @ 9,8
8, 165 . . . . 7.8
2,452 . . . . . 11-l
$92,018 10 el
In Table C below is shown the number of each type of property in the sampling
that are delinquent, the total amount of delinquency and the percentage of distri-
|bution:
Table C. :
Type of Property
One Family Dwellings .
Vacant Lot S . . .
Garages, Gas Stations, etc. .
Multiple DWelli...gs . .
Stores .
tº @ Q @ tº º º
g e º e e s e º 'º e º 'º º º
e e e º e º e e º e e º & e e s e º 'º e Vº
PARCELS DELINQUENT
By Number Dy Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
. 9,917 . . . . $892,690 . . . . 58.9 . . . 57.7
• 5, 76 . . . . . 228,267 . . . . 34.2 . . . 14.7
© 205 . . . . 90,608 . . . . l, 2 . . . 5.8
{ } 446 . . . . 84,492 . . . . 2.7 . . . 5.4
Q 226 . . . . 67,535 . . . . 1-4 . . . 4.4
6453



City Analysis - Knoxville, Tennessee.
- 4 -
Table C: Parcels Delinquent (Cont'd.) -
Type of Property By Number By Amount Percentage I)istribution
Parcels Parcels By Number By Amount
O Analyzed Analyzed
Apartment Houses . . . . . . . . . e O 57 . . . $47,723 . . . •3 • . , 3 ol
Industrial . . . . . . . . . . . . . . . . . 65 © C & 47, 313 © G O •4. & © O 3.1.
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 58 . . . 41,230 . . . • 3 6 e e 2.7
Hotels, Clubs, Room—
ing Houses . . . . . . . . . . . • Q U2 39 . . . 29,119 • . . • 2 . . . 1.9
Flat S over Stores . . . . . . . . . ſº 70 -- . . 18,723 - - -- 24 – –lsº
All Types 16,83? 1,547,700 100.0 100 oC)
In Table D given below, the percentages Irelating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percent age distribution of total current delinquency against these parcels.
O For example, one family dwellings bore 45.6 percent of the tax levy assessed
against the delinquent parcels and were responsible for 57.7 percent of the
Current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX IEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Bercent age of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels On all Parcels O (19
Analyzed Analyzed
Vacant Lots . . . . . . . . . . . . . . . © e. 7,0 Q @ e o e G l4 = 7 © 9 e e o e 2.l.
One Family DWellings . . . . . . . . 45 a 6 O & © e º 0. 57.7 & dº e o 6 O 1 * 3
Apartment Houses . . . . . . . . . . . e 2.4 O © tº e º o 3. l. © tº e º e O ls 3
Flats over Stores . . . . . . . . . . . •9 • . . . . . ls 2 . . . . . . 1.3
Multiple Dwellings . . . . . . . . . © 4 sq. © e o ſº e O 5.4 tº @ e º 'º () 1, 2
O Hotels, Clubs, Rooming Houses 2.7 . . . . . . le.9 tº gº tº º e Q • ?
31,333 S as Stations, etc . . . 8.” Q g a e º e 5, © C e o e Q *
#####: e e s p e e o e G 5.4 © e o e º e 3:; © :é
houses & Theatres . . . . . . . . 9.0 Q Q 2.7 © tº G & © O ©
Stores . . . . . . . . . . . . . . . . . . . . . O 13.9 • * o e o o 4.4 O C e o e C • 3
All Types 100.0 lOO ... O
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent . The second column of Table E shows the per-
centage of the total tax originally levied. On each type of property which, at the
date of the survey, was still unpaid.

O453



City Analysis – Knoxville, Tennessee.
- 5 -
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
O One Family Dwellings . . . . . . . . . . . . 59-3 . . . . . . . . . . 74.3
Multiple DWollings . . . . . . . . . . . . . • 53.0 O 9 e º e s e º º . 72.3
Apartiment Houses . . . . . . . . . . . . . © Q ſº 53.3 tº dº e e s e e o e º 73, 9
Stores • . . . . . . . . . . . . . . . . . . . . . . . . © 43 s? Q @ O & e a w e O l8.4
Flats Over Stores . . . . . . . . . . . . . . . 50, 7 C. C. e. e. e. e º e o 0 78.9
Vacant Lots . . . . . . . . . . . . . . . . . . . . © 72,4 • . . . . . . . . . 124-2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . 34.3 © & © e o e º e e Q l? e4
Industrial . . . . . . . . . . . . . . . . . . . . . © 44.5 © a e º v c e e © e 33.0
Garages, Gas Stations, etc . . . . . . 44.3 Q & e o e o e o 'o O 39,7
Hotels, Clubs, Rooming Houses . . ._45.9 • . . . . . . . . . 4029
All Types 62,0 58,6
Copies of this preliminary report may be procured by Writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D. C.
Qass

ANALYSIS OF DELINQUENT TAXES e
DEPARTMENT of Commerce This report is for the
|SUREIAU OF THE CENSUS I N S E L E G T E D C IT B S
Divlºor OF REAA. ESTATE TAXATION CITY OF KNOXVILLE,
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed TENNESSEE
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
*ssº-- *** * * - , *... • * -rºr-->rarerº ----. § O T if S ----->
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY - SAMPLE WHOLE 1. Year analyzed began January 1 - 1932
ALL PARCELS (year Year Current year analyzed fºrt (year (year Current year began January 1 - 1999
analyzed) Analyzed Year Anºt Peysent DELINQUENT PARCELS ONLY analyzed) analyzed) :
A. B, C. D. e O G. © I • Delinquency reported as of April 1, 1994
27, lºſ) Est. 51,000 e- XXXXX XXXXX | | W. NUMBER OF PARCELS 16,837 xxxxx |* ***.*.*.*.*.* † l -
I. NUMBER OF PARCELS 9 9 - this city begins apººrly A-
II. ASSESSED WALUE VI. TAXES DELINQUENT Taxes are due---- Quarterly -
$102,304,368 $ 107,415,540 $ 96,107,785 $ ll, 307,700 J.O. 5 a. Land and buildings
a. Land and buildings 9 ºrº- 9 9 *-*-* 7 - $1,547,700 xxxxx Taxes become delinquent Bovember 1 *
• b. Percentage of levy (IWa)
b. All property XXXXX 128,729,122 ll'7,452,733 ll, 276,389 8.8 - 58, 6 XXXXX 3. Sample parcels represent 87.8 percent of city
b ce All propert total (I Column C), and º_percent of
c. Percentage of a to XXXXX º 85,4 8.l.. 8 XXXXX XXXXX property XXXXX $1,824,347 *::::::: value of land and buildings
25, 80 25, 80 24 - 80 l.00 3.9 XCOXXX 54.4
IV. TAX LEWY r The delinquency data on the 4- Assessed value for current year of parcels
o sample parcels is for real analysed was $ 92,018,591, a decrease from
a. Land and buildings 2,639,445 -> º- º º property only. The delin- year analysed of # 10,285,677 or lo-1 percent.
quency data for the entire
b. All Propert - - city is on all property, both
perty XOXO.O.O.C. 3,355,563 2,913,075 442,288 lº-2 || real and personal. - 5. Columns l'º and l3 indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DKLINQUENCY OF SAMPLE ||
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) |= l
#, * | *.*.* |}.i.e., |ºrent Percent- || Amount Percent- || Num- |Percent- || Amount Percent- By By | TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age Do- age Dis- ||ber ºr agº, Dis- ||Number of Añount of || (Percentages of number in Column 9. Table 2)
tribu- CI*08 S6 tribu- ribu- tribu- Parcels tax le |
ti #: tion ll tion Kºos ºozil -->
l, 2. 3. 4. $. Ö • 7, $º 9. 10- <> l2. i5. it.” “I (One-family Multiple Apartment
A |Condition Dwellingº Drellingel Housee
| -
One-Family Dwellings l6,7ll 61.6 ,846,598, 761 l, 936,560 lo. 0 |$1,202,248 45.6 99.10 58, 9 $ 892,690 57.7 59 e 3 74 & 5 |Number analyzed 99.10 446 57
Multiple Dwellings 842 3.1 4, b30, 510 4,065,880 10.3 ll6,887 4 • 4 446 2, 7 84,492 5.4 55. O 72, 3 |Age (percentages) LOO lOO 10O
Apartment Houses lC)7 •4 2,504,100 2,270, 750 9. 35 64,605 2.4 57 • 3 47, 723 3.l 55, 3 73. 9 || Under 15 yeara 36 e 7 49, 6 45.6
Stores 517 l.9 l4,249,913 |12,975, 55l 8.9 367,647 l3.9 226 l. 4 67,535 4.4 435. 7 l8.4 | Over 15 years 65s 3 50,4 54 •4
t epair status
Flats over Store 5 l38 • 5 919,600 831,000 9 • 6 23,725 • 9 70 ... 4 l6,723 l. 2 50.7 - 78.9 | (Percentages) 100 LOO lOO
Wacant Lots 7,962 29.4 7,124,534 || 5,971, 770 l6.2 183,812 7, O || 576l 34 a 2 228, 267 l4.7 72.4 l24 - 2 |coca Condition 28, 7 31.8 56.1
Office BTdgs ... Ware- Minor repairs
Hºº & Theatres l69 • 6 9, 195, l00 8,33l,800 9.4 237,233 9.0 58 • 3 4.l., 230 2.7 34.3 l'7.4 needed 48s 5 44.2 356,o 8
- - Major irs
Industrial 146 •5 5,565,200 || 5, Ol'7,400 9, 8 l43,582 5.4 65 .4 47,313 3. l 44 e5 go Tl| ...” l9e 8 3], e3 7, 1
Garages, Ges Sta- sº
tions, sts. 463 l, 7 8,857,150 8,165,380 7.8 228,514 8, 7 2O5 l. 2 90,608 5, 8 44.3 39, 7 Unfit for use 5. O 2.7
-sº lubs
: *::: 85 • 3 2,759,400 2,452,500 llel 7l, l02 2, 7 59 ... 2 29, ll.9 l.9 45.9 40, 9
TOTAL 27,140 || 100 102,304,368 || 92,018,591 || 10.1 2,639,445 loo l6837] 100 l,547,700 lOO 62 e O 58, 6.
REMARKS:
The above analysis is a part of Civil Works Project F-40.
. The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lot so Assessments and tax
status were taken from official c1ty tax record B. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39. - *
Delinquent amounts shown in Table l, Column I, and Table 2, Column ll, are taxes for lg32 and prior years •




CITY OF LAKEWOOD, OHIO
The extent of the sampling in this city, and the distribution of the
total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number Percentage
One-Family Dwellings . . . . . . . l, 179 . . . . 63.7
Multiple Dwellings . . . . . . . . 515 . . . . 27.8
Apartment Houses . . . . . . . . . 26 . . . . 1.4
Stores . . . . . . . . . . . . . . 15 . . . . .8
Flats Over Stores . . . . . . . . 54 . . . . 2.9
Vacant Lots . . . . . . . . . . . 3l . . . . L. 7
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . 2 . . . •l
Industrial . . . . . . . . . . . . l6 . ... 8
Garages, Gas Stations, etc. . . . lò . . . .”
Hotels, Clubs,
Rooming Houses . . . . . . . . . . l . . . . •l
All Types l, 852 l'OO ... O
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands) and Increase
One-Family Dwellings . . . . $ 10,278 . . . . § 9,009 . . . . . . ~12.4
Multiple DWellings . . . . . 2, 758 . . . . 2,406 . . . . . . —l2.7
Apartment Houses . . . . . . . 26C . . . . 209 . . . . . . -l9.6
Stores . . . . . . . . . . . 196 . . . . 155 . . . . . . —20.7
Flats over Stores . . . . . 520 . . . . 437 . . . . . . —l6.0
Vacant Lots . . . . . . . . . 101 . . . . 82 . . . . . . -l9. 3
Office Bldgs. , Ware-
houses & Theatres . . . . . 34 . . . . 28 . . . . . . —l8.5
Industrial . . . . . . . . . l, 94l . . . . l, 556 . . . . . . -l9.8
Garages, Gas Stations,
etc. tº e C & © & O C & G e 103 . . . . 8l . . . . . . ~21.5
Hotels, Clubs,
Rooming Houses . . . . . . . 56 . . . . 67 . . . . . . 4-l9.9
All Types $16,252 $14,034 l3.6
A



– 4 —
O O. distribution:
In table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
Table C:
PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . . . 332 . . . . . . . . $139,523 . . . . . 57.5 . . . . . 64.6
Multiple Dwellings . . . . . . • . . . 190 . . . . . . . . 46,017 . . . . . 32.9 . . . . . 21.3
Flats over Stores . . . . . . . . . . . 25 . . . . . . . 12,113 . . . . . 4.3 . . . . . 5.6
Stores . . . . . . . . . . . . . . . . . . . . . º 8 . . . . . . . . 5, 705 . . . . . 1-4 . . . . . 2.7
Industrial . . . . . . . . . . . . . . . . . . 2 . . . . . . . 4,789 . . . . . .4 . . . . . 2.2
Apartment Houses . . . . . . . . . . . . 9 . . . . . . . . 3,954 . . . . . 1.6 . 1.8
Vacant Lots . . . . . . . . . . . . & O & ſº o 6 . . . . . . . 2,425 . . . . . 1.0 . . . . . l-l
Garages, Gas Stations, etc. . . 5 . . . . . . . tº 1,435 . . . . . •9 . . . . . .”
- 57.7 $215,961 100, O 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important.
The first column of this table shows the percentage distribution
Of the tax levy against the several types of property.
The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one-family dwellings bore 63.3 percent of the tax levy
assessed against the delinquent parcels and were responsible for 64.6 percent of
the current delinquency charged to these same parcels.
ratio of relative delinquency.
The third column is a
Table D: TAX IEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of
Tax Levy on
All Parcels
Analyzed
Stores . . . . . . . . . . . . . . . . . . . . l. 2 . . . . . . .
Flats over Stores . . . . . . . . & 3.2 . . . . . . .
Vacant Lots . . . . . . . . . . . . . . . •6 . . . . . . .
Multiple Dwellings . . . . . . . . 17.0 . . . . . . .
Garages, Gas Stations, etc. •6 . . . . . . .
Apartment Houses . . . . . . . . . . l.6 . . . . . . .
One—Family Dwellings . . . . . . 63. 3 . . . . . . .
Industrial . . . . . . . . . . . . . . . . ll.9 . . . . . . .
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . .2
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . o .4
100.0
e Q e º e
e e º º o
e e º 'º º
Ratio Column
two to Column
Olſ). €
Percentage of
Delinquent Taxes
on all Parcels
Analyzed
9 e º e º e º º O e
tº e g º O ſº e º & Cº.
Q & © e º e º 6 e e
© e e º e e º e º 0.
lOO ... O
4972
- - 5 —
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent . The second column shows the percentage
Of the tax levy Charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By. Amount of
of Parcels Tax Levy
One—Family Dwellings . . 28, 2 52.4
Multiple Dwellings . . . . 36, 9 64.4
Apartment Houses . . . . . 34.6 58. 5
Stores . . . . . . . . . . . . 53.3 © e Q & ll2.3
Flats over Stores . . . . . . 46.3 e C C º 89. 8
Vacant Lots . . . . . . . . . 19.4 © C C C 92. O
Office Bldgs. , Ware-
houses & Theatres . . . . . . © O © O
Industrial . . . . . . . . . . 12.5 9. 5
Garages, Gas Stations, etc. . 38.5 © C Q @ 53.4
O Hotels, Clubs,
Rooming Houses . . . . . . . .
All Types 31.2 5l. 3
Copies of this preliminary report may be procured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
4972
ANALYSIS OF DELINQUENT TAXES
This report is for the
DEPARTMENT of CoMMERCE p
BUREAU OF THE CENSUS I N S E L E G T E D C M T l E S
DIVISION OF REAL ESTATE TAxATION CITY of LAKEWOOD, OHIO
Table 1 - Summarizes general property tax delinquency in the city as a whole and for Samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.

---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WBOLE l. Year analyzed began January l, l?32
PARCELS In In Decrease from PARCELS CITY lyz aga Bllulary l 2.
ALL PARCELS ( Year Current year analyzed (
year (year year Current year be January l, l933
analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) ye gan y
A. B. C. D. . e G. H. I • - Delinquency reported as of April 1, 1934
I. NUMBER OF PARCELS l,852 l5,84l XXXXX XXXXX ||W. NUMBER OF PARCELS 577 | XXXXX 2. The fiscal year of
© © this city begins January l
ACCUMULATED -º-º-º-
II. ASSESSED WALUE $ 16,252, llo || $102,529,610 || $ 85,552,830 |# 16,976, 780 16-6 ||VI.TAXES DELINQUENT # 215,961 Taxes are due---- Dec. 20-June 20
a. Land and buildings
a. Land and buildings (INCLUDING PENALTIES) XXXXX Taxes become delinquent Dec. 21 - June 21
© t b. Percentage of levy (IWa) ©
b. All property XXXXX lll,680, l’A6 93,729,104 || 17,951,042 l6, l 5l. 5 XCXXCXX 3. Sample parcels represent ll-7 percent of city
I Column C), and 15.9 percent of
c. Percentage of a to b c. All property l, 672. O50 total ( 2
XXXXX 91.8 91.3 | xxxxx XXXXX ||ACCUMULATED, INCLS. PENALTIES | XXXXX $1,672, *:::::::. of land and buildings
© d 1OOO d. t; f l o
III. TAX RATE (dollars per $1000) 25, 90 25, 90 27.20 Plus $ 1.30 || 5.0 *** * * (nº |. 57.8
IV. TAX LEWY The delinquency data on the 4. Assessed value for current year of parcel B
o * sample parcels is for real analyzed was $ _14,034,655–, a decrease
a. Land and buildings 420,925 2,825,457 2,496,025 329,432 ll. 7 || property only. The delin- from year analyzed of $ _2,217,464 Or
quency data for the entire 13.6 percent.
b. All Property city is on all property, both -º-mº- -
XXXXX 2,890,961 2,546,878 344,083 ****||reai and personal. p 5. Columns l'º and lá indicate the responsibility
º of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
\ shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
* Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
A-" ALL SAMPLE PARCELS ANALYZED I.DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: | *|†ereº |..., Current | Percent- Amount | Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- |Analyze Year age De- age Dis- || ber |º, P15- age Dis- Number of Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 86 tribu- tribu- Parcels tax l
I’1 OU! tribu- tion tion % Col.9tog | #Col #on
l- 2. tigh 4. 5. 6. 7. tiºn 9. lC). ll. l2. i;. O i4. (One-family Multiple | Apartment
e Condition Drellings Dreilingel Houses
one-family Dwellings LJ. .17° 63.7 |$10,278,772 |# 9,009, 135 | lz.4 $ 266,220 65.3 333 57.5 $ 139,523 64.6 28, 2 52.4 |Number analyzed 332 l?O 9
Multiple Dwellings 515 27, 8 2,758,005 || 2,406,910 || 12.7 7l,432 17, O 19C. 32.9 46,017 2l .3 36.9 64.4 Age (percentages) LOO LOO LOO
Apartment Houses 26 l, 4 260,920 209, 770 l9.6 6,757 l. 6 9 l,6 3,954 l. 8 34.6 58.5 Under l3 years 35.2 3l •l 44,4
Stores L5 •8 196, l90 l35,590 || 20.7 5,081 l. 2 8 l.4 5,705 2. 7 53.5 ll 2. 3 Over 15 years 64, 8 68.9 55, 6
==P- epair status
Flats over Stores 54 2.9 520,580 437,200 l6.0 l3,483 3.2 25 4.3 l2, ll3 5, 6 46.3 89,8 (Percentages) 100 LOO LOO
Wacant Lots 31 l. 7 lOl,850 82,240 l9.3 2,637 • 6 6 l.0 2,425 l-l l9.4 92.0 Good Condition 67.8 28.9 33.3
Office Bldgs. , Ware- Minor repairs -
houses & Theatres 2 •l 34,770 28,350 l8.5 900 • 2 -> gº- º - -- --> needed 27.7 45.3 44.4
º Major repairs
Industrial l6 .8 l,941,320 l,556,890 19.8 50,280 ll.9 2 • 4 4,789 2.2 l2.5 9, 5 needed 4.2 24.7 tº-º
. Garages, Gas Sta-
tions, etc. l3 l ... 7 103,702 81 ,430 2l. 5 2,685 .6 5 .9 l, 435 ... 7 38.5 53.4 Unfit for Ul S6 • 3 il-l 22.3
Hotels, Clubs, Plus
Rooming Houses l •l 56,010 67,140 l9.9 l, 450 • 4 sº º - - - º
TOTAL l,852 LOO l6,252, ll.9 || 14,034,655| l3.6 420,925 lOO 577 100 215,961 lOO 3l. 2 5le 3
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39. /
It will be noted in Column G of Table l that the total of delinquent taxes in Lakewood represents an accumulation over a period of years and is not the
amount of delinquency for a single tax year. This condition is different than the average city where a single year's delinquency is reported.
City Analysis -3-
CITY OF LANSING, MICHIGAIN
O Percentages from the preliminary analysis of delinquent taxes in
Lansing follow :
Table Ag PARCELS ANALYZED -
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . 4,148 . . . . . . . . . . . , 68.4
Multiple Dwellings . . . . . . . . . . . . 561 ° . . . . . . . . . . 922
Apartment Houses • 0 o o o o e o o o o e o e 44 • , , , , , , , , , , e. e?
SStores O C 2 º O C Q Q J 6 o O O o O 9 o o Q to Q e a 228 e c o e o o e o e o o a s 3,8
Flat, S over Stºres o o o c : , , , , , , , o 105 . . . . . . . . . . . s • lo'?
Wacant T.C. t. S o o o o e o c o o o e o 3 e o e o e a 723 e e o o e o e º e s e e 9 lls 9
Office Bidgso, Ware. , - -
houses & Theat Yes o o o o o e o e s 9 tº e e 6O o e o 0 6 o 9 c e o 'º e º 1 20
Industrial . . . . . . . . . . . . . . . . . . . . 28 o e o e o . . . . . . . • 5
Garages, Gas Stations, etc. . . . . 14l s , , . . . . . . . . 2, 3
Hotels, Clubs,
O Rooming Houses • - - - - e o e s - o . . . . 30 Q @ 9 O C Q @ 9 @ C & © Q 25
All Types 16,068 . . . - 100.0
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as
compared with the year analyzede
Table B: ASSÉSSED WALUES - PARCELS ANALYZED
Type of Property In Year Analyzed. In Current Year Percentage
(1932) (1933) Decrease
(1933) - (1934)
(thousands) (thousands)
One Family Dwellings . . . . . . . $18,134 . . . . . . . . . $16,983 . . . . . . . 6.3
O Multiple Dwellings . . . . . . . . . 3,490 - - - - - - - - - 3, 288 . . . . . . , 5.8
Apartment Houses • . . . . . . . . . . l,065 • - - - - o • 963 . . . . . . , 7.0
S$ºores. • , . . . . . . . . . . . . . . . . . . . 8; 664 e Q & e e e o e P 7,988 • e e º e a tº 8.0
Flats over Stores . . . . . . . . . . l, 393 - - - - - - - - - ls 296 . . . . . . . 7-0
Vacant Lots e Q o O O 6 e o O ſº e s e O © 6 995 © C C & O & C & 9 903 © ſº & © Q 9 @ 9.3
Office Bldgs • , Ware-
houses & Theatres • . . . . . . . . . . 6,010 - - - - - - - - - 5,583 . . . . . . , 7 el
Industrial . . . . . . . . . . . . . . . . . 4,823 - - - - - - - - - 4,362 . . . . . . . 9.6
Garages, Gas Stations, etc. - 2,450 © & Q e º O © 6 @ 2, 266 © e 9 e e o e 7, 5
Hotels, Clubs,
Rooming Houses © e o Q @ 9 @ O © D & O O 2 2].I. © 9 @ Q & Q & Q Q —é Q59. © O O C C C Q
All Types $49,210
$
4.
5
9
6
9
4.
É
O
#
414
z
-4-
In Table C below is shown the number of each type of property in the sampl—
ing that are delinquent, the total amount of delinquency and the percentage of
distribution:
Table C : PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . 978 . . . . $ 45,028 . . . . 59.9 . . . . 43.6
Stores . . . . . . . . . . . . . . . . . . . 46 . . . . 15,929 . . . . 2.8 . . . . 15.4
Garages, Gas Sta—
tions, etc. . . . . . . . . . © 9 º' C. C. 39 . . . . 10, 514. . . . . 2.4 . . . . 10.2
Multiple Dwellings . . . . . . . löl . . . . 10,205 . . . . 8. O 9.9
Office Bhdgs. , Ware-
houses & Theatres . . . . . . . . 13 . . . . 5, 353 . . . . • 8 . . . . 5.1.
Vacant Lots . . . . . . . . . . . . . . 373 . . . . 4, 864. . . . . 22.9 . . . . 4.7
Apartment Houses . . . . . . . . . 14. . . . . 4,034 . . . . • 9 - - - - 3.9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 8 . . . . 2,885 . . . . • 5 . . . . 2.8
Flats over Stores . . . . . . . . 23 . . . . 2, 786 . . . . 1.4. . . . . 2. 7
Industrial . . . . . . . . . . . . . . . 6 . . . . l, 748 . . . . .4 . . . . . l. 7
l, 631 $103,346 lOO ... O lOO ... O
Im Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 36.9 percent of the tax levy assessed
against the delinquent parcels and Were responsible for 43.6 percent of the cur-
rent delinquency charged to these same parcels. The third column is a ratio of
relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on 1)elinquent Taxes two to Column
All Parcels on all Parcels OIlê
Analyzed
Vacant Lots . . . . . . . . . . . . . Q e º 2.0 . . . . . . . . 4.7 . . . . . . . . . . 2.4
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . 5.0 . . . . . 10.2 . . . . . . . . . . 2.0
Apartment Houses . . . . . . . . . . . 2-1 . . . . . . . • 3-9 . . . . . . . . . © l.9
Multiple Dwellings . . . . . . . . te 7-1 . . . . . . . . 9.9 . . . . . . . . . . l. 4
One-Family Dwellings . . . . . . . 36.9 . . . . . . . . 43.6 . . . . . . . . . © l. 2
Flats Over Stores . . . . . . . & © e 2.8 . . . . . . . . 2-7 . . . . . . . . . © l. O
Stores . . . . . . . . . . . . tº C e º O & G e e l?, 6 . . . . . . . 15.4 . . . . . . . . . . .9
Hotels, Clubs,
Rooming Houses . . . . . . . . . Q & Q (9 4.5 . . . . . . . . 2.8 . . . . . . . . . º ... 6
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . tº º 12.2 . . . . . . . . 5. 1 . . . . . . . . . © .4
Industrial . . . . . . . . . . . . . © e º Q 9.8 . . . . . . . . l. 7 . . . . . . . . . . • 3
lOO ... O lOO ... O
54.63
- 5 -
The first column of Table E below shows the percentage of the number of
O parcels analyzed that are delinquent. The second column shows the percentage
of the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUINCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . . . . . . . 23.6 . . . . . . . . . 19.1
Multiple Dwellings . . . . . . . . . . . . . . . . . . . 23.4 . . . . . . . . . 22.5
Apartment Houses . . . . . . . . . . . . . . . . . . . . . 31.8 . . . . . . . . . 30, O
Stores . . . . . . . . . . . . . . . . . 0 e o e º 0 e º e o 'º e g 6 20.2 . . . . . . . . . 14.1
Flats Over Stores . . . . . . . © º O & O & © tº e o 'o Q @ 21.9 . . . . . . . . . l5.4
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . . . 5l. 6 . . . . . . . . . 37,6
Office Bldgs. , Ware-
houses & Theatres • * * c e o 'o e o 'o e o e o e o e º e e 21. 7 © 6 o 0 6 @ O © 0. 6, 9
Industrial © o e o o o o e o e o 'o e o e s tº e < e < e e o 'o e Q 21.4 9 @ 6, 9 g o O 9 @ 2.8
Garašes, Gas Stations, etc. . . . . . . . . . . 27.7 . . . . . . . . . 33. O
O Hotels, Clubs, Rooming Houses . . . . . . . . 26.7 . . . . . . . . . 10.0
All Types 26, 9 l6.2
Copies of this preliminary report may be procured by writing to the Division
Of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D. C.
54.63
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE
BUREAU OF THE CEN SUS
Division OF REAL ESTATE TAxATION
I N S E L E G T E D C : T i ES
This report is for the
CITY of LANSING, MICHIGAN
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed. =f
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
n - — N 0 T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE —WHOLE CITY SAMPLE WHOLE 1. Year analyzed began May 1, 1932 :
PARCELS In In Decrease from PARCELS ;
ALL PARCELS ( Year Current year analyzed ( . (year Cur May 1, 1933
year year rent year began 2
analyzed) Analyzed Year Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed)
A. B. C. © O © G. * H. I • Delinquency reported as of April 30, 1934
2 º 2. The fiscal year of
I. NUMBER OF PARCELS 6,068 29,500 XXXXX XXXXX ||W. NUMBER OF PARCELS l,631 | XXXXX this : tº. May l
II, ASSESSED WALUE WI.TAXES DELINQUENT Taxes are due---- 3rd Monday in July
75 7.5 • Land and buildings $103,346
a. Land and buildings $ 49,210,877 $102,346,090 94,717 ,915 $7,628, 1 &l Ił01 &Il Ilg y XXXXX Taxes become delinquent 60 Days after Due Date
b. Percentage of levy (IWa) l6, 2
b. All property XOCOCK l22,256,801 ||109,30l., 268 |lz,955,533 10.6 XXXXX 3. Sample parcels represent 30.6 percent of city
T * total (I Column C), and 45.1 percent of
b c. Percentage of a to b XXXCOX 83.7 86. 7 XXXXX XXXXX c. All property XXXXX $358,470 º of land and buildings
III. TAX RATE (dollars per $1000) Plus d. Percentage of levy (IVb) 0.9 O O º
w 13.00 || $ l3.00 |} l:4.08 IPlus l.08 8, 35 XXXXX 2O, 4. Assessed value for current year of Parcelº
IV. TAX LEWY The delinquency data on the analyzed was 5,694, ll3, a decrease from
gample *:::: º º; i. year analyzed of $3,516,764 or 7:1–
© buildi 639, 73 See Remarks) (See Remarks - º property only. The delin-
a • Land and bu n&B ,736 ( ) ( ) quency data for the entire percent.
be All Propert city is on all property, both
perty Yºyºyo. l, 715,046 l, 664, O44 51,002 ** Ilºi and personal. 9 5. Columns 13 and l3 indicate the responsibility
(See Remarks) of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
t Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: er | Percent- #: d Current Percent- I Amount Percent- || Num- :*:::: Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- yze Year age De- age Dis- || ber º See age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Grêa Be tribu- :*- - #;"- Parcels | tax º —a
1. 2. tigº 4. $. Ös 7. tiºn 9. 10- ll. l2. **** *ill 07 One-ºnly TNTHEISTTPºrtºn
º O o Condition Drellingº Drellingel Houses
One-Family Dwellings || 4,148 68.4 18,134,332 #16,983,115 6, 3 # 235,746 36.9 978 || 59, 9 $ 45,028 43.6 25, 6 l9. l Number analyzed 978 l31 l4
Multiple Dwellinge —º- 561 9, 2 3,490,900 || 3,288,175 5,8 45,381 7. I l3l 8.0 lo,205 9.9 23.4 22.5 e (percentages) LOO lOO 1OO
\
Apartment Houses 44 • 7 l,035,600 963,300 7.0 l3,462 2.l. l4 .9 4,034 3.9 31,8 30, O Under 15 years 36, 2 l3.0 35, 7
Stores 228 3.8 || 8,664,350 || 7,988,275 8.0 ll2,636 || 17. § 46 || 2.8 l6,929 15.4 20, 2 * low, is rºs. 65,8 87.0 64.3
epair status E.
Flats Over Stores 105 l, 7 l, 393,700 1,296,500 7. O l8, ll& 2.8 23 l. 4 2, 786 2. 7 21.9 15.4 (Percentages) 100 lOO lOO
Wacant Lots 723 ll.9 995,995 903,373 || 9.3 l2, 947 2. O 373 22.9 4,864 4. 7 5l. 6 *7-6 loood condition 27.8 35, 9 42.9
Office BTdgs ... Ware- nor repairs h
Hºuse, ºres 60| l.0 6,010,400 || 5,583,125 || 7.l 78,135 l2.2 13 • 8 5,353 5.1 21, 7 6, 9 needed 43, l 39, 7 50,0
f Ma ir
—Industrial 28 .5 || 4,823,600 || 4,362,650 9.6 62,706 9, 8 6 • 4 l, 748 l. 7 2l. 4 2,8 | :: **** 25.8 22, l 7, 1
Gerages. . Gas Sta-
º: etc. 14] 2. 3 2,450,700 || 2,266,300 || 7.5 31,859 5. O 39 || 2.4 lC),514 lC).2 27.7 *9 ||Unfit for use 35, 3 2, 3 º
º: #: 30 .5 2,211,300 || 2,059,300 || 6.9 28,746 4.5 8 .5 - 2,885 2, 8 26.7 lO.O
ooming Houses /*
TOTAL A 6,068 lCO 49,210,877 || 45,694, ll: 7.1 639,736 lOO l63l 100 lO3,346 100 26, 9 l6.2
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records.
Inventory, CWA Project F-39.
The tax levy and delinquent amounts include special assessments and penalties.
- j
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property

CITY OF I.INCOIN, NEBRASKA
The Extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property
One Family Dwellings . .
Multiple Dwellings .
Apartment Houses
Stores . . . . . . . . . . . . . . . . . . . . . . . . .
Flats over Stores
Vacant Lots . . . . . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres
Industrial . . . . . . . . . . . . . .
Hotels, Clubs, Rooming Houses 1
All Types
© e º 'º' s e e o e º 'o e e º 0
© & © tº e o O e e o e o e
0 0 tº 0 9 s e o 'o e º & a o
* @ e º ºs
Number
© O & ©
© e e º 'º JTºº V_w e
© e e e
o
72
º e º dº º
© e o 'º . ~/ C / e
Percentage Distribution
57. O
© tº º
e e o e o e º a 6 º'
o e e o e o e o e 6
© e < 0 e º e º 'º º
© C &
e Gº e º º
9 @ e º e o e º & ©
© e º O ©
© e º e e º 'º e º 0
- In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as .
compared with the year analyzed.
Table B:
Type of Property
One Family Dwellings
Multiple Dwellings
Apartment, Houses
Stºres
Flats over Stores
Vacant Lots .
Office Bldgs. , Ware- .
houses & Theatifies
Industrial
Garages, Gas Stations, etc.
Hotels, Clubs, Rooming Houses
All Types
© e º 'o e o e o 'º e 9
© e º O sº e s tº s tº e º ſº
tº e º 'º e Q
© 9 º' g º e
© 6
* * * tº e e o e o e s e e º e e s e e o e o p
e e º 'o e s e e o s 2 e
tº 9 tº e º e º e s s e e º o e s e e e
• e º 'o e o e o e s e e º e
tº e 9 & C G e & G e o e º e
* @ - © e ºs
ASSESSED WALUES - PARCELS ANALYZED
In Year analyzed. In Current Year Percentage
(1931 – 1932)
(1932 – 1933)
. . $ 10,253 . . . . . . . $9,250 . . . . . . . . 9.8
• * l, 577 . . . . . . . l. 398 . . . . • ll. 3
© º 2, 492 . . . . . . . 2, 182 . . . . . . . . 12.4
e G ll, 4l? . . . . . . . 10, 177 . . . . . . . . . lO. 9
l,050 . . . . . . o 926 . . . . . . . . ll. 7
© O 985 . . . . . . © 897 . . . . . . . . LO. 7
e Q 3, 154 . . . 2,780 . . . . . . . . ll. 8
© 2,484 . . . . . . • 2, 100 . . . . . . . . 15.4
© º 2, 165 . . . . . ... l, 920 . . . . . . . . ll 3
& 2,741 . . . . . . . 2,379. . . . . . . . . 13.2
$38,322 $33,995 ll. 3
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:
Table C: PARCELS INELINQUENT
Type of Property
º e e e o e º 9 º'
One Family Dwellings .
Stores
Hotels, Clubs, Rooming Houses
Apartment Houses
Office Bldgs. , Ware--
houses & Theatres
Garages, Gas Stations, etc.
Vacant Lots . . . . .
Multiple Dwellings
Flats Over Stores
Industrial. . . . .
All Types
tº e e º e º ºs e o e º us e e º e º e o e <>
• Q @ e º e s e a v e º ſº o
o e º e o e o 0 tº
© s 9 tº gº ºn
tº e o 'º e e º 9 e < e º º
G e º Aº Q e o e o 6 e º e
By Number
Parcels
Analyzed
l, 146 . . . . . . .
& G tº e º e Q
tº @ to e º 'º º
© e º 'º e e
e Q e e Q
By Amount Percentage Distribution
Parcels By Number By Amount
Analyzed
$19,502 . . . . 45.7 . . . . . 27.9
. 16, 503 . 4.6 . 23.6
. 7,296 l. 4 º l0.4
. 6,490 . . . . 2. 1 . . . . . 9.3
. 4, 488 • 1.0 . . . . . 6.5
• 4, 198 . . . . l. 2 . . . . . . 6. O
3,703 37.5 . . . . . . 5.3
2,788 . . . . . 3.5 . . . . . . 4.0
2, 639 . . l. 1 . . . 3.8
2,230 . . . . . l. 4: ... . . . . 3.2
$69,837 lOO ... O lOO ... O
City Analysis — Lincoln, Nebraska - 5.
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
O the percentage distribution of total current delinquency against these parcels.
For example, One family dwellings bore 26.7 percent of the tax levy assessed
against the delinquent parcels and were responsible for 27.9 percent of the
current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX IIEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OI 162
Analyzed Analyzed
Vacant Lots . . . . . . . . . . . . . © & C 2.6 © e e o e Q 5.3 © e º g o C 2.0
Apartment Houses . . . . . . . C e o de 6.5 © e e s e O 9.3 © o e o e O l,4
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . O 7, 2 © © 10.4 O © O. l.4
O Flats over Stores . . . . . . . . . © 2.7 © tº e s e e 3.8 © e o e o e le?:
Garages, Gas Stations, etc. . 5.6 Q e e o 'o C. 6.0 O C e º & O lel
One-Family Dwellings . . . . . . © 26.7 © C C C e Q 27, 9 © e e s e a l.0
Multiple Dwellings . . . . . . . . © 4.1. O • O 4.0 © e º e o O l.0
Stores . . . . . . . . . . . . . . . . . . . . o 29, 8 O & © 23.6 © O & e º e •8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . & O 8.3 © e e o a Q 6.5 O e a e o O •8
Industrial . . . . . . . e e o e º e o a º o 6.5 © e o e s tº 3.2 © e e º e e •5
All Types 100.0 100.0
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
O Type of Property By Number By Amount of
of Parcels Tax Levy
One Family DWellings • . . . . . . . . . . . . 27.3 C. e. e. e. e. e. e. e. e. e. (a 25.0
Multiple DWellings . . . . . . . . . . . . . . . 26.0 Q e º O e s e © e e O 24.0
Apartment Houses • . . . . . . . . . . . . . . . • 37.2 . . . . . . . . . . . 34.2
Stores • . . . . . . . . . . . . . . . . . . . . . . . . . . 31.8 Q e º 'º e e Q @ & © & l9 = O
Flats over Stores . . . . . . . . . . . . . . . o 37.5 © e o 'º e o e s e e e 33.0
Vacant Lots . . . . . . . . . . . . . . . . . . . . . © 52.6 © e e s e e e o ei e e 49.4
Office Bldgs. , Ware-
houses & Theatres • . . . . . . . . . . . . . . © 28.9 • . . . . . . . . . . . 18.7
Industrial . . . . . . . . . . . . . . . . . . . . . . . 27.2 C. e. e. e. e. e s ∈ e e o ll. • 8
Garages, Gas Stations, etc . . . . . . . 27,9 O © e o e º O © e o O 25.5
Hotels, Clubs, Rooming Houses . . . . 38, 7 O e o e º sº e s e C O 35.0
All Types 35.1 24.0
Copies of this preliminary report may be procured by Writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce, Wash-
Oington, D. C.

57O7
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF COMMERCE This report is for the
BURECAU OF THE CENSUS I N S E L E G T E D C IT I ES
Division OF REAL ESTATE TAxATION City of LINCOLN, NEB.
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed
O WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.

—- N O ºf E G ----
TABLE le SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE l. Year analyzed began October 1, 1951
ALL PARCELS PARCELS †n In YDecrease from PARCELS CITY lyr. gan . 4- 9
(year Year Current year analyzed (year (year Current year began October 1, 1939
analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed) analyzed)
A• B. C. D. O © A • H. I • | Delinquency reported as of July 1, 1933
5–
I. NUMBER OF PARCELS 7,349 39, 717 º-º- XXXXX |XXXXX NUMBER OF PARCELS f 2,504 XXXXX 2. tºº.” September 1
II. ASSESSED WALUE l. 3. TAXES DELINQUENT # 69,837 Taxes are due---- October 1
Land § 38,322,107 |# 84,579,744 |$ 74,986,735 | # 9,593,009| ll. a. Land and buildings 2
8 w and buildings 9 9 9 XXXXX Taxes become delinquent Dec. l - July l
b. All rt .3 b. Percentage of levy (IWa) 24,0
property XCCXXCX 107,480,467 95,271,580 l2,208,887 ll XXXXX 3. Sample parcels represent 18.5 percent of city
© Percenta Of (a to b Co All ro rt total (I Column C) p and 45.2 percent Of
O C ge XXXXX 78 e 6 *" | xxxxx XXXXX property XXXXX # 183,031 assessed value of land and buildings
III. TAX RATE (dollars per $1000) 7.60 8,60 Plus l.OO 134 de Percentage of levy (IVb) £2.4 | (IIa Column C).
IW, TAX LEVy -ºr The delinquency data on the 4- Assessed value for eurrent year of parcels
291,245 sample parcels is for real analysed was 5 , a decrease
a. Land and buildings property only. The delin- from year analyzed of $ 4,326,108 or
quency data for the entire 11.23 percent.
b. All Property © city is on all property, both
XXXXX 818,900 819,335 Plus 435 º real and personal. 5. Columns l3 and l3 indicate the responsibility
* of each type of property for tax delinqueney,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
Column 14 shows the percent age of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#:YPE OF Number Tercent- #ized Current Percent- || Amount Percent- || Num- | Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analy? Year age De- age. Die- ||ber | ##"- age Dis- ||Number of . Alsount of (Percentages of number in Column 9. Table 2)
tribu- Grea ºe º F1 OUls tribu- Parcels tax le
#." tion l tion % Col.9toº lºcol #on º
l, 2. tigº 4. 5. Ö a 7. $ºn 9. 10. ll. 12. #:” i4. (One-family Multiple | Apartment
Condition Dreilings Drellingel Houses
One-Family Dwellings 4, 190 57. O $10,253,033 $9,250,861 9, 8 # 77,923 26.7 ll.46 45, 7 $ 19,502 27,9 27.3 25, O ber analyzed l, lá6 90 54
Multiple Dwellings 348 4, 7 l,577,973 l, 398,531 ll. 3 ll, 993 4.1 9C 3. 5 2,788 - 4 - O 26 - O 24,0 e (percentages) lOO lCO lOO
Apartment Houses l45 2.0 2,492,320 2, 182,056 || 12.4 l8,94l 6.5 54 2. l 6,490 9. 35 37.2 34.2 | Under lº years 25, 6 l'7, 7 25 e 9
Stores 558 4.9 ll, 4l 7,634 || 10, l'77, l'70 lo.9 86,774 29,8 ll.4 4.6 l6, 503 23. 6 31, 8 l9,0 Over 15 years 74. 4 82.5 74 el
F- epair status
Pºtate OVOr Store 8 72 1-0 l,050,321 926,550 ll. 7 7,982 2.7 27 l, l 2,639 3s 8 37.5 35. O (Percentages) lCO lOO 1OO
Waeant Lots l,776 24, 2 985,821 879,888 lC) . 7 7,492 2. 6 934 37.5 3,703 5. 3 52.6 49.4 boos Condition 59, 2 52.2 J_46.8
... Ware- Minor repairs *
:::::: *:::::...” 83 l, l 3, 154, 365 2,780,570 ll. 8 23,973 8. 3 24 l. 0 4,488 6, 5 28, 9 18, 7 needed 37:1– 4l. 2 3.l.. 6
Major repairs
Industrial 125 l. 7 || 2,484, l'75 2,100,380 l5.4 l8,879 6, 5 34| l. 4 2,230 3, 2 27, 2 ll,8 tº: pa 20.4 x 26.6 22, 2
*::::::::: *- 16l 2.2 || 2, lºš, 195 l,920,895 ll. 3 l6,455 5.6 45 l. 7 4,198 6. O 27.9 36-5 lunfit for use 3. 7 - - i
º ſº © s—
Rooming Houses 93 1.2 : 2,741,270 2,379,098 13.2 i 20,833 7.2 36 l. 4 7,296 lO .4 38, 55.
TOTAL 7,549 J OO 38,322, 107 || 33,995,999 291,245 lCO 2504 || 100 69,837 lOO
REMARKS:
The above analysis is a pert of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Clasaification as to type of property, and age and condition of dwellings were obtained from the Real Property
Irrºentory, CWA Project F-39.
City Analysis - Little Rock, Arkansas — 4
CITY OF LITTLE ROCK, ARKANSAS.
Percentages from the preliminary analysis of delinquent taxes in Little
Rock, Arkansas follow:
Table A : PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family DWellings. . . . . . . . . . 3,983 . . . . . . . 7]... 3
Multiple DWellings. . . . . . . . . . . . 319 • . . . . . . 5. 7
Apartment, Houses. . . . . . . . . e e º 'º e 47 . . . . . . . • 8
Sºores. . . . . . . . . . . . . . . . . . . . . . . . l67 . . . . . . . 3.0
Flats Over Stores. . . . . . . . . . . . © 66 . . . . . . . l. 2
Vacant Lots. . . . . . . . . . . . . . . . . . 434 . . . . . . o 7.8
Ofi'ice Bldgs. , Ware-
O houses & Theatres. . . . . . . . . . . . . 4l . . . . . . . • ?
Industrial . . . . . . . . . . . . . . . . . . . O 49 . . . . . . . .9
Görages, Ga. 3 Stations, etc. . . . 348 . . . . . . . 6.2
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . © o 131 . . . . . . . 2.4
* 5,585 100.0
In Table B are shown the assessed values for each type of property Studied,
and the percent age of decrease in each for the current year as compared With the
year analyzed.
Table B: ASSESSED WATLUES - PARCFLS AllALYZED
- Type of Property In Year Analyzed. In Current Year Percentage
O (1932) (1933) DeCrea,Se
(thousands) (thousands)
One Family DWellings . . . . . . . . $6,621 . . . . . . . $5,210 º e º a “ º º 2l. 3
Multiple DWellings. . . . . . . . . . 841 . . . . . . . 665 . . . . . . . 20.8
Apartment Houses. . . . . . . . , e º O © 347 . . . . . . . 283 . . . . . . . l8.6
Stores . . . . . . . . . . . . . . . . . . . . . . 3,447 . . . . . . . 3,667 . . . . . . • 22.6
Flat S Over Stores. . . . . . . . . . . . 294, . . . . . . . . 235 . . . . . . . 19.9
Vacant Lot S. . . . . . . . . . . . . . . . . 557 . . . . . . . 438 . . . . . . . 21.4
Office Bldgs. , Ware-
house S & Theatre S. . . . . . . . . & © l,664. . . . . l, 327 . . . . 20.2
Industrial . . . . . . . . e e e o e e s e e © 2, 153 . . . . . . sº l,648 . . . . 23.5
Garages, Gas Stations, etc. . 3,244. . . • 2,666 . . . . . . . 17.8
Hotels, Clubs,
Rooming Houses. . . . . . © e º e g º e o l,ll.0 ... . . . . . 914 . . . . . . . 17.6
All Types $20,283 $16,059 20.8
City Analysis - Little Rock, Arkansas – 5
In Table C below is Shwon the number of each type of property in the sampl—
ing that are delinquent , the total amount of delinquency and the percentage of
di Stribution:
Table C :
Type of
One-Family Dwellings.
PARCELS DELINQUENT .
Property. By Number
Garages, Gas Sta—
tions, etc. .
Office Bldgs. , Ware-
houses & Theatres
Stores.
Industrial.
Hotels, Clubs,
Rooming Houses.
Multiple Dwellings.
Vacant Lot S. .
Apartment, Houses.
All Types
© e o e s e º e e
By Amount Percentage Distribution
Parcels Parcel S By Number By Amount
Analyzed Analyzed
tº e º e º gº e l,188 . . . . . . $79,110 . . . . . 71.0 . . . 33.3
• e º e º e o e o e o e 101 . . . . . . 39,426 , , , , . 6.0 . . . 16.6
dº º e o sº tº e e º 'º gº l? . . . . . . 35,575 . . . . . 1.0 . . . 15.0
• ‘E o O - e º 'º º º 39 Q & O 26,098 e Q Q @ G. 2. 3 © & © ll. O
• e º & e º e º 'º e s e 9 . . . . . . 15,901 . . . . . • 5 . . . 6.7
s e e º e º e s e e © e 50 . . . 13,430 . º 3.0 . . . 527
tº ſº e º Kº e º 'º © 93 © C & G e e 9,157 © e e 5. 6 C & © 3.9
© e º e º e º e e g º e 143 . . . . . . 7,762 . . . . . 8.6 . . . 3. 3
tº e º & © e º 'o e ºs 22 Q & © O 7,213 © © l. 3 Q © 3.0
tº e º 'º e s e o c e e ll . e e 3,611 - o • 7 . . . l. 5
l, 673 $237,233 100.0 100.0
In Table D given balow, the percentages relating to taxes assessed against
each type of these Saſiple parcels and to the taxes unpaid by these same parcels
are important .
The first Column of this table snows the Yercentage di Stribution
Of the tax levy against the several type of property.
The second column ShoWS
the percentage distribution of total current delinquency against these parcels.
For example, Oile-family dwellings bore 32.6 percent of the tax levy assessed
against the delinquent parcels and were responsible for 33.3 percent of the Cur-
rent delinquency charged to these same parcels.
relative delinquency,
Type of Property
Flat S over Stores. . . .
Table D : TAX LEWY AND TAX
Percentage of
Tax Levy on
All Parcels
Analyzed
l. 5 . .
dº º e º ºs e º 'º - (- Q-ºw º º tº º
Office Bldgs. , Ware-
houses & Theatres.
Wacant Lot S
© e o e e
One-Family D Wellings.
Multiple DWellings.
e s e º 'º e o e º e º O V-2 (-) & J e º e º ºs
© s > 0 e o 'º e s e e º e s 5-7 V_w is e e e º e
& e s e e e o e º
Garages, Gas Sta-
tions, et C.
Hotels, Clubs,
Rooming Houses. .
Apartment House S.
Stores. .
Industrial .
• e º O e s tº e
• e º e º e º 'º e 9 tº e º O sºlº v. W. J. N.W (9 O © tº 9 &
e - e. e. e. e. e. e. e º 'o e º e º V C & W Q & © e o 'º'
e e g o O e º e e º e o 'º
e e o e º e º 'o e º 'º e º e
e e º 'º e º º O © tº a tº e º sº. Wºº & V-J Q & & © & ©
Types
The third column is a ratio of
DELIIIQUENCY ON PARCELS AALYZED
Percentage of Ratio Column
Delinquent Taxes two to
on all Parcel S Column one
Analyzed
e & © tº 3.0 . . . . . . . . . 2.0
. . . . 15.0 . . . . . . . . . l. 8
• * ~ * 3 - 3 • o l. 3
. . . . 33.3 . . . . . . . . . l. O
e Q @ e 3.9 . . . . . . . . . l. O
. . . . lb. 6 . . . . . . . . . . 1.0
e s tº Q 5. 7 © e º e e º © e l.0
e 1.5 tº Q © © e .9
e e º 'º ll. O © o e o e o 'o e O ... 6
• G. e. e. 6.7 . . . . . . . . . • 6 —
100. O
City Analysis – Little Rock, Arkansas – 6
The first Column of Table E below shows the percentage of the number of par-
Cels aſſalyzed that are delinquent.
The second column of Table E shows the per-
Centage of the total tax originally levied on each type of property which, at
the date of the Survey, was still unpaid.
Table E: PERCEITAGE OF DELIIIQUEICY
By Number
of Parcel S
Type of Property
One-Fºnily Dwelli ºgs. . . . . .
iſultiple DWellings . . . . . . . .
Apartment Houses. . . . . . . . . . .
Stores. . . . . . . tº € 9 e º te e is e º e
Flat S over Stores. . . . . . . . . . . .
Wacant Lots. . . . . . . . . . . . . . .
Office Bldgs. , Ware-
house & Theatres. . . . . . . . . . . .
Industrial . . . . . . . . . . . . . © gº º
Garage S., Gas Sta-
tions, etc . . . . . . . . . • . . . . . .
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . e
All Types
Copies of this preliminary report may be procured
Washington D. C.
• c e o e º 'o
29.8
29.2
23.4
23.4
33. 3
32.9
ºl. 5
l8.4
e e º 'º -
tº
OF SAjāPTE PARCELS
By Amount of
Tax Levy
. 28.5
. 26.0
. . 29.0
. 28.9
7. 9
by writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
6.456
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
Division OF REAL ESTATE TAxATIon
I N S E L E G T R D G L T i ES
This report is for the
City of LTTTLE ROCK, ARKANSAs
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- ~~~~ R O T ... S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY ''' * * : * * * SAMPLE WHOLE l. Year an d be -
ALL PARC PARCELS . In In . . . . . Decrease from T. PARCELS CITY alyze &ºn January l, 1933
ELS ( Year Current year analyzed (year January 1, 1953
year º t - - - - - (year y Current year began ry 1,
analyzed) Analyzed Year - Anº Pegent wimwº PARCELS ONLY analyzed) analyzed) ," - -
A. B. C. D. - © - • © H. I • Delinquency reported as of Dec. 31, 1935
e 5,585 40,0 W. S 2 this city begins January l
II. ASSESSED WALUE * - VI TAXES DELINQUENT Taxes are due---- 3rd Monday in February
2O. 283,000 35, 154 , 705 $23,488,300 || $ll,666,405 33, 2 a. Land and buildings $ 237,283
a • Land and buildings $ 9 3. $35, 9 2 9 9 9 (See Remarks 9 XXXXX Taxes become delinquent 3rd Monday in April
b. l t b. Percentage of levy (IWA) º -
All property XXXXX 50,902, 645 37,480,217 13,422,42s 26.4 27.9 XXXXX 3. Sample parcels represent lé.Q_percent of city
• Percent of a to b - - . All propert total (I Column C), and 57.7 percent of
C rcentege XXXXX 69. l 62, 7 XXXXX XCOOOX C property XXXXX $ 337,934 assessed value of land and buildings
III. TAX RATE (dollars per $1000) Plus d. Percentage of levy (IVb) (IIa Column C).
IW, TAX LEWY The delinquency data on the * Assessed value for current year of parcels
- sample parcels is for real analyzed was $16,059,105, a deorease from
a • Land and buildings 849,852 º tº - sº sº property only. The delin- year analyzed of 2,323,895 or 80.8–
quency data for the entire percent.
b. All Property -- - city is on all property, both -
XXXXX 2, 132,821 l,600,406 532,415 *:9 || real and personal. 5. Columns 13 and 14 indicate the responsibility
- - of each type of property for tax delinquency,
t judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
r - Čolumn 14 shows the percentege of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCEIS, EY TYPE OF PROPERTY unpaid.
| ||
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#, Number | Percent. TYear | Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PRO age Dis- Analyzed Year age De- age Dis- || ber jºgº, Die- . age Dis- Number of Amount of (Percentages of number in Column 9. Table 2)
tribu- Crêa 30 ib - tribu- tribu- Parcels tax levy
tººl bul- tion tion % Col.9toº %Col ]] to 7 - . . .
l. 2. “gº 4. $. tº . 7, tiºn 9 lſ). ll. 12. #;"toº [*:::1% one-family Multiple | Apartment
+ º —H. - *—º. o Sonattion Dºelling. Dwellingelº Houses lº
: ** * * : . - . . . ! J. 3. : - - - - . . gº 7 * rx f - -
Øne-family. Dwellinge 3,983 || 71%.3 : $6,621,327 |$5,210,980 || 21.3 $277,433 32, 6 llä8 71.0 |$ 79, liſ) 33, 3 29, 8 28.5 Rumber analyzed llb8 93 ll
Multiple Dwellings 319 5.7 84l,065 665,915 | 20.8 35,240 4. 1 93 5, 6 9,157 3.9 29, 2 26. O e (percentages) 100 lGO 10O
Apartment Houses 47 .8 347,580 283,060 | 18.6 l4,563 1.7 ll • 7 3, 61 l l. 5 25.4 ** || Under 15 years || 37.4 24, 7 45.5
Stores l67 3.0 3,447,228 2,667,105"| 22.6 l44,438 l'7. O 39 2. 3, 26,098 ll. O 23.4 18, 1 Over 15 years 62. 6 75.3 : 54.5
. - - - • |Fºr status
Flats over Stores 66 l. 2 294,515 235,795 || 19.9 12,340 l.5 22 l. 3 7,213 3. O 33.3 58.5 (Percentages) 1OO 100 100
Wacant Lots 434 7.8 557,920 438,465 21.4 23,376 2.8 l43 8, 6 7,762 3.3 32, 9 33, 2 Good Condition 58, 9 40, 8 72.7
* - . Minor repairs
Ice Bldg.º.º. Ware-
... *:::::::: 4l ... 7 l,664, 175 1,327,675 20.2 69,728 8.2 l'7 1.0 35,575 l5. O 4] .. 5 51. O needed 59.4 26, 9 27.3
- Major repairs
Industrial 49 .9 2, lê5,965 l,648,535 23.5 90, 25l lC). 6 9 • 5 lă, 90l 6.7 lº. 4 l'? .. 6 needed - l6.5 31.2 ->
*:::::::::: *- 34a || 6.2 3,244,805 || 2,666,915 || 17.8 || 135,957 | 16.0 || 101| 6.0. 39,426 il6.6 29. O *:9 ||Unfit for use 5, 2 lel º
—t-tº-º-º: - —H - -
º i: l3l 2.4 | 1,110,420 914,660 || 17.6 46, o26 || o.o bO Ö. O l3,430 5.7 38.2 28.9
TOTAL 5,585 lOO 20,283,000 || 16,059, 105 20, 8 849,852 100 l673 || |OO 237,283 100 30. J 2? - 9
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumerat
business and high-value areas, (b) representative high, medium, and low
status were taken from official city tax records.
Inventory, CWA Project F-39.
the difference between the percentage of delinquency shown for the en
including several years taxes.
* p
} i I
Taxes on certain properties have accumulated. Delinque mt properties have not been certiri,ed to the State since 1929 due to special legislation, which explains
ion Districts (of about 1,800 inhabitants each), chosen so as to include (a) 'substantially all
grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
tire city which, are for one year, and the delinquency on percels analyzed, in some cases




CITY OF MITNE. POLIS., iiIſſiºSOT.
The extent of the sampling in this city, and the distribution of the total
number of parcels by types of property, is as follows: -
Table ...: PARCELS ANALYZED
Type of Property - Number Percentage Distribution
One-Family Dwellings. . . . . . . . . . . . . . • 6,967 . . . . . . . . . . . . . . . 45.9
Multiple DWellings. . . . . . . . . . . . . . . . • 2,001 . . . . . . . . . . . . . . . 13.1
Apartment Houses. . . . . . . . . . . . . . . . . . 698 . . . . . . . . . . . . . . . 4.6
Stores. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 685 . . . . . . . . . . © e º e e 4. 5
Fläts Over Stores. . . . . . . . . . . . . . . . . . l68 . . . . . . . . . . . . . . . l. 1 !
Vacant Lots. . . . . . . . . . . . . e c e s tº us e e º e e 3,725 . . . . . . . . . . . . . . . 24.5
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . • - - - - - l'74 - . . . . . . . . . . . . . . l, l
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . 187 . . . . . . . . . . . . . . . l. 2
Garages, Gas Stations, etc. . . . . . . . . 324 . . . . . . . . . . © e e o c 2.2
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . . . . Q 280 . . . . . . . . . . . . . . . 1.8
All Types 15,218 1OO
6
2
5
6
*
{




–4–
In Table B are shown the assessed values for each type of property studied.
Table B: ASSESSED WALUES - PARCELS ANALYZED
w Type of Property. In Year analyzed. In Current Year
O (1933) (1934)
(thousands) (thousands)
One Family Dwellings . . . . $ 12,084 . . . $ 12,084
Multiple Dwellings . . . . . 4,774 c e e 4,774
Apartment Houses . . . . . . 9,910 e tº e 9,910
Stores . . . . . . . . . . . 31,419 . . . 31,419
Flats over Stores. . . . . . l, 102 tº e G l, 102
Vacant Lots. . . . . . . . . 4,039 • Q @ 4,039
Office Bldgs. , Ware-
houses & Theatres. . . . . . 20, 398 o 2O, 398
Industrial . . . . . . . . . 4, 197 e ‘O Jº 4, 197
Garages, Gas Stations, etc. . 4,131 © tº e 4,131
Hotels, Clubs,
Rooming Houses. . . . . . . . 7,483 © º º 7,483
All Types 99, 541 99, 54].
In Table C below is shown the number of each type of property in the
* Sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcel S Parcel S By Number By Amount
Analyzed Analyzed
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215. . . . . . . . . . $ 490,796 . . . 4.4 . 27.6
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . . . 58. . . . . . . . . . 375,431 . . l. 2 . . . . 21.l.
Hotels, Clubs, Rooming Houses. . . . . 116 . . . . . . . . . . 228, 737 . . . 2.4 . . . . 12.9
Apartment Houses. . . . . . . . . . . . . . . . . . 288 . . . . . . . . . . 227,379 . . . 5.9 . . . . 12.8
f One-Family Dwellings. . . . . . . . . . . . . . l642. . . . . . . . . . 157, 244 . . . 33.8 . 8.8
Ye'Garages, Gas Stations, etc. . . . . . . . 100. . . . . . . . . . 104, 729 . . . 2.1 . 5.9
Multiple Dwellings. . . . . . . . . . . . . . . . 546. . . . . . . . . . 78, 5.ll . . . ll. 3 . 4.4
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . 1787. . . . . . . . . . 74, 874 . . . 36.8 . . . . 4.2
Flats over Stores. . . . . . . . . . . . . . . . . 55. . . . . . . . . . 21,546 . . . l. l . . . . l. 2
Industrial . . . . . . . . . . . . . . . . . . . . . . . . 47. . . . . . . . . . 19,580. . . . l.0 . . . . l.l.
All Types 4854 $1,778,797 LOO lOO .
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total Current delinquency against these parcels.
For example, one family dwellings bore 12.1 percent of the tax levy
assessed against the delinquent parcels and were responsible for 8.8 percent of
the current delinquency charged to these same parcels. The third column is a
Q" of relative delinquency.
4328
–5–
*O Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percent age of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OI) e
Analyzed. Analyzed
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . 7.5 . . . . . . . l2.9 . . . . . . . . . . . . l. 7
Garages, Gas Sta– -
tions. etc. . . . . . . . . • * * * * * * * • *.l. . . . . . . . 5.9 . . . . . . . . . . . . 1.4
Apartment Houses. . . . . . . . . . • 10.0 . . . . . . 12.8 . . . . . . . . . . . . l. 3
Flats Over Stores. . . . . . . . . . l ‘l . . . . . . . l. 2 . . . . . . . . . . . . l. l
Vacant Lots. . . . . . . . . . . . . . . . 4.l. . . . . . . . 4.2 . . . . . . . . . . . . l. O
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . 20.5 . . . . . . . 21.l. . . . . . . . . . . . • 1.0
Stores. . . . . . . . . . . . . . . . . . . . • 31.6 . . . . . . . 27.6 . . . . . . . . . . . . .9
O Multiple Dwellings. . . . . . . . . 4.8 . . . . . . . 4.4 . . . . . . . . . . . . .9
* One-Family Dwellings. . . . . . . 12.1 . . . . . . . 8.8 . . . . . . . . . . . . . 7
Industrial . . . . . . . . . . . . . . . . . *.2 . . . . . . . l. 1 . . . . . . . . . . . . 3
100. LOO
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
Of Parcels Tax Levy
^* f Family Dwellings . . . . . 23.5 . . . 17.4
Multiple Dwellings . . . . . . 27.3 . . 22.0
(O Apartment Houses . 41.3 . . 30.7
Stores . . . . . . . . 31.4 . 20. 9
Flats over Stores . . . . . 32. Tº . . 26.2
Vacant Lots. . . . . . . 48. O 24.8
Office Bldgs. , Ware
houses & Theatres. . . . . . . . 35. 3 . . . . 24.7
Industrial . . . . . . . . . . . 25.1 Iº e 6.2
Garages, Gas Sta—
tions, etc. . . . . . . . . . . . 30.9 . . . . 34.0
Hot els, Clubs,
Rooming Houses . . . . . . . . . 41.4 . . . . 40.9
All Types 3] e 9 23.9
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
—End-
\{*

ANALYSIS OF DELINQUENT TAXES
g - This report is for the
DEPARTMENT of CoMMERCE
BUREAU. OF THE CENSUS I N S E L E G T E D G L T L E S -
Division of REAL EBTATE TAxArion - City of MINNEAPOLIS, MINN,
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2: Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY *s- s SAMPLE WHOLE 1. Year analyzed began January 1, 1933
- PARCELS In e In Decrease from PARCELS CITY
ALL PARCELS ( Year Current year analyzed (year -- l, lº&4
- year - (year Current year began January l;
analyzed) Analyzed Year Amount Pergent DELINQUENT PARCELS ONLY. analyzed) analyzed)
A. B. C.. D. gº & G. H. I • | Delinquency reported as of January 1, 1994
I. NUMBER OF PARCELS * l3, 218 l32, 325 XXXXX XXXXX || W. NUMBER OF PARCELS 4,854 | XXXXX 2. The fiscal year of
© y I y º *. - this city begins January l
II. ASSESSED WALUE $99,54l, 384 $275,891,995 |#275,516,465. § 374,630 •l ||VI.TAXES DELINQUENT 1,778,797 - - Taxes are due---- First Monday in Jan.
- a. Land and buildings
a • Land and buildings XXXXX Taxes become delinquent June l-Nov.l
b. t b. Percentage of levy (IWa) 23.9 -
O All prover y * - XXXXX 318,255,404 || 316,36l,704 l,893,700 .6 XXXXX 3. Sample parcels represent # ercent of city
• Percentage of a to b c. All propert - total (I Column C), and _3&T percent of
C ntag XXXXX 86,7 87.1 XXXXX XXXXX property XXXXX $ 4,210,446 *::::::: value of land and buildings
r - IIa Column C).
III. TAX RATE (dollara per $1000 - d. Percentage of le IVb
I ( per $1000) 74.64 74.64 77.05 |Plus 2.41 |*g & * (*)|, …, 20.4
The delinquency data on the 4. Assessed value for current year of
IW, TAX LEWY -
- sample parcels is for real, parcels analyzed was $99,54l, 384,
- tº- - howing no change from previous
a. Land and buildings 5 57 º * tº- property only. The delin 8 -
D& 7,429, 76 20,597,570 quency data for the entire year. - -
b. All Property - Plus Plus city is on all property, both
XXXXX É 23,759,641 |$ 24,382,866 || $ 623,225 3.6 || real and personal. 5. Columns 13 and lé indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
- By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) -
#: umber | Percent- º zed Current | Percent- || Amount Percent- || Num- || Percent- I Amount Percent- By : By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age De- age Dis- || ber |ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- - Crea 88 trib tribu- tribu- Parcels | tax levy ... " ... *
§º- tion tion % Col.9toº |%Col.iito?
l. 2. tigh 4. . . 5. 6 - 7. $ºn 9. 10- ll. l2. #:” #;" (One-family Multiple | Apartment
© © © Condition Breiling: Dwellings Houses
dº tº-
One-Family Dwellings 16,976 45.9 $12,084,518|$12,084,518 $ 901,988 l2. I l642 33.8 |$ l57,244 || 8.8 23.5 l'7.4 Number analyzed l642 546 288
Multiple Dwellings 2, QOl l3 •l 4,774,002 || 4,774,002 sº - 356,331 4, 8 546 ll. 3 78,511 || 4.4 - 27.3 22.0 e (percentages) 1OO lOO lOO
Apartment Houses 698 4 - 6 9,910,946 || 9,910,946 - 739, 753 lO.0 288 5, 9 227,379_Ll2.8 4l. 3 3O. 7 Under lă years 58, 1 l6,3 30.6
Stores 685 4.5 31,419,055 || 31,419,055 mº 2,345, ll3 3.l.. 6 215 4.4 490,796 || 27.6 31.4 20.9 Over 15 years 6l.9 83.7 | 69.4
- epair status
Flats over Stores l68 1.1 l, 102,092]_l,102,092 & 82,260 l, l 55 l, l 2l,546 || 1 , 2 32, 7 || 26.2 (Percentages) . lOO LOO lOO
Wacant Lots 3,725 24, 5 4,039,883| 4,039,883 º 30l., 536 4. 1 l'787 36, 8 74,874 || 4.2 48.0 24, 8 Good Condition 1-84.8 88.8 | 47.6
office BIgs ., Ware- w Minor repairs
houses & Theatres 174 l-l 20,398,475 20,398,475 - l,522,542 20, 5 58 l. 2 375,431 || 2l , l 33, Ø 24, 7 needed 47, 3 48,0 4l 7
* Tl|Major repairs
Industrial 187 l. 2 4,197,540 || 4,197,540 º 315,304 4.2 47 l. O l2,550 l.l 25.l 6.2 needed lS. 7 26, 3 9.7
Garages, Gas Sta- - - -
tions, etc. 324 2, 2 4,13l, l08 || 4, 151, l08 -> - 308,345 4. 1 LOO 2. l lC4,729 || 5.9 30, 9 34.0 Unfit for use 2.2 2.9 l.0
Hotel Club -
*:::::: iº 28O l. 8 7,483,765 7,483,765 - 558,588 7.5 ll6 2.4 228,737 lz.9 4.l.. 4 40, 9
TOTAL l5,218 lOO 99,541,384| 99,54l, 384 -e ſ’,429,765 loo 4854|| 100 1,778,797.| 100 3l. 9 23.9
O REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records, Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39, t





CITY OF NASHUA, NEW HAMPSHIRE
total
the year analyzed.
The extent of the sampling in this city, and the distribution of the
Inumber of parcels by types of property, is as follows:
Table As
|PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . 890 . . . . . . . . . . . . . . . 4.7. 5
Multiple DWellings . . . . . . . . . . . . . . 662 - . . . . . . . . . . . . . . 35.3
Apartment Houses . . . . . . . . . . . . . . © [º 46 . . . . . . . . . . . . . . . 2.5
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 43 . . . . . . . . . . . . . . . 2. 3
Flats Over Stores . . . . . . . . . . . . . . . 57 . . . . . . . . . . . . . . . 3.1
Vacant Lots. . . . . . . . . . . . . . . . . . . . . . 107 . . . . . . . . . . . . . . . 5, 7
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . 12 . . . . . . . . . . . . . . . • 6
Industrial. . . . . . . . . . . . . . . . . . . . . © O 14 • . . . . . . . . . . . . . Q • ?
Garages, Gas Stations, etc. . . . . . 33 . . . . . . . . . . . . . . & l. 3
Hotels, Clubs, Rooming fiouses. . . . 10 . . . . . . . . . . . . . . . • 5
All Types l, 874 100. O
In Table B are shown the assessed values for each type
and the percentage of decrease in each for the current year as compared with
Type of Property
of property studied,
Table B: ASSESSED WALUES - PARCELS ANALYZED
In Year analyzed. In Current Year
(1932) (1933) Percentage
(thousands) (thousands)
One Family Dwellings. . . . . . . . . . $ 3,698 . . . . . . . . $ 3,694 . . . . . . ~.2
Multiple Dwellings. . . . . . . . . . . . 3,043 . . . . . . . . 6,046 . . . . . . +. 1
Apartment Houses. . . . . . . . . . . . . . l, 393 - - - - - - - - l; 284 - - - - - - -- ?
Stores. . . . . . . . . . . . . . . . . . . . . . . . l, O71 © C C & © tº e Q l, O68 © to C (9 tº C ~. 3
Flats over Stores. . . . . . . . . . . . . 434 . . . . . . . . 435 . . . . . . +, 3
Wacant Lots © b c e o e º 'º e º O Q 6 e o O & O 3+ . . . . . . . . 34 Ö 6 @ 6 O C. º
Office Bldgs. , Ware-
houses & Theatres . . . . . 8ll . . . . . . . . 8ll . . . . . . tº-sº
Industrial. . . . . . . . . . . . . . . . . . . . 3, 189 9 @ 9 @ 9 @ b Q 3, 189 © tº 6 @ Tº D tº-sº
Garages, Gas Stations, etc. . . 430 . . . . . . . . 429 . . . . . . ~. 3
Hotels, Clubs,
Rooming Houses . . . . . . . . . 130 . . . . . . . . 130 - - - - - - *sº
All Types $14,138 $14,120 -. 2
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C : PARCELS DELIQUENT
Type of Property By Number By Amount Percentage Distributi
Parcel S Parcels By Number By Amount
Analyzed Analyzed -
Multiple DWellings. . . . . . . . . • 37 . . . . . . $ 6,216 . . . . 43.0 . . . . . . 34.2
One-Family Pwellings . . . . . . . 29 . . . . . . 4,520 . . . . 33.7 . . . . . . 24.9
Apartment Houses. . . . . . . . . . . . 5 . . . . . . 3,425 . . . . 5-8 . . . . . . 18.9
Flats over Stores. . . . . . . . . . . 7 . . . . . . 2,038 - - - - 8.1 . . . . . . ll. 2
Garages, Gas Sta-
tions, etc. . . . . . . . . . 3 • . . . . . l, 433 . . . , 3.3 . . . . . . 7, 8
Stores . . . . . . . . . . . . . . . . . . . . . l . . . . . . 432 . . . . l. 2 . . . . . . 2.4
Industrial. . . . . . . . . . . . . . . . . . l - - - - - - 89 . . . . l. 2 - - - - - - •5
Vacant Lots - - - - - - - - - - - - - - - - + . . . . . . 24 • - - - 4 - 7 - - - - - - , , -l
86 $18,167 l00.0 100.0




– 4 -
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percent age distribution of total current delinquency against these parcels.
For example, one family dwellings bore 26.2 percent of the tax levy
assessed against the delinquent parcels and were responsible for 24.9 percent
of the current delinquency charged to these same parcels. The third column is a
ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Per centage of Percentage- of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels On all Parcels OIlê
Analyzed Analyzed
Flats Over Stores . . . . . 3.l. © e e º O O ll. 2 © ºn e º O e º º 3.6
Garages, Gas Sta-
tions, etc . . . . . . . . . 3.0 © e º e o O 7, 8 © e o e º e O © 2.6
Apartment Houses . . . . . . 9.2 © e º O & O 18.9 © e º e o e a © 2-l
O Multiple DWellings . . . . 21.5 . . . . . . 34.2 . . . . . . . ... l. 6
One-Family Dwellings . . 26.2 © 2 24.9 & C e s e º e © l.0
Vacant Lots . . . . . . . . . . . • 2 © 2 e o o & •l @ 6 e e o e o C •5
Stores . . . . . . . . . . . . . . . © 7.6 © tº e o e 6 2.4 Q e o e º e e C • 3
Industrial . . . . . . . . . . . º 22.6 © C C C e G •5 O tº e º 'o e º () •02
Office Bldgs. , Ware-
houses & Theatres . . 5, 7 0 0 e o O O. tº º © e s e o 'º C. C. tºº
Hotels, Clubs,
ROOming Houses . . . . . •9 © C C C e O tº tºº © C & © e s e e esºme
All Types LOO 1OO
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
O Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property |By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . 3.3 O e º o e º 0 e o O 4.l.
Multiple Dwellings . . . . . . . . . . 5-6 © e o e e e o O sº Q 6.9
Apartment Houses • . . . . . . . . . ... 10.9 Q e o 'º e o e e o e 8.9
Stores • . . . . . . . . . . . . . . . . . . . . . 2.3 © C Q e º 6 e e s e le4
Elats Over Stores • . . . . . . . . . . l2.3 • . . . . . . . . . 15.7
Vacant Lots . . . . . . . . . . . . . . . e Q 3.7 © e o e º e o e e Gº 2.3
Office Bldgs. , Ware-
houses & Theatres • . . . . . . © © & © 2 e º e º O ©
Industrial . . . . . . . . . . . . . . . . . © 7 el tº e º 'º e º 'o o © 6 •l
Garages, Gas Stations, etc . . 6.l. • . . . . . . . . . .11-2
Hotels, Clubs, Rooming Houses © tº e º O ſº e e • O
All Types 4.6 4.3
O Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.

ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE
BUREAU OF THE CENSUS
Division of REAL ESTATE Taxarion
I N S E L E G T E D C I T H E S
This report is for the
City of NASITUA, NEW HAMPSHIRE
|
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED -
SAMPLE WHOLE CITY -º- SAMPLE WHOLE l. Year analyzed began January 1, 1932
PARCELS In In Decrease from PARCELS CITY
ALL PARCELS ( Year Current year analyzed (year -
year * (year y Current year began January 1, 1933
analyzed) Analyzed: Year Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) ºn
A. B. C. e e o C. H. I • | Delinquency reported as of Dec. 31, 1933
I. NUMBER OF PARCELS l,874 13,736 º XXXXX XXXXX W. NUMBER OF PARCELS 86 XXXXX 2. The fiscal year of
© & *. this city begins January 1
II. AsSESSED VALUE # 14,138,020 º - - º VITAXES DELINQUENT § 18, 167 Taxes are due---- December l
a. Land and buildings -
a. Land and buildings - __XXXXX: Taxes become delinquent July 1
b • l propert r2: b. Percentage of levy (IWa)
All property XXXXX $37,820,960 |#37,689,007 |$ 131,953 © W.W 4.3 XXXXX 3. Sample parcels represent_13.6 percent of
c. Percentage of a to b sº -g c. All property $ 25,626 city total (Icolumn C), and 37.4 percent
. XXXXX XXXXX XXXXX - XXXXX 9 of total assessed value •
III. TAX RATE (dollars per $1000) o 2, 8 de Percentage of levy (IVb) -
29.80 $ 29.80 $ 29. OO .8O º The deli dat th XXXXX *** ||4. Assessed value for current year of parcels
IV. TAX LEWY º .*. º; tı 6 analyzed was $ 14,120,300 , a decrease
421,308 * -> - -> Samp º ly. The deli from year analyzed of $ 17,720 or
a. Land and buildings property only. The delin- 1 rcent -
quency, data for the entire –e4—Pº ©
b. All Property city is on all property, both º
XXXXX $ l, 171,519 || $1,131,385 $ 40,134 ** || real and personal. 9 5. Columns l3 and l3 indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid ,
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid. - -
ALL SAMPLE PARCELS ANALYZED - DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: * | *reg- |}. Current, Percent- || Amount Percent- || Num- |Percent- Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- |Analyzed . Year age De- ege Dis- || ber | Agº, Pie- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea Be tribu- tº- # *- Parcels tax le - - -
l. 2. tigh 4. 5. 8. 7, tiºn 9. lC). ll. l2. % ºtos *linto" (one-family Multiple Apartment
© © e Condition | Dwellings | Dwellingsl Houses
- * - -
One-Family Dwellings 890 47.5 $3,698,170 $3,690,050 • 2 $ llo,205 26 - 2 29 33.7 $ 4,520 24.9 3.5 4.1 Number analyzed 29 37 5
ſº PLU is -
Apartment House 5 46 2.5 l, 293,350 l, 284,350 ... 7 38,541 9.2 5 5.8 3,425 l8.9 lO. 9 8.9 Under là years - 48.3 l6.2 2O.O
Stores 435 2.3 l,071,900 | 1,068,400 • 3 31,942 7.6 l l.2 452 2.4 2. 3 l, 4 Over lä years 51. 7 83.8 80, O
Plus Repair status
Flat 8 over Stores 57 3.l 434,100 435,600 • 3 l2,936 3.l 7 8. l 2,028 ll. 2 l2. 3 15. 7 (Percentages) lCO lCO lOO
Wacant Lots 107 5, 7 . . 34,500 34, làO - l,028 • 2 4. 4, 7 24 - •l 3.7 2, 3 Good Condition 55.2 40.6 6O, O
TOffice ETag TWEFGF - - Minor repairs
house 8 & mºre. l2 ... 6 8ll,000 8ll,000 t- 24, 167 5. 7 º- - * gº tº needed 4.l.. 4 45.9 40.0
- - Major repairs
Industrial l4 • 7 3,189,900 3,189,900 -> 95,059 22.6 l l. 2 89 .5 7. 1 •l needed 3.4 l3, 5 e-
º,” sº- 33 l,8 430,800 429,500 • 3 l2,837 3. O 2 || 2 - 3. l, 433 7.8 6. l ** ||uarit for use – º tº-
ſº e -
: i: lO .5 l30,500 130,800 - 3,888 .9 º - -> - º sº
twº. 1,874] 100 l4, l08,020 l4, l?0, 300 ... 2 421, 308 lOO 86|| 100 l8, 167 100 4.6 4.3
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records,
Inventory, CWA Project F-39. -
The levy and the delinquent tax amount shown for the whole city includes Personalty taxes, which do not appear in the amounts shown for the parcels analyzed.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
CITY OF OKLAROMA CITY, OKLAHOMA
The extent of the S ampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distributed.
\. One Family DWellings. . . . . . . . . . . . 5,367 . . . . . . . . . . . . . . . . . . 63.
O Multiple Dwellings . . . . . . . . . . . . . 931 . . . . . . . . . . . . . . . . . . 10.9
Apartment Houses . . . . . . . . . . . . . . . 139 . . . . . . . . . . . . . . . . . , 1.6
Stores tº C e e e o 'º e e e • * * * * * * * * * * * > 0 & 209 & e º s e s a • * * * * * * * * * * 2.5
Flats over Stores. . . . . . . . . . . . . . . 8l. . . . . . . . . . . . . . . . . . . l.9
Vacant lots . . . . . . . . . . . . . . . . . . . . 7ll . . . . . . . . . . . . . . . . . . 8.4
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . 124 . . . . . . . . . . . . . . . . . . l. b
Industrial . . . . . . . . . . . . . . . . . . . . . . L6O • - - - - - - - - - - - - - - - - - l.9
Garages, Gas Stations, etc. . . . . . 591 . . . . . . . . . . . . . . . . . , 6-9
Hotels, Clubs, -
RO Oming Houses C O tº º O & © O C C C & 0 & 0 & O - 170 e e s e e e 4 e a v e o e o 'o e º e 2.0
All Types 8,483 100.0
In Table B are shown the assessed values for each type of property
studied, and the percentage of decrease in each for the Current year as COmpared
With the year analyzed. $
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings. . . . . . . . . . . $ 10,727. . . . . . . . ... $9,022 - . . . . . 15.9
Multiple DWellings . . . . . . . . . . . . 2,498. . . . . . . . . . . 3,084 - . . . . . 16.6
Apartment Houses. . . . . . . . . . . . . . . 940. . . . . . . . . . . 782 . . . . . . 16.8
Stores . . . . . . . . . . . . . . . . . . . . . . . . 9,765. . . . . . . . . . . 7,777 - - - - - - 20-4
Flats Over Stores. . . . . . . . . . . . . . 716. . . . . . . . . . . 546 . . . . . . 23.7
Vacant Lots. . . . . . . . . . . . . . . . . . . Q 1,969. . . . . . . . . . . 1,557 . . . . . . 20.9
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . 10,343. . . . . . . . . . . 8,525 - - - - - - 17-6
Industrial . . . . . . . . . . . . . . . . . . . . 3,445. . . . . . . . . . . 3,672 - . . . . . 22.4
Garages, Gas Stations, etc. 9,694. . . . . . . . . . . 7,982 © º e º e e l?, ?
O Hotels, Clubs, -
- Rooming Houses . . . . . . . . . . . . . . • - 4,279... . . . . . . . . . 3,683 - - - - - - 12.3
All Types $ 54,376 $ 44,570 18. O
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C : PARCELS DELINQUEFT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings. . . . . . 1,148 . . . . . . $85,243 . . . . 61.6 . . . . . . 25.8
Hotels, Clubs, - +
Rooming Houses . . . . . . . . . . . 35 - . . . . . 78,393 - - - - 1.9 - - - - - - 23.8
Garages, Gas Sta-
tions, et d. . . . . . . . . . . . . . . . 109 . . . . . . 67,663 . . . . 5-8 O
Multiple Dwellings. . . . . . . . 2.ll. . . . . . . 24,317 . . . . ll-3 . . . . . . 7.
Stores . . . . . . . . . . . . . . . . . . . 23 Q ºn tº e 9 º' 21,097 O º O O l. 3 O O C C D Q 6
Vacant Lots. . . . . . . . . . . . . . . 260 . . . . . . 18,179 - - - - 14-0 5
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . 12 . . . . . . 17,380 - - - - •7 . . . . . . 5.3
© Q S 9 º' C. 2
O tº Gº O O. O.




4-
Apartment Houses . . . . . . . . 30 . . . . . . 7,240 . . . . . . 1.6 . . . . . . 2.2
Industrial . . . . . . . . . . . . . • 21 . . . . . . 6,661 . . . . . . l. 1 . . . . . . 2.0
Flat S over Store S. . . . . . . . 15 . . . . . . 3,712 . . . . . . • 8 . . . . . . 1 -l
All Types 1,864 $329, 384 100.0 100. O
In Table D given below, the percent ages relating to taxes assessed
against each type of these Sample parcels and to the taxes unpaid by the Se same
parcel S are important. The first column of this table shows the percentage dis–
tribution of the tax levy against the several types of property. The second
Column shows the percentage distribution of total current delinquency against
these parcels.
For example, one family dwellings bore 19.7 percent of the tax leyy assessed
against the delinquent narcels and were responsible for 25.8 percent of the Cur-
rent delinquency charged to these same parcels. The fnird column is a ratio of
relative delinquency.
Table D: TAX LEVY AID TAX DELINQUEICY ON PARCELS AIALYZE
Type of Property Percentage of Percent age of Ratio Column
Tax Levy on Delinquent Taxes Two to Column
All Parcels on all Parcels OI). €
- Analyzed Analyzed
Hotels, Clubs,
Rooming Houses . . . . . . . . . 7.9 . . . . . . . . © 23.8 . . . . . . . . . . . 3.0
iſultiple DWellings . . . . . 4.6 . . . . . . . . . 7.4 . . . . . . . . G l. 6
Vacant Lot 5 . . . . . . . . . . . . 3.6 . . . . . . . . o 5.5 . . . . . . . . . . . l. 5
One-Family DWellings. . . . l3-7 . . . . . . . . o 25.8 . . . . . . . . . . . l. 3
Apartment Houses . . . . . . . l 8 . . . . . . . . . 2-2 . . . . . . . . . . . 1.2
Garage; S, Gag Sta-
tions, etc . . . . . . . . . . . . . . 17.8 . . . . . . . . . 20.5 . . . . . . . . . . . l. 3
Flat S over Stores . . . . . . 1 - 3 . . . . . . • * * l-l . . . . . . . . . . . ... 8
Stores . . . . . . . . . . . . . . . . . 18.0 . . . . . . . . . . 6-4 . . . . . . . . . . . .4
Office Bldgs. , Ware-
house S & Theatres . . . . . . 19.0 . . . . . . . . . . 5-3 . . . . . G O © • 3
Industrial . . . . . . . . . . . . . 6-3 . . . . . . . . . . 2.0 . . . . . . . . . • 3
All Types 100.0 100.0
The first colum of Table E below shows the percentage of +3the number Öf par-
cels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
Table E: PERCETAGE OF DELIIIQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcel S Tax Levy
One Family DVſellings . . . . . . . . . . 21.4 . . . . . . . . . 17.4
Multiple DWelling; . . . . . . . . . . . e 22.7 . . . . . . . 21 .. 3
Apartment Houses . . . . . . . . . . © e e Q 21.6 . . . . . . . . . 16.8
Stores . . . . . . . . . . . . . . . . . . . . . . . . ll.0 . . . . . . 4.7
Flat S Over Stores . . . . . . . . . . . . . 18.5 . . . . . . . . . 11 - 3
Vacant Lot S. . . . . . . . . . . e e s e º e º e o 36.6 . . . . . . . . . 20.2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . 9.7 . . . . . 3.7
Industrial . . . . . . . . . . . . . © e º e º 'º º 13. 1 . o . . 4.2
Garages, Gas Sta-
tions, etc . . . . . . . . . . . . . . . . . . . . . 18.4 . . . . . . . . . . 15.3
4851
Hotels, Clubs,
Rooming Houses © e o sº e o 'º e º e o e 20.6 © e tº º ſº e º º • * 40 •0
All Types 23.0 . 13. 3
O Copies of this preliminary report may be nrodured by writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
--O-
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
Division OF REAL ESTATE TAxATION -
I N S E L E G T E D G L T l ES
This report is for the
City of OKLAHOMA CITY, OKLA.
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
- Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY —- SAMPLE WHOLE l. Year analyzed began January 1, 1932
PARCELS In In Decrease from PARCELS CITY
ALL PARCELS Y t ear analyzed (year l, 1955
(year 88 º' Curren year y DELINQUENT PARCELS ONLY (year y Current year began January l,
analyzed) Analyzed Year Amount Peggent º Q -> analyzed) analyzed)
A • B. C. © • E. º G. H. I • Delinquency reported as of Feb. 1, 1934
I, NUMBER OF PARCELS 8,483 48,000 tº XXXXX XXXXX || W. NUMBER OF PARCELS l,864 | xxxxx 2. The fiscal year of
© t ge *. this city begins July l
II. ASSESSED WALUE $54,380,979 $101,294,499 $83,779,964 |$17,514,535 17.5 Wl TAXES DELINQUENT $ 329,884 Taxes are due---- February 28
a. Land and buildings
8 e Land and buildings g XXXXX Taxes become delinquent April 28
+ b. Percentage of levy (IVa)
b. All property XXXXX l27,947, Ol2 llO, llā,884 17,831,128 l3.9 l3.3 XXXXX 3. Sample parcels represent l?, 7 percent of city
© t f a to b tº t total (i Column C), and 53.7 percent of
c. Percentage o O XXXXX 79.2 76. l XXXXX XXXXX c. All property XXCOXOX $ 672,511 assessed value of land and buildings
(IIa Column C).
III. TAX RATE (dollars per $1000) 45.74 45. 74 47, 39 || Plus l, 65 3.6 d. Percentage of levy (IVb) ll. 5
IV. TAX LEVY The delinquency data on the 4. Assessed value for current year of parcels
* sample parcels is for real analyzed was $ 44,573 70] • a decrease
a. Land and buildings 2,487,381 • tº & -º gº property only. The delin- from year analyzed of $ 9 807,278 Or
quency data for the entire 1820 percent. -
b. All Property - r city is on all property, both . -->
XXXXX 5,852,936 5,218,611 634, 325 lC). 8 real and personal. 5. Columns lº and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY. unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
-. By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) - -
#: umber | Percent- ; zed Current Percent- I Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- yze Year age De- age Dis- || ber |ºgº, Pie- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea ae tribu- tribu- Parcels tax l
r1 OUl tribu- tion tion % C §l #
l. 2. tigº 4. 5e Öe 7. tiºn 9. | 10- ll. l2. #;"toº ſºlinto" (One-family Multiple *::::::
& © © Condition Dwellings [Dwellingel Mousée
2ne-Family Dwellings 5,367 63.3 |$10,727,090|$9,022,165 l5.9 $ 490,657 l9, 7 ll.48 6l. 6 $ 85,243 25.8 2l .4 l'7.4 tº analyzed ll.48 2ll 3O
Multiple Dwellings 931 lC).9 2,498,104 || 2,084,619 l6.6 ll 4,263 4.6 2ll ll. 3 24, 317 7,4 22.7 2l. 3 Age (percentages) LOO 100 1OO
Apartment Houses 139 l,6 940,805 782,580 l6, 8 43,032 l. 8 3O l. 6 7,240 2, 2 2l, 6 l6.8 Under lä years 50.9 52s. 6 33,3
Stores 209 2.5 9,765,900 || 7,777,24l 20.4 446,692 l8. O 23 l. 2 21,097 6.4 ll.0 4, 7 Over lä years 49. l 47.4 66.7
Repair status
Flats over Stores 8l. l.0 716,580 546,553 23, 7 32,776 l. 3 15 ... 8 3,712 l-l 18, 5 ll. 3 (Percentages) lOO LOO LOO
Wacant Lots 7ll 8.4 l, 969, Olă l,557,081 20. 9 90,062 5.6 260 l4.0 l8, 179 5.5 36, 6 20, 2 Good Condition 33.7 40.3 33.3
Office Bidgs. , Ware- Minor repairs A
houses & meatre. l24 l. 5 10,343,725] 8,525,385 l'7.6 473, 12l 19. O •l2 ... 7 17,380 5. 3 9. Tº 3.7 needed 47, 3 47.4 50, O
|Major repairs
Industrial 160 l.9 3,445,728| 2,672,329 22.4 157,607 6, 5 2l l. 1 6,66l 2. O l3.l 4.2 needed l6, l 9.5 6, 7
Garages, Gas Sta-
tions, etc. 59]. 6.9 9,694,332| 7,982,624 l'7. 7 445,418 17s 8 lO9 5, 8 67,663 2O, 5 l8.4 l5.3 Urif it for use 2.9 2, 8 loo O
Hotels, Clubs,
Rooming Houses 17O 2. O 4,279,700 3,623, lz4 l5.3 lg5,753 7. 9 35 l, 9 78,392 25.8 2O, 6 40... O
TOTAL 8,483 lOO 54,380,979| 44,573,701 l8, Q 2,487,381 lCO l864] 100 329,884 lOO 22. O 13. 3
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
statue were taken from, official city tax records.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
City Analysis - Puducah, Koźltucky
tº e-
*—e r?
CITY OF PADUCAH, Kū
T
UCKY
Percentages
*
. -->
Paducah, Kentucky followſ:
Table A:
PARCELS AiiAL YZFD
from the preliminary analysis of delinquent taxes in
Type of Property Number Perce: itage Distribution
One Tamily Dwellings. . . . . . . . . . . 678 . . . . . . . . . . . . . . 51.7
Multiple Dwellings . . . . . . . . . 160 . . . . . . . . . . . . . . 12.3
Apartment Houses . . . . . . . . . . . . . . 33 . . . . . . . . . . . . . . 2.5
Stores • . . . . . . . . . . . . . . . . . . . . . . . 140 . . . . . . . . . . . . . . 10.7
Flat S over Stores . • . . . . . . . . .36 - . . . . . . . . . . . . . 2.5
Vacant Lots . . . . . . . . . . . . . . . . . . . 136 . . . . . . . . . . . . . . 10.4
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . 29 . . . . . . . . . . . . . . 2.2
Industrial . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . • 6
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . .
77 w C & 6 e o e o e o O e o O
O © Q @ O © O
O Hotels, Clubs,
RO Oming HOulses • * * * * * * * * * * * * * * * 18 • . . . . . . . . . . . . . l. 4
All Types
In Table B are shown the
and tho porcontago of deciscaffe
year analyzed.
Table B:
Type of Property
assessed values for each type of property studied,
in each for the curront year' as comparod with lthe
ASSESSED WALUES - PARCELS ANALYZED
In Year ºrialyzed. In Current Year Percentage
(1933) (1934) T)e CI'e C.Se
(thousands) (thousands)
One Family Dwellings. . . . . . . $ 1,861 . . . . . . . . . . . $ 1,857 . . . . . . . . .3
Multiple DWellings . . . . . . . . º6 . . . . . . . . . . . 356 . . . . . . . . . 1
Apartment Houses . . . . . . . . . . 506 . . . . . . . . . . . 505 . . . . . . . . . 2
O Stores • . . . . . . . . . . . . . . . . . . . 2, 196 . . . . . . . . . . . 3, 193 . . . . . . . . . 2
Flats over Stores . . . . . . . . . 196 . . . . . . . . . . . 155 . . . . . . . . . 5
Vacant Lots . . . . . . . . . . . . 296 . . . . . . . . . . . 236 . . . . . . . . ~~
Office Bldgs. , Ware-
houses & Theatres
Industrial
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . .
All Types
Garages, Gas Stations, etc. .
© C. l, O35 e e s e e o e s e o e l, O43 • . . . . . . . l. l
- .338 e Q O & O © C C C & O 224 • . . . . . . . l. 9
1,083 e es' s e e s e e s • e l O78 © O & C & O © Q •4.
•l
Al
e T-ſº
597 Q e º O © a C C º O O
$8,479 §
• * e o 'o e
In Table C belovſ is shown the number of each type of property in the
Sampling that are delinquellt, the total amount of delinquency and the percentage
of distribution:
K. :)
City Analysis — Paducah, Kentucky -4-
Tabºº C ; PARC.LS DELINQUET
Type of Property. By ifumber By Amount Percentage Distribution
Parcels Parcels By 1ſumber By Amount
Analyzed Analyzed
One-Family DVGl] ". TºS 6 J & e o e e LOT. C, o o o O 9 $ º 5 99]. o e e º e e 53,7 © & 9 @ 27. l
Apartment House 3 = 0 . . . . . . . . . tº s 2 - - - - 5,587 e o . . . c 2.7 ° . . . 19.0
Stores O © o o 6 e o o o o c > t c < e o e o e C 18 O O & O Q Q 5, 35. o e o e ſº o 9, 6 © C & © 18.2
Hotels, Clubs:
Rooming Houses O (A O C J C tº € O O C o o 3 o e o so 5, 3.26 o o o e s tº 1.1 - - - - 17°4
Multiple DYiellings O WY 6 tº o c 2 o O 17 o e e e o 6 2,366 C & © C & O 9. O © C & O 8.0
Vacant Loºs e o . . . . . . . . . . . . . . 35 c s so 1,713 . . . . 18.5 . . . . 5-8
Garages, Gas Sta-
tions, sº • . . . . . . . . . . . . . 6 . . . . . 827 & . . . . , 3.2 - - - - 2-8
Office; Diſgs. , Ware-
houses & Theatres • , . . . . . . . . 2 . . . . . . 418 - - - - - - 1.1 - - - - 1.4
*lags over Stores • , . . . . . . . . . 2 . . . . . . . 78-- - - - -2 le l e... • * • 3
All Types 188 $29,469 100. O 100.0
II, Table C given below: the percenbºges relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important c
The first column of this table shows the percentage distribution of the
tax levy against the several types of prope rty. The second column shows the
percentage distribution of total current delinquency against these parcels.
For example, one family dwelling bore 23,0 percent of the tax levy assessed
against the delinquent parcels and were responsible for 27.1 percent of the
Current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency,
Table D: TAX LEWY AND TAX DEII. J.E. CY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Rati O Column
Tax Levy oil Delinquent Taxes tv/O to Column
All Parcels on all Parcels O 116
Analyzed Analyzed
Apartment Houses. . . . . . . . 600 . . . . . . . . . . . . 19-0 e . . . . . . . . . . . . . 3• 3
Hotels, Clubs,
Roominé Houses • . . . . . . . . 7-0 . . . . . . . . . . s. 1724 . . . . . . . . . . . . . , 2.5
Vacant Lots . . . . . . . . . . . , 3.8 - . . . . . . . . . . . b. 8 ' '. . . . . . . . . . . . . 2, 1
One Family Dwellings . . . 22.0 . . . . . . . . . . . . 27.1 . . . . . . . . . . . . . . l.2
Multiple DWellings . . . . . 6- 6 - . . . . . . . . . . . 8.0 e o . . . . . . . . . . . . l. 2
Stores 0 e º e s tº 9 e º 0 & 6 o O & O © 25, 9 • . . . . . . . . . . . 13.2 © tº 0 e o e o e e s - e. e. e. • ?
Flats over Stores. . . . . . . l. 8 . . . . . . . . . . . . .3 . . . . . . . . . . . . . . • 3
Garages, Gas Stº-
tions, etc. . . . . . . . . . . . . 13.8 . . . . . . . . . . . , 3.8 - . . . . . . . . . . . . . • 2
Office. Buildings, Ware-
houses & Theatres . . . . . . 12.4 . . . . . . .
Industrial • . . . . . . . . . . .e. 2-7 a... . . . . . . . . ... == • , . . . . . . . . . . . .
All Types 100.0 100.0
l
O
4.
9
e
@ 49
• Q
O
l

666?
City Analysis - Paducah, Kentucky —5-
The first column of Table E belovi shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the per-
centòge of the total tax originally levied on each type of property Which, at
O the date of the Survey, Via's still unpaid.
Table E: PERCENTAGE OF DELIIIQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
Of Parcels Tax Levy
One Family DWellings. . . . . . . . . 15.0 . . . . . . . . . . . . . . . . . . . 16. O
Multiple Dwellings . . . . . . . . . . 10.6 . . . . . . . . . . . . . . . . . . . 15.9
Apartment Houses . . . . . . . . . . . . 15.2 . . . . . . . . . . . . . . . . . . . 41-2
Stores • . . . . . . . . . . . . . . . . . . . . . 12.9 . . . . . . . . . . . . . . . . . . . 9.1
*lats over Stores . . . . . . . . . . . 6.1 . . . . . . . . . . . . . . . . . . . 1-9
Vacant Lots . . . . . . . . . . . . . . . . . 25.7 . . . . . . . . . . . . . . . . . . . 27.0
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 6.9 . . . . . . . . . . . . . . . . . . . 1.5
Industrial . . . . . . . . . . . . . a 0 o e o "“” e a e - e o o e o o e o e o e s e a ******
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . 7.8 . . . . . . . . . . . . . . . . . . . 2.8
O Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 11.1 ... . . . . . . . . . . . . . . . . . 32.0
All Types 14, 3 13. O
Copies of this preliminary report Inay be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
6667


ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
DIVISION OF REAL ESTATE TAxA riorſ
Table le
I N S E L E G T E D C I T H E S
City of PADUCAH, KENTUCKY
This report is for the
Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- - *r ---- N O T E S ----
* TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY —m- SAMPLE WHOLE l. Year d b January l, l933
PARCELS In In jecrease from PARCELS CITY analyzed began y l ;
ALL PARCELS (year - Year Current year analyzed (year (year Current year began January l, 1934
analyzed) Analyzed Year Anºt Peysent DELINQUENT PARCELS ONLY analyzed) analyzed)
A • B. C. D. © +: G. H. I • Delinquency reported as of December 15,19%
l. 312 lC). 320 tº gº XXXXX XXXXX © C L88 2. The fiscal year of
1. NUMBER OF PARCELs 9 9 - We NUMBER OF PARCELS XCXXXX this city begins "Y +
II, ASSESSED WALUE WITAXES DELINQUENT $29 9 Taxes are due---- June - October
$8,479,010 $14,621,730 NOT * - -> º a. Land and buildings $29,46 30 days after
8 e Land and buildings XXXXX Taxes become delinquent Due }}ates
b. Percentage of levy (IWa)
b. All pro rty - º
prope XXXXX l6,870,800 AVAILABLE º- smºº l3.0 XXXXX 3. Sample parcels represent 13-7percent of city
c. Percentage of a to b º c. All property ;85. 701 total (I Column C), and 58.0 percent of
XXXXX 86,7 º-> XCXXXX XOXOXOXOX XXXXX *** 9 assessed value of land and buildings
III, TAX RATE (dollars per $1000) d. Percentage of levy (IVb) (IIa Column C) ©
$26.80 $26.80 tº-º- tº- --> XXXXX 18.l. -
The delinquency data on the 4 • Assessed value for current year of parcels
IW, TAX LEWY
sample parcels is for real analyzed was $ 8,447,158 , a decrease
a. Land and buildings 227,237 tº--> tº Pº- *- -- || property only. The delin- from year analyzed of $ 3.l,852 Or
quency data for the entire •4 percent.
b. All Property 460.566 º cº- --> city is on all property, both
XXXXY 9 real and personal. 5. Columns l'º and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaide
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
TYPE OF TNumb N
PROPERTY umber | Percent- #ized §ent fººt- Amount Persºn:- ||Num-Hºº- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- year age De- age Dis- || ber *śiº- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- crease tribu- tion - #" ||, ..., |####
l. 2. “g: 4 • 5. Öe 7. tiºn 9. lC). ll. 12. §:2toº *linto" (One-family Multiple | Apartment
Condition Dwellings Dwellingel Houses
o 49.880 27. l. © © * *
one-family Dwellings | * 51.7 ºl,861,225 $1,857,385 2 $49, 22.0 || 101 || 53.7 $ 7,991 7 l5.0 l6.0 Number analyzed lOl l'7 J
Multiple Dwellings l60 l?.2 556,930 556,482 •l l4,926 6, 6 l? 9.0 2,366 8.0 lC), 6 lö.9 Age (percentages) 100 LOO LOO
Apartment Houses 33 2.5 506,915 505,921 • 2 l3,585 6.0 5 2. 7 5,597 l9. O l6.2 4l. 2 Under lä years ll. 9 - sº * -
- 2. © 100.0 lOO .0
Stores l40 lO, 7 2,196,970 2,192,020 • 2 58,879 25, 9 L8 9,6 5,353 l8. 2 l2.9 9. l. Over lä years 38. l
Repair status
Flats Over Stores 33 2.5 l66,380 155,530 •5 4,191 1.8 2 l-l 78 • 3 6.1 l.9 (Pe rcentages) lOO lOO 1OO
#FIce ETag Tſars= * Minor repairs
:::::: & mºre. 29 2, 2 l,055,000 l,043,675 lel 28,274 l2.4 2 l-l 4l8 l, 4 6.9 l,5 needed 34.7 4l.l 80.0
- |Major repairs 3 gº ºs
Industrial 8 • 6 228,775 224,525 l, 9 6, lêl 2,7 tºº tº tº tºº &º tº gº - tº gº needed 44.5 5.3
Garages, Gas Sta- © ll. 8 wºme º
tions, sts. 77 5,8 l,083,030 l,078,610 •4 29,025 l2.8 6 3, 2 827 2.8 7.8 2.8 Unfit for use 7s 9
THOTETETGISEE, -
Rooming Houses 18 l.4 597,460 596,685 •l l6,012 7. O 2 l-l 5,126 l?e 4 ll.l 32.0
TOTAL l,312 LOO 8,479,010 || 8,447,158 •4 227,237 lOO 188 lOO 29,469 100 l4 = 3 l6.0
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
A8 sessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
CITY OF PHOENIX.1-#RIZONA
The extent of the sampling in this city, and the distribution of the total
number of parcels by types of property, is as follows:
O - Table A: PARCELS AMALYZED
Type of Property Number Percent àge Distribution
One Family Dwellings . . . . . . . . l, 370 . . . . . . . 47.8
Multiple Dwellings . . . . . . . . 279 . . . . . . 9.7
Apartment Houses . . . . . . . . . . 26 . . gº tº go ©
Stores . . . . . . . . . . . . . . . 427 . . . . . . . . 14.
Flats over Stores • e o e o e e 12 . . . . . . . . ©
Vacant Lots . . . . . . . . . . . . . 479 . . . . . . . 16.
Office Bldgs. , Ware-
.
houses & Theatres . . . . . . . . . . 79 . . . e 2.8
Industrial . . . . . . . . . . . . . 20 . . . . . 7
Garages, Gas Statiºns, etc. . . . . . 93 - V . . . 3.2
Hotels, Clubs
Rooming Houses . . . . . . . . . . . 83 . . . . . . . . 2.9
AlllTypes 2,868 lOO ... O
O In Table B are shown the assessed values for each type of property studied.
Table B: , ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed
(1932)
(1933)
(thousands)
One Family Dwellings . . . . . $ 3,973
Multiple DWellings . . . . . . l, l’O
Apart II:Gnt Houses . . . . . . . 416
Stores . . . . . . . . . . . . 9, 327
Flats over Stores . . . . . . 6?
Vacant Lots . . . . . . . . . . l, 899
Office Bldgs. , Ware—
houses & Theatres . . . . . . . 5, 123
Industrial . . . . . . . . . . 38?
Garages, Gas Stations, etc. . . l, 874
Hotels, Clubs,
Rooming Houses . . . . . . . . 2,841
All ITypes $27,079
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the percentage
of distribution: Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
Stores . . . . . . . . . . . . . . 92 . . . . $15,315 . . ll. 2 . 26.8
One Family Dwellings . . . . . . . 398 . . . . ll, 346 . . 48.7 . 19.9
acant Lois . . . . . . . . . . . . . . . 13% tº e º e 8, 772 . 2O. O . 15.3
arages, Gas Stations, etc. . . . e o O e 7, 246 . . 3.3 . 12.7
Hotels, Clubs Rooming Houses . . . 15 e O Gº. 3,961 . . l. 8 . . . 6.9
Office Bldgs. , Ware—
houses & ifiéâtrés". . . . . . . . . l? . . . . 3, 614 . 2. l © 6.3
Multiple DWellings . . . . . . . . . 79 . . . . 3, 534 . . 9. '7 . . 6. 3
Oºtºº. . . . . . . . . . is . . . . §§ : i:é . 3.. 6
Industrial . . . . . . . . . . . . . 8 . . . . l,043 . . . . 1.8
Flats over Store s . . . . . . . . . 5 . . . . 204 . . . . . .4
All Types 817 $57, 120 lOO ... O



- 5 -
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percent age distribution of total current delinquency against these parcels.
For example, One family dwellings bore 14.7 percent of the tax levy assessed
against the delinquent parcels and were responsible for 19.9 percent of the curren
delinquency charged to these same parcels. The third column is a ratio of relativ
delinquency.
Table D: TAX IEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of
Tax Levy on Delinquent Taxes
All Parcels on all Parcels
Analyzed Analyzed
Apartment Houses . . . . . . . . 1.5 . . . . . . . . . 3.6
Vacant Lots . . . . . . . . . . . . . 7.0 . . . . . . . . . . 15.3
Garages, Gas Stations, etc. 6.9 . . . . . . . . . . . 12.7
Multiple Dwellings . . . . . . 4.3 . . . . . . . . . . . 6.3
One-Family Dwellings. . . . . 14.7 . . . . . . . . . . . 19.9
Flats over Stores . . . . . . . . 3 . . . . . . . . . . . • 4
Industrial @ 9 O C & © 6 o O C C C C Q ls 4 - . . . . . . . . . . ls
Stores • . . . . . . . . . . . . . . . . . 34.5 . . . . . . . . . . . 26.
Hotels, Clubs,
Rooming Houses • . . . . . . . . . 10.5 - . . . . . . . . . . 6- 9
Office Bldgs, , Ware-
houses, & Theatres • . . . . . 1829 - . . . . . . . . . .
6. 3
100.0 100. O
C - 6. & O © 6 @ e
© O C C C & Q @ 9
© Q @ e º O © 9 º'
69 & 0 & 0 6 @ 9 O
@ 6 c e e e º e e
Q & Q & C C Q @ O
@ 9 O C C C C & O
tWO
Ratio Column
to Column
Olle
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
4832
- 6 -
Table E:
Type of Property
One Family Dwellings
Multiple Dwellings .
Apartment Houses . .
Stores . . . . . . .
Flat S over Stores. .
Vacant Lots . . . .
Office Bldgs. , Ware-
houses & Theatres .
Industrial © C C C C,
Garages, Gas Sta—
tions, etc. . . . . .
Hotels, Clubs,
Rooming Houses . . .
All Types.
Copies of this preliminary
Division of Real Estate Taxation
Commerce, Washington, D. C.
NPD
&
PERCENTAGE
©
By Number
of Parcels
• . , 29-l
. . . 28, 3
. . . 50. O
• . . 21-5
. . . 41.7
. . . 34.0
• 21.5 -
© O O 40.0 ( )
O O Q 29, O O
© O 6 18, 1 O
• . 28.5
report may be
of the Bureau.
OF DELINQUENCY OF SAMPLE PARCELS
By Amount of
Tax Levy
• . . . 20.1
• . . 21.6
. . . 34.4
ll. 6
O O O 2l. 3
. . . 32.5
ÖCO©O
©
©
Q
9, 8
14.9
procured by writing to the
of the Census, Department of
4832
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
DivistON OF REAL ESTATE TAXATION
I N S E L E G T E D G L T I R S
This report is for the
City of PHOENIX, ARIZONA
Table 1 - Summarizes general property tax delinquency in the city as a whole and for Samples analyzed
WASHINGTON Table 2- Summarizes by types of property, similar data for sample parcels analyzed.
& Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE l. Y. b w
PARCELS In Decrease from PARCELS CITY ear analyzed began June 30, 1932
ALL PARCELS (year Year Current year analyzed ( (year - -
- - year Current year began June 30, 1933
analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed) analyzed)
A • B. * D. o e 3– H. I • Delinquency reported as of Jan-Öl 1994
I. NUMBER OF PARCELS 2,868 14,871 e- XXXXX XXXXX || W. NUMBER OF PARCELS 817 | XXXXX 2. The fiscal year of l
© º - this city begins July
Plus Plus
II. ASSESSED WALUE # 27,079,970 || $49,626,701 || $49,677,462 || $ 50,761 . l I WI.TAXES DELINQUENT $ 57, 120 Taxes are due---- October
- - a. Land and buildings -
a. Land and buildings - XXXXX Taxes become delinquent November
© t b. Percentage of levy (IWa)
b. All property XXXXX 69,822,937 || 65,879,213 || 3,943, 724 5.6 l4.9 | XXXXX 3. Sample parcels represent 19.3 percent of city
© entage of a to b © t - total (I Column C), and 5 ercent of
C. Percentage XXXXX 7l. 1 75.4 | XXXXX XXXXX C All property XXXXX $ 149,476 assessed value of land and buildings
III. TAX RATE (dollars per $1000) - d. Percentage Of levy (IVb) (IIa Column C) º
l4.20 || $ l4.20 12, 80 l. 40 lO.O || . - XXXXX l6 = 3
IV. TAX LEWY The delinquency data on the |-V o 4. Assessed value for current year of parcels
& sample parcels is for real analyzed was $ 27,079,970 , showing
a. Land and buildings 384,531 * gº º sº property only. The delin- no change from previous year. -
quency data for the entire
b. All Property city is on all property, both
XXXXX 918,962 812,077 106,885 **||reai and personal. D 5. Columns l3 and la indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: * | *- : i.e., Current Percent- I Amount Percent- ||Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyze Year age De- age Dis- || ber tº:- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea Be - tribu- :*- # ibu- Parcels tax levy
tion tion ll. Aºi Oil % Col.9toº |#Col.ilto? --
l. 2. 3 4. 5. Ös 7. $º 9. 10- l2. (one-family Multiple | Apartment
- -** o e Condition | Dwelli Dwellings Houses
One-Family Dwellings l,370 47.8 |$3,973,219 |#3,973,219 -> $ 56,419 l4.7 398 || 48.7 $ ll, 346 19.9 29.l 2O. Il tº: analyzed 598 79 l3
Multiple Dwellings 279 9, 7 l, 170,025 l, l'O,025 wº-> l6,614 4.3 79 9, 7 3,584 6, 3 28.3 21.6 © (percentages) 100 lOO 1OO
Apartment Houses 26 • 9 . 416,360 416 ,360 º 5,912 l. 5 lº l. 6 2,035 3.6 50. O 34.4 Under là years 5l. 5 43.0 53.8
Stores 427 l4.9 9,327,470 || 9,327,470 -> l32,450 34.5. 92 || ll. 2 l6, 315 26.8 21.5 ll. 6 Over lä years 48.5 57. O 46.2
- s - epair status
Flats over Stores . 12 • 4 67,595 67,595 º 959 • 3 5 • 6 2O4. • 4 4l. 7 2l. 3 (Percentages) lOO 100 lCO
Vacant Lots sºm 479 l6, 7 l,899, lll l,899, lll º 26,967 7. O l63 || 20, O 8,772 l5.5 34.0 32.5 Good Condition 16, 8 22, 8 46.2
Office Bldgs • , Ware- - - - Minor repairs' - -
houses & Theatres 79 2.8 5,123, 225 5,123,225 tº- 72,749 l6.9 .17 2. l 3,614 6. 3 21, 5 5.0 needed 53,8 45.6 38.4 - -
- - Major repairs
Industrial 20 ... 7 387,480 387,480 - 5,502 l, 4 8 || 1.0 l,043 l,8 40.0 l9. O needed 25, 6 ‘27.8 7.7
Garages, Gas Sta- ! -
tions, etc. 93 3, 2 l,874,260 l,874,260 • 26, 6l4 6, 9 27 3,3 7,246 l2, 7 29, O 27, 2 |unrit for use 3. 8 3.8 7.7
Hotels, Clubs, w
Rooming Houses 83 2,9 2,841,225 || 2,841,225 º 40, 345 lC).5 l6 l. 8 3,961 6, 9 l8.l 9.8
TOTAL - 2,868 100 27,079,970 |27,079,970 --> 384,531 lOO 817 | 100 57,120 100 28, 5 l4.9
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) Various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. .
Inventory, CWA Project F-39.
The difference between the le vies and the product of rate and assessed values, accordi
"uncollectables", duplications, etc.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
ng to city officials, is the result of deductions made for exemptions,
CITY OF PORTLAND, MAINE
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number
One Family Dwellings . . . . . . . . 2, 345 .
Multiple Dwellings . . . . . . . . . l, 786 . .
Apartment Houses . . . . . . . . . . 232 . .
Stores . . . . . . . . . . . . . . . 442 . .
Flats over Stores . . . . . . . . . l86 ,
Vacant Lots . . . . . . . . . . . . 788 .
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . ll.9 . .
Industrial . . . . . . . . © a • 105 . .
Garages, Gas Stations, etc. . . . . 158 . .
Hotels, Clubs, -
Rooming Houses . . . . . . . . . . . . . l64 . .
All Types 6, 325
Percentage Distribution
. . 37. l.
. . 28.2
o l e
o O l.9
O º º 1. 7
© (e 2.5
• º 2.6
lCO. O
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as
Compared With the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property. In Year anályzed. In Current Year
(1932)
l933
(thousands)
One Family Dwellings . . . . . . . . $ 12, 292 .
iſultiple Düellings . . . . . . . . . 8, 8.8l .
Apartment Houses . . . . . . . . . . 4, 319 .
Stores . . . . . . . . . . . . . . . 16,048 .
Flats over Stores . . . . . . . . . . l, 643 .
Wacant Lo ts O º © © e o Q to e (s º © l 3. 82O 9
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 3,944 .
Industrial . . . . . . . . . . . . . 2, 240 .
Garages, Gas Stations, etc. . . . . 3, 577 .
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 2, 840 .
All Types $57,607
o
(1933)
1934
(thousands)
. $ 10,625 .
. 7,446 .
o 3, 587 .
º 4, O30 .
o l, 426 .
o l, 543 ,
O 3, 363 .
e l, 994 .
© 3,088 .
• 2, 530 -
$49,637
Percentage
Decrease
, 13.6
. 16.2
. 16.9
. 12.6
13.2
l6.2
. 14.7
, 10.9
. 13.7
, l0.9
13.8
—4-
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the percent—
age of distribution:
Table C: PARCELS DELIQUENT
Type of Property |By Number By Amount Percentage Distribution
Parcels Parcels By Number T.By Amount
Analyzed Analyzed
Stores . . . . . . . . . . . . . . . . ... 18 . . . . . . . $7,372 . . . . . . 1
Multiple Dwellings. . . . . . . 38 . . . . . . . 6,029 . . . . . . 3
Apartment Houses . . . . . . . . 14 . . . . . . . 4,857 . . . . . . 1
One-Family Dwellings . . . . 30 . . . . . . . 3, 209 . . . . . . 2
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . 5 . . . . . . . 2,309 . . . . . . 4.0 . . . . . . 8.4
Hotels, Clubs,
RO Orning Hollses . . . . . . . . . .
Flats Over Stores . . . . . . .
Industrial . . . . . . . . . . . . . .
Vacant Lots . . . . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . 2 . . . . . . . 188 - . . . . . l. 6 . . . . . . . b__
125 $27,628 100. O 100, O
4.4 . . . . . . 26.7
0.4 . . . . . . 21.8
1.2 . . . . . . . 17.6
4.0 . . . . . . 11.6
. . . . . . . 1,853 . . . . . . 4.0
. . . . . . . 1,014 . . . . . . 4.0
© 0 & 0 & © O 644 & O e º O © 2.4 © UP C C D D
. . . . . . . 186 . . . . . . 4.0
º e º e & O
6. ’7
• * * * * * 3. Tº
2. 3
7
:
0 0 e º O & ©
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
Of the tax levy against the several types of projerty. The Second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 21.3 percent of the tax levy
assessed against the delinquent parcels and were responsible for ll. 6 percent
Of the Current delinquency charged to these same parcels. The third column is
à ratio of réiative delinquency.
Table D: TAI L3WY AND TAX DELITIQUEICY ON PARCELS AMALYZED
Type of Property Percentage of Percentage of |Ratio Colgmn
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels O]].6
Analyzed Analyzed
Apartment Houses . . . . . . . . 7.5 . . . . . . . . . . 17.6 . . . . . . . . . . . . . . 2.3
Multiple Dwellings . . . . . . 15.4 . . . . . . . . . . 21.8 . . . . . . . . . . . . . . 1.4
Garages, Gas Sta— -
tions, etc. . . . . . . . . . . . . . 6. 2 . . . . . . . . . . 8.4 . . . . . . . . . . . . . . 1.4
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 4.9 . . . . . . . . . . 6.7 . . . . . . . . . . . . . . 1.4
Flats over Stores. . . . . . . . 2.9 . . . . . . . . . . 3.7 . . . . . . . . . . . . . . 1.3
Stores . . . . . . . . . . . . . . . . . . 37.9 . . . . . . . . . . 26-7 . . . . . . . . . . . . . . 1.0
Industrial . . . . . . . . . . . . . . 3.9 . . . . . . . . . . 2-3 . . . . . . . . . . . . . . .6
One-Family Dwellings . . . . 21.3 . . . . . . . . . . ll. 6 . . . . . . . . . . . . . . . 5
Vacant Lots . . . . . . . . . . . . . 3. 2 . . . . . . . . . . •7 . . . . . . . . . . . . . . . 2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 6.8 . . . . . . . . . . • b . . . . . . . . . . . . . . . 1
100. O lOO ... O
5351.
–5–
The first column of Table E below shows the percentage of the number of
parcels analyxed that are delinquent. The second column shows the percentage
of the tax levy charged to each type of delinquent property.
O Table E: PERCEITAGE OF DELINQUEIICY OF SAMPLE PARCELS
Type of Property By Number By Amount of
Of Parcels Tax Levy
One Family DWellings . . 1.3 tº O O & ... 8
Multiple Dwellings . . . 2. l © º O O. 2.0
Apartment Houses . . . . 6.0 . . . . 3.3
Stores . . . . . . . . . 4.1 de O © & 1.4
Flats Over Stores. . . . 2.7 tº dº l. 8
Vacant Lots. . . . . . . .6 e tº º 0. ... 3
Office Bldgs. , Ware-
houses & Theatres . . . l. 7 40 & 0 & •l
Industrial . . . . . . . 2.9 © tº e & . 9
Garages, Gas Sta-
tions, etc. . . . . . . 3.2 © º O O. l. 9
Hotels, Clubs,
O Rooming Houses . . . . . . 3.0 Q & © O l. 3
All Types 2. O 1.4
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department Of
Commerce, Washington, D. C.
535].
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
DIVISION OF REAL ESTATE Taxarion
I N S E L E G T E D C IT I B S
This report is for the
CITY of PORTLAND, MAINE
- Table 1. Summarises general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
- Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
H.
t t ---- N O T E S ---- -
TABLE le SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY —- SAMPLE WHOLE l. Year analyzed began April l; 1952
ALL PARCELS PARCELS ; In t ...; PARCELS ; l 1934
• (year ©ar Curren year analyze (year year Current year began April 1,
- analyzed) Analyzed Year * Peysent | DELINQUENT PARCELS ONLY analyzed) analyzed)
As B. C. D. J Jº e © G. H. I • Delinquency reported as of July 1, 1933
- e 325 l9,600 sº l25 2. The fiscal year of
1. * or runs 9 9 XOXOXOXOX XXXXX ||W. NUMBER OF PARCELS XOXOXOXOX this city begins January *
II, ASSESSED WALUE - WI.TAXES DELINQUENT Taxes are due---- * *
7,917 873, 725 76,278,000 |$12,595,725 l4.2 a. Land and buildings $ 27,628
a. Land and buildings $ 57,60 9 $88, 9 3. 2 9 9 9 9 XCOOOK Taxes become delinquent October l
o 5, 710,600 l4.2 b. Percentage of levy (IWa) l.4 -
b. All property XOXOXOXOX lll,067,525 95,356,925 | 15,710, XCOOOX 3. Sample parcels represent 33.3 percent of city
• Percentage of a to b © ropert total (I Column C), and 3438 percent of
• age XCOOOK 80.0 ** | xxxxx. XXXXX c. All property XOXOXOXOX $ 133,463 assessed value of land and buildings .
35, 60 33, 60 o 'u 8 o o XXXXX © - *
6 The delinquency data on the 4. Assessed value for current year of parcels
Iv. Tax Lºvy analyzed was $ 49,637,424 a decrease
sample parcels is for real f analyzed of 7 Wºo 495
a • Land and buildings 1.935.620 tºº º º -> property only. The delin- rom year Jº
D& 9 9 quency data for the entire Or —º- percent.
b. All Property city is on all property, both -
Yºo or 3,731,868 3,585,420 146,448 **||rsai and personal. 5. Columns 13 and 14 indicate the responsibility
of each type of property for \tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
• Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) -
. OF • TNRºmbº Percent- * #: ed Current Percent- I Amount Percent- || Num- |Percent- Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PERTY ::::::- * yz Year :::..." ege Dis- || ber tº:- #" *::::::: :*: Of (Percentages of number in Column 9. Table 2)
* F1 Oul- tribu- tion #3: “T O
-
l, 2. tigº 4. $. 6 • 7, tiºn 9. | 10- ll. l2. *** #H., (One-family Multiple IApartment
* * º Condition Drellingº Dwellingel Houses
e º 2.
Multiple Dwellings l,786 28, 2 8,881,559| 7,446,817 le.2 298,420 l6.4 38 || 30 4. 6,029 21.8 2.l O e (percentages) 1OO lGO 102
Apartment Houses 232 3.6 4,319,250, 3,587,535 le.9 l45, l?6 7.5 l4l ll. 2 4,857 l'7.6 6, O 35. 5 Under l8 years 33.3 5 e 3 7, 1
Stores 442 || 6.9 || 16,048,588| 14,030,735 12.6 559,232 27.9 l8l l4.4 7,372 26, 7 4. l l. 4 | Over 15 years 66, 7 94 e 7 92.9
epair status -
Flats over Stores L86 3.0 l,643,063 l, 426,650 lº .2 55,206 2.9 5 4.0 l, Ol4 3.7 2, 7 l,8 (Percentages) 100 ICO 1OO
Wacant Lots 788 l2.5 l,820,785| l,543,465 lb.2 61,178 3, 2 5| 4. O 186 • 7 • 6 • 3 Good Condition 50 e O 31.6 35.7
Öffice ETagº WERSE nor repairs
houses & Theatres ll.9 l, 9 3,944, llo 3,363,560 la. 7 132,522 6, 8 2 le6 155 .5 le 7 •l needed 33.5 50,0 28, 6
e-º - ...” jor repairs
Industrial LO5 le 7 2,240,025 1,994,800 lo.9 75,264 3.9 3| 2,4 644 2, 3 2.9 • 9 needed l6, 7 l5, 8 28,6
Garages, Gas Sta- º
º: ste. l58 2.5 3,577,375 3,088,081 l3.” l2O, l09 6, 2 5 4.0 2,309 8.4 3, 2 l, 9 laus for use 2, 6 7, 1
: #: l64. || 2.6 2,840,225 2,530,050 lo. 9 95,431 || 4.9 5. 4.0 l,853 6, 7 3.0 l.9
TOTAL 6,325, lOO 57,607,917 49,637,424 13, 8 l,935,620 lCO 125] 100 27,628 100 2.0 l, 4
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all,
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locationa of vacant lots.
status were taken from official city tax records.
Inventory, CWA Project F-39.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
The report of delinquent taxes in Portland, Maine, cannot be made comparable to other cities, due to the fact that the City takes Tax Deeds on delinquent
Properties and the amounts, due are included in collections, although actually not collected. The city now holds Tax Deeds amounting to $200,697,
CITY OF PORTLAND, OREGON
The extent of the sampling in this city, and the distribution of the total
number of parcels by types o
f property, is as follows :
TAJ3LE A: PARCELS ANALYZED
- Type of Property
Stores . . . . . . . . . . . . . . . . . . .
Flats Over Stores. . . . . . . .
Wacant Lots * * * * * * * * * * * *
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . .
Industrial . . . . . . . . . . . . . . . . . .
Garages, Gas Stations, etc
Hotels, Clubs
e & Q @ O C e º 'º
a c e o is a e
Rooming Houses. . . . . . . . . . . . . . . . . . .
All Types
Number Percentage Distribution
4 * e s e o e º e © Q 493 & e e º e º 'º & © & 9 @ s 9 @ 9 @ e 5.6
© º º © e º 'o e e o 'º e e G 5O ; , , , , , , , , , , , , , s = < * * ... 6
© 0 0 e º a c e ë e tº @ 0. 38? e e º e o e º 'º e o 0 e º e g º O 9 º' 9.8
* * * tº e e º 'º e o e e º e º 1O6 • e o e e o e o e o 'o e o 6 e º 0 ° & l. 2
• & e e º 'o e o e e º e e o ll 8 e G & © e 6 tº Q 6 tº e Q Q l. 3
© e º e o 'o e º e & © g O 343 e Q e º ºs e º O C © ſe O & 3. 8
• * * * * * * * * * 37 e Q @ e o e > * > 0 9 s e e s e s e º . l.0
8,946 LOO
In Table B. are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year
(1932) (1933)
O (thousands) (thougands)
One Family DWellings . . . . . . . . . . . . $ 12,426 . . . . . . . . . . $11,009 . . .
Multiple DWellings . . . . . . . . . . . Q & Q l, 185 . . . . . . . . . . l,050 . . .
Apartment HCuses . . . . . . . . . . . 9 @ 3,476 . . . . . . . . . . 3,060 . . .
Stores . . . . . . . . . . . . . . . . . O e º O & © e º e 34, 768 © O e o O O 31, 909 . . . .
Flats over Stores . . . . . . . . . . . . . . . 361 . . . . . . . . . . 326 . . .
Vacant Lots . . . . . © tº e C e º e º e s Q - e o 'o e l, 609 © C C C, @ l, 476 . . .
Office Bldgs. , Ware-
houses & Theatres. . . . . . © & e o e º ſº e º (º 13,645 . . . . . Q • 12, 692 . . .
Industrial . . . . . . . . . . . . Q Q a Q e º 'o © 2, 346 . . . . . . . . . . 2,029 . . .
Garages, Gas Stations, etc. . . . . . 12,595 . . . . . . . . . . . . ll, 677 © a
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . 4, 302 . . . . . . . © O 3,816 . . .
- All Types 86, 618 79, O51
Percentage
© e o 'º o e
to e º O e º
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total acount of delinquency and the percentage
Of distribution:
Table C : PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
PParcels Parcels By Number By Amount
Analyzed Analyzed
Stores . . . . . . . © e º e º 'º e tº e e © o e o 'o e 229 . . . . $373,000 . . . . 5.3 . . . . . ... 32.5
One Family Dwellings . . . . . . . . º 3,048 . . . . 213, 791 . . . . 70.6 . . . . . . . 18.6
Garages, Gas Sta—
tions, etc. . . . . . . . . . . . . . . . . . . . l69 . . 204,494. . . . . 3.8 . . . . . . 17. 8
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . º 37 10l., 394 . . . . . 9 . . . . . . . 8.8
Apartment Houses . . . . . . . . . . . tº e º 106 8l, 323 . . . . 2.5 . . . . . 7. 1
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . o 42 . . . . 75,965 . . . . l.0 . . . . . . . 646
Ośiñº. e e o 'º e o 'º e º o © e & 6 e 57 . . . . 34,421 . . . . . l. 3 . . . . . • , 3.0
Vacant Lots. . . . . . . . © e º e o e o e C & © 444 e Q 29, 873 • 10.3 . . . . . . . 2.6
Multiple Dwellings . . . . . . . . . . . . 160 © 27, 314. . . . . 3. 7 . . . . 2.4
Flats over Stores. . . . . . . . . . © e 27 . . . . 6, 123 . . . • 6 . . . . . . ... 6
All Types 4, 319 l, 147, 698 LOO 1OO
- 4 -
are important.
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
The first column of this table shows the percentage distribution
Of the tax levy against the several types of property. The second column shows the p
percentage distribution of total current delinquency against these parcels.
delinquency charged to these same parcels.
For example, one family dwellings bore l4.3 percent of the tax levy assessed
against the delinquent parcels and were responsible for 18.6 percent of the current
The third column is a ratio of relative
delinquency.
parcels analyzed that are delinquent.
O the tax levy charge
Commerce, Washington, D. C.
4.4.4/1.
º Table, D: TAX LEWY AND TAX
Type of Property
Apartment Houses . .
Multiple Dwellings .
Flats over Störes. .
Vacant Lots . . . .
Hotels, Clubs,
Rooming Houses. . .
One Family Dwellings.
Industrial. . . . . . .
Garages, Gas Sta—
tions, etc. . . . . .
Stores . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres .
All Types
Percentage of
Tax Levy on
All Parcels
Analyzed
o 4. O
l
l
:
•l
©
:
:
© º º
. 14.5 .
.40. l .
. 15.8 ©
1OO
DELINQUENCY ON PARCELS ANALYZED
Percentage of Ratio Column
Delinquent Taxes two to Column
on all Parcels Oile
Analyzed
• - 7. 1 . . . . . . . l. 8
• 2.4 . . . . . . . l. 7
. .6 . . . . . . . . l. 5
o 2.6 . . . . . . . l. 4
. . 6.6 . tº Q Q ... l. 3
18.6 . & tº Q @ l. 3
• - 3.0 . . . . . . • 1.2
• 17.8 . . • . l. 2
• 32.5 . ſº º
• - 8.8 . . . . . . . . .6
LOO
The first column of Table E. below shows the percentage of the number of
The second column shows the percentage of
Type of Property
One Family Dwellings .
Multiple Dwellings .
Apartment Houses .
Stores . . . . . .
Flats over Stores.
Vacant Lots . . . . .
Office Bldgs. , Ware-
houses & Theatres.
Industrial . . . . .
Garages, Gas Sta-
tions, etc. . . . .
Hotels, Clubs,
Rooming Houses . . .
All Types
d to each type of delinquent property.
Table E:
ERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
By Number
of Parcels
© ©
48. O
52.8 .
52.3 .
46.5
54.0 .
5O.O
34.9 .
48.3 .
49.3 . .
48. 3
—43, 3–
By Amount of
Tax Levy
. . . . 36.2
. . . . 48.5
. . . . 49.2
. . . . 22.6
. . . . 35.7
. . . 39. l.
. . . . 15.6
• & ge Q © 32. 3
. . . . . 34.2
. . . . 37.2
27. 9
Copies Of this preliminary report may be procured by Wiciting to the
Divišion of Real Estate Taxation of the Bureau of the Census, Department of
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
DIVISION OF REAL ESTATE TAXATION
I N S E L E G T E D C IT I ES
This report is for the
City of PORTLAND, OREGON
Table le Summarizes general property tax delinquency in the city as a whole and for Samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3: Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N 0 T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY WHOLE
PARCELS In F- Decrease from :s CITY l. Year analyzed began March l, 1932
ALL PARCELS (year Year Current year analyzed (year (year C March 1, 1933
- urrent b 9
analyzed) Analyzed Year Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) year began *
A. B. C. o o e A • H. I • Delinquency reported as of Mar. 15, 1934
8,946 l68,993 sº XXXXX * 4,319 2. The fiscal year of
I. NUMBER OF PARCELS 9 9. XXXXX NUMBER OF PARCELS 9 XXXXX this city begins November 30
II. ASSESSED WALUE # # 905 lO.l TAXES DELINQUENT Taxes are due---- February 8
$ 86,618,479 |$249,189,400 £ 224,079,495 || $25,109, º a. Land and buildings $ l, 147,698 -
a. Land and buildings 9 • XXXXX Taxes become delinquent November 6
o t 720 32,927,770 lO.2 b. Percentage of levy (IWa) 27.9 -
b. All property XXXXX 322,443,490 || 289,515,72 2 * ~ * > XXXXX 3. Sample parcels represent 5:3_percent of city
© entage of a to b o c. All property total (I Column C), and 34.8 percent of
ce Percentag XXXXX 77.3 77. 4. XXXXX XXXXX XXXXX $4,776,943 assessed value of land and buildings
III. TAX RATE (dollars per $1000) 47.50 47.50 50. OO + 2.50 + 5.3 d. Percentage of levy (IVb) 35l. 2 (IIa Column C).
The delinquency data on the XXXXX 4. Assessed value for current year of parcels
IW, TAX LEWY sample parcels is for real analyzed was $ 79,051,556 , a decrease
4, lla .374 - e- - gº property only. The delin- from year analyzed of $ 7,566,923 or
a. Land and buildings 9 9 quency data for the entire 8, 7 percent. -
b. All Property - city is on all property, both
r p XXXXX 15,316,066 |14,475,587 840,279 **||reai and personal. 5. Columns lº and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
TYPE OF Number | Percent- l Year Current Percent- || Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PROPERTY age Dis– Analyzed Year age De- age Dis- || ber 38%, P18- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
trib Crea Be ib tribu- tribu- Parcels tax le
r1 O\l- :*- tion ll. tion % Col.9toº |{col iło,
l. 2. tigh 4. 5. Ös 7. 㺠9. lo. © l2. i;. i4. (one-family Multiple | Apartment
e - Condition Dwellings |Dwellings| Houses
ll. 4 o 3O48 70. 6 3 e º ->
One-Family Dwellings 6,356 71, O #12,426,358 $ll,009,950 $ 590,252 l4.3 $ 21 ,791 l8.6 48.0 36.2 Number analyzed 3,048 160 106
Multiple Dwellings 303 5.4 l,185,290 l,050,057 l3.5 56,30l l. 4 l60 3.7 27,314 2.4 52.8 48.5 Age (percentages) lOO lOO 1OO
Apartment Houses 2O3 2.3 || 3,476,375 3,060,515 ll.9 l65,127 4.0 || 106 2. 5 81,323 7, 1 52, 3 49, 2 Under lä years 40.4 20.0 26.4
Stores 493 5, 6 34,768,974 31,909,390 8.2 l,651,526 40. l 229 5. 3 373,000 32.5 46.5 22.6 Over lä years 59.6 8O,O 73.6
Repair status
Flats Over Store S 5O .6 36l, 415 326,490 9, 7 l?, 167 • 4 27 ... 6 6,123 .6 54.0 35.7 (Percentages) l()0 lOO lOO
Wacant Lots 887 9,8 l,609,925 l,478,705 8, 2 76,471 l.9 444 lO. 3 29,873 2.6 50.0 39, l Good Condition 38, 6 36.3 47.2
... Ware- Minor repairs
: *::::::..." 106 l. 2 l3,645,574 12,692,260 7... O 648, lé4 l5s 8 37 .9 lol, 394 8, 8 34.9 15, 6 needed 45.4 40.0 34.9
Major repairs
Industrial ll 8 l. 3 2, 246,700 2,029,909 9 , 6 106,718 2.6 57 l. 3 34,421 3.0 48.5 32, 3 needed l4.5 l9.4 l'7, O
*:::::..." Sta- 343 3.8 || 12,595,318 ll,677,930 7.3| 598,277 l4, 5 || lö9. 3. 8 204,494 l'7.8 49, 3 *** ||Unfit for use l. 5 4.3 .9
* e
b -
: *::: 87 l.0 4,302,550 3,816,350 ll. 3 204,371 5. O 42. l.0 75,965 6, 6 48.3 37, 2
TOTAL 8,946 LOO 86,618,479 || 79,051,556 4, ll4,374 lOO 4319 100 l, l{7,698 100
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax record 8.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
CITY OF PROVIDENCE, RHODE ISLAND
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Table A : PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . l,04l . . . . . . . 29.7
Multiple Dwellings . . . . . . . l., 275 . . . . . . 36.4
Apartment Houses . . . . . . . . . 58 . . . l. Tº
Stores . . . . . . . . . . . . . 14l . . . 4.0
Flats over Stores . . . . . . . 89 . . . . . . 2.5
Vacant Lots . . . . . . . . . . 490 . . . . . . l4.0
Office Bldgs. , Ware-
houses & Theatres . . . . . . . l49 . . . . 4.3
Industrial . . . . . . . . . . . 86 . . . . 2.5
Garages, Gas Stations, etc ll8 . 3.4
Hotels, Clubs, Rooming Houses . 54 . . . . . . l. 5
All Types 3, 50l lOO
-3-
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared. With the
O” analyzed. -
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . $ll,506 . . . . $11,056 . . . . 3.9
Multiple DWellings e e º 0 tº e 8, 135 © C e O 8,095 tº 9 @ Q • 5
Apartment Houses . . . . . . . l, 48l. . . . . l, 464 . . . . l. 2
Stores . . . . . . . . . . . . 8, 797 . . . . 8, 323 . . . . 5.4
Flats over Stores . . . . . . . 685 . . . . 66l . . . . 3.6
Vacant Lots . . . . . . . . . 5,984. . . . . 5,558 . . . . 7.1
Office Bldgs. , Ware- -
houses & Theatres . . . . . . 4l, 661 . . . . 40, 816 . . . . 2.0
Industrial . . . . . . . . . . 9, 791 . . . . 8,993 . . . . 8, 2
Garages, Gas Stations, etc. , . 5, 511 . . . . 5,275 . . . b. 4.3
Hotels, Clubs,
O Rooming Houses . . . . . . . . 5.917 . . . . 5,493 - - - - 7.2
All Types 99, 473 95, 737 3. 8
In Table C below is shown the number of each type of property in the sampling
that are delinquent, the total amount of delinquency and the percentage of distri-
bution: w
Table C: PARCELS IXELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
Stores . . . . . . . . . . 4 - - - $8,226 . . 9. 1 . . 44.6
Industrial . . . . . . . . 4. . . . 4, 178 . . 9. 1. . . 22.6
Vacant Lots . . . . . . . 10 . . . l, 981 . . 22.7 . . 10.7
O Multiple DWellings . . . . 14. . . . l, 829 . . 31.8 . . 9.9
Garages, Gas Sta-
tions, etc. . . . . . . . 5 . . . l, 730 . . ll. 4. . . 9.4
Flats over Stores . . . . 2 . . . 268 . . 4.5 . . l. 5
Office Bldgs., Ware-
houses & Theatres . . . . 2 . . . 153 . . 4.5 . . .8
One Family Dwellings . . . 3 . . . 83 . . 6.9 . . - 5
All Types 44 18,448 1OO LOO
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcel S.
For example, one family dwellings bore 11.6 percent of the tax levy assessed
against the delinquent parcels and were responsible for .5 percent of the current
delinquency charged to these same parcels. The third column is a ratio of
O relative delinquency.
4846
–4–
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
O Tax Levy on Delinquent Taxes two to Column
All Parcels On all Parcels One
Analyzed Analyzed
Stores . . . . . . . . . 8-9. . . . . 44.6 . . . . . . . 5-0
Industrial . . . . . . 9.8 . . . . 22.6 . . . . . . . 3-3
Flats Over Stores . . • 7 . . . . 1.5 . . . . . . . 2-1
Vacant Lots . . . . . 6.0 . . . . 10. 7 . . . . . . . 1.8
Garages, Gas Sta-
tions, etc. . . . . . . 5.5 . . . . 9.4 . . . . . . . l. 7
Multiple Dwellings . . 8.2 . . . . 9.9 . . . . . . . l. 2
One Family Dwellings . ll. 6 . . . . •5 . . . . . . . •l
Office Bldgs. , Ware-
houses & Theatres . . . . 41.9 . . . . •8 . . . . . . . sº
All Types 10O - lOO
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property by Number of By Amount of
of Parcels Tax Levy
One Family Dwellings . • 3 - - - - - eamºča º
Multiple DWellings . . 1-1 . . . . . .9
Apartment Houses . . . ** g e e o º &ºmeº
Stores . . . . . . . . 2.8 . . . . . 3. 8
Flats over Stores . . 2.2 . . . . . l. 6
Vacant Lots . . . . . 2.0 . . . . . l. 4
Office Bldgs. , Ware-
houses & Theatres . . l. 3 . . . . . . cºme ºdº
O Industrial . . . . . 4.7 . . . . . 1. 7
Garages, Gas Sta-
tions, etc. . . . . . 4.2 . . . . . l. 3
Hotels, Clubs, *
Rooming Houses . . . . ** e e s e e *sº
All Types l. 3 .8
Copies of this preliminary report may be procured by Writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D.C.
O 4846
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU of THE census
Division of REAL ESTAre TAxArion
I N S E L E G T E D C IT I ES
This report is for the
City or PROVIDENCE, R.I.
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 3• Summarizes by types of property, similar data for sample parcels analyzed.
p
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- ---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE l, Year analyzed began October 1, 1932
PARCELS In In I)ecrease from PARCELS CITY
ALL PARCELS (year Year Current year analyzed (year (year Current year began October 1, 1933
analyzed) Analyzed Year Amount Peggent, DELINQUENT PARCELS ONLY analyzed) analyzed) -
A• —a- o C. D. © © G. © I • Delinquency reported as of March 15, 1934
- 2. The fiscal year of
5 54 - OOO e-
I, NUMBER OF PARCELS 3, 50l. 4, XXXXX XXXXX || W. NUMBER OF PARCELS 44 || XXXXX this city begins October 1
II, ASSESSED WALUE WITAXES DELINQUENT Taxes are due---- October 1
* 3. 6 a. Land and buildings # 18,448
a • Land and buildings $ 99,473,324 B429,604,240 $414,083,560 || $15,520,680 y XXXXX Taxes become delinquent October 24
b. Percentage of levy (IWa) -
b. All property XXXXX 639,356,640 619,420,120 | 19,936,520 3. l .8 XXXXX 3. Sample parcels represent 6.5 percent of city
- total (I Column C), and 23.2 percent of
© to b e t 2
c. Percentage of a to XXXXX 67.2 . 66.9 | XXXXX XXXXX c. All property XXXXX # 199,071 assessed value of land and buildings
24.50 |$ 24, 50 24.5C) º -> • I XXXXX l. 5
IW, TAX LEWY - The delinquency data on the * Assessed value for current year of parcels
sample parcels is for real analyzed was $95,737,364 , a decrease from
a. Land and buildings 2,437,090 --> sº - -> property only. The delin- year analyzed of $3,735,360 or 3.8
quency data for the entire percent. ºs-
b. All Propert * city is on all property, both
perty XXXXX l3,206,986 lz,609, 135 597,851 ** || real and personal. 9 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid,
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY unpaid. -
ALL SAMPLE PARCELS ANALYZ.ED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) –
: umber | Percent- || Year Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PR age Dis- |Analyzed Year age De- | . ege DiB- || ber *śi- *śiº- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CI*68.86 tribu- tion # *- *:::::: ### 7
l. 2. tigh 4. 5. Öe 7, tiºn 9. 10- ll. l2. . #;"toº jºinto (One-family Multiple | Apartment
e * - o Condition Drelling: Dwellings Houses
one-family Dwellings | 1,041 || 29.7 |$11,506,710|ºll,056,390| 3.9 |$ 281,914 || 11.6 3 || 6.9 § 83 ... 5 ... 3 tº- Number analyzed 5 l4 º
Multiple Dwellings l,275 56.4 8, l:35,544 8,095, lla .5 199,320 8.2 l4 || 31.8 l,829 9, 9 l.l .9 e (percentages) 1OO lOO 1OO
Apartment Houses 58 1 .. 7 l, 481,780 l, 464,080 l. 2 36,303 lº. 5 - - sº sºme - - Under l:5 years 33.3 21.4 sº
Stores l4l 4.0 8,797,140 || 8,323, llo 5.4 215,529 8.9, 4 || 9. l 8,226 44.6 2.8 3. 8 over 15 years 66, 7 78.6 ->
epair status
Vacant Lots 490 l4.0 5,984, 870 || 5,558,700 7, 1 l46,629 6. O lO 22. 7 l,981 lo. 7 2.0 l. 4 Good Condition 33, 3 2l. 4 cº-
Office Blågs. , Ware- - Minor repairs
houses & meatre. l49 4.3 4l,66l, 300|| 40,816, 270 2. O l, Q20, 70l 41.9 2 || 4.5 l63 ... 8 l. 3 - needed 66.7 71.4 ->
|Major repairs
Industrial 86 2.5 9,791,860 8,993, 260 8.2 239,900 9.8 4 || 9. l 4, 178 22.6 4. 7 le 7 needed - "... 2 -
Garages, Gas Sta-
tions, ête. ll 8 3.4 5,5ll, 460|| 5,275,980 4 - 5 l35,030 5. 5 5l ll.4 l,730 9.4 4.2 l. 3 Unfit for use tºº º -
Hotels. Clubs
flooming House, 54 1.5 5,917,300|| 5,493,440. 7.2 l44,973 5.9 ºs º º º - º
TOTAL 3,50l LOO 99,473,324. 95,737,364 35, 8 2,437,090 lOO 44|| 100 18,448 lOO l. 3 ... 8
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records.
Inventory, GWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
It is apparent that the high valued area in Providence has been covered very thoroughly as Office Buildings, Warehouses and Theatres with Stores and Industrial
properties represent 60.6 per cent of the assessed value of all of the parcels analyzed.
residential properties indicates thét a larger sampling of this class of property would not materially change the total percentage of delinquency,
However, the very small percentage of delinquency in the strictly
ſ




CITY OF PUEBLO, COLORADO
The extent of the sampling in this city,
number of parcels by types of property, is as
Table A : PARCELS ANALYZED
Type of Property Number
One Family Dwellings . . . . . . . . & Q @ 9 s e e º e 2,062
Multiple Dwellings . . . . . . º e º 'o e º e º e © 210
Apartment Houses. . . . . * * * * * * e o e s e e s e e tº fle 59
Stores . . . . . . . . . . . . . . . . . . . . . . . © 2 12l
Flets over Stores . . . . . . . . . . . . . . . . . . º 52
Vacant Lots . . . . . . . . . . . . . . . . . © O Q & e g º e º 364
Office Bldgs. , Ware-
hóuses & Theatres . . . . . . . . & O © tº º tº 9 tº O 3O
Industrial . . . . . . . . . . . . . . . . . . . © Q 3 l
Garages, Gas Stations, etc. . . . . . . © O & O . 87
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . © & © C Q tº 69
All Types 3,085
In Table B are shown the assessed values
year analyzed.
and the distribution of the total
follows:
Percentage Distribution
66. 8
º e º e <>
© e º e º e º s (→ & © &
© e e º 'º e º & e º 'º Q
tº e º e tº
© e e º O C º
© e g g º e Q & ©
e e º 'o a 0 e º 'o e º e 9
© º O e o e
for each type of property studied,
nd the percentage of decrease in each for the current year as compared with the
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . . . . . . $ 3,955 . . . . . . . . . $ 3, 536 . . . . . . . 10. 6
Multiple Dwellings . . . . . . . . . . . . . . 631 . . . . . . . . . . . . . . 572 . . . . . . . 9.2
Apartment Houses . . . . . e e is e o e s e e o e 400 . . o 360 . . . . . . . l0. l
Stores . . . . . . . . . . . . l, 570 . . . . . . . . . l, 412 . . . . . . . 10.0
Flats Over Stores . . . . . . © C Q Q & © e o 'º 238 . . . . . 2O9 . . . . . . 12.. O
Vacant Lots . . . . . . . . . . © e º O © tº 6 e o O © 354 . . . . . . . . . 316 . . . lO. 8
Office Bldgs. , Ware-
Oºses & Theatres . . . . . . . . . . . . . . © l, 249 . . . . . . . . . l, 124 . . . . . . . 10.0
Industrial . . . . . . . . . . . . . . . . . . . . . . 214 . . . . . . . . . 188 © ll. 8
Garages, Gas Stations, etc. . . . . . . l, 114 . . . . . . . . . l,000 . . . . . . . lO. 3
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . 673 . . . . . . . º 568 . . . . . . . l5.6
All Types $10,402 $9,290 LO , 7
In Table C below is shown the number of each type of property in the samp—
ling that are delinquent, the total amount Of
distribution:
delinquency and the percentage of

f


-4-
- Table C: PARCELS DELINQUENT -
Type of Property By Number By Amount Percentage Distribution
O Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . . 748 . . . $61,881 ..... 66.5 . . . . 41.0
Stores . . . . . . . . . . . . . . . . . . . . . 43 ... 30, 143 . . . . . 3.8 - - - - 20-0
Hotels, Clubs, . -
Rooming Houses . . . . . . . . . . . . . 30 . . . 12,985 . . . . . 2.7 . . . . 8, 6
Garages, Gas Sta- •.
**ons, etc. . . . . . . . . . . . . . . . . 14. . . . 12,367 . . . . . l. 3 . . . . 8.2
Multiple Dwellings . . . . . . . . . 86 . . . ll, 361 . . . . . 7.7 - - - - 7, 5
Vacant Lots . . . . . . . . . . . . . . . . 133 ... 7,216 . . . . . 11.8 . . . . . 4.8
Apartment Houses ........... 33 . . . 7,086 . . . . . 2.9 - - - - 4.7
Flats over Stores . . . . . . . . . . 18 ... 3,489 . . . . . 1.6 - - - - 2.3
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 9 . . . 3, 139 . . . . . . •8 . . . . 2. l
Industrial & © e e º e e o e e º e e o e º e ll © C Q 1,231 © C & © O l.0 © tº e C ... 8
l, 125 $150,898 100. O l00. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
* * * * * * *
ed against the delinquent parcels and were responsible for 41.6 percent of the
Current delinquency charged to these same parcels. The third, column is a ratio
of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANAIYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to
All Parcels on all Parcels Column one
O 4.828
, , a " Analyzed Analyzed
Vacant Lots ..... . . . . . . . . . . . . . 3.4 . . . . . . . 4.8 . . . . . . . l.4
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . 6-5 . . . . . . . 8.6 . . . . . . . l. 3
Stores © 6 e is a tº e º e º e e e o e s e e O e s 15.0 & C G O © tº º 20. O • a e s e o 'o l. 3
Multiple Dwellings . . . . . . . . . 6. 1 . . . . . . . 7.5 . . . . . . . 1.2
Apartment Houses . . . . . . . . . . . 3. 8 . . . . . . . 4. 7 C C C Q & Q & l. 2
One-Family DWellings . . . . . . . 38.1 . . . . . . . 41.0 . . . . . . . 1.1
Flats over Stores . . . . . . . . . . 2-3 . . . . . . . 2.3 C Q is © e º O l-O
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . 10- 7 . . . . . . . 8.2 © e º O & © O .8
Industrial . . . . . . . . . . . . . . . . . 2-1 . . . . . . . ... 8 © C e o G & © .4
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 12.0 . . . . . . . 2.1 C C C C C & O • 2
100.0 lOO ... O
-3-
Percentages from the preliminary analysis of delinquent taxes follow:
Table A : PARCELS ANAIYZET)
Type of Property Number Percentage Distribution O
One Family Dwellings . . . . . . . . . 2,062 . . . . . . . . . . . . 66.8
Multiple Dwellings . . . . . . . . . . . 210 - . . . . . . . . . . . 6.8
Apartment Houses . . . . . . . . . . . . . 59 © C & © Q & © e º O © 9 1.9
tores . . . . . . . . . . . . . . . . . . . . . . . 12l . . . . . . . . . . . . 3.9
Flats over Stores . . . . . . . . . . . . 52 . . . . . . . . . . . . . l. 7
Vacant Lots . . . . . . . . . . . . . . . . . . 364 . . . . . . . . . . . . ll. 8
Office Bldgs. , Ware- * - -
houses & Theatres . . . . . . . . . . . . 30 . . . . . . . . . . . . 1.0
Industrial . . . . . . . . . . . . . . . . . . . 31 • * * * * * * * * * * * 1.0
Garages, Gas Stations, etc. . . 87 - . . . . . . . . . . . 2.9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . 69 © C e º e e º e º C & O 2.2
All Types 3,085 10O. O
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with *O
year analyzed. *
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . $ 3,955 . . . . . $ 3,536 . . . . . 10.6
Multiple Dwellings . . . . . . . . . 631. . . . . . 572 . . . . . 9, 2
Apartment Houses . . . . . . . . . . . 400 . . . . . 360 . . . . . lO. l.
Stores . . . . . . . . . . . . . . . . . . . . . l,570 . . . . . l, 412 . . . . . 10.0
Flats over Stores . . . . . . . . . . 238 . . . . . 209 . . . . . 12.0
Vacant Lots . . . . . . . . . . . . . . . . 354 . . . . . 316 . . . . . 10.8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 1,249 . . . . . 1,124. . . . . . 10.0
Industrial . . . . . . . . . . . . . . . . . 214. . . . . . 188 . . . . . ll. 8
Garages, Gas Stations, etc. . . l, 114 . . . . . l,000 . . . . . 10-3
Hotels, Clubs,
Rooining Houses . . . . . . . . . . . . . 673 . . . . . 568 . . . . .
All Types $10,402 $9,290 10. 7
In Table C below is shown the number of each type of property in the samp-
ling that are delinquent, the total amount of delinquency and the percentage of
distribution:
4.828



~5-
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage
of the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . . 36.3 . . . . . . . . 30.0
Multiple Dwellings . . . . . . . . . . . . . . 4l. O © O © e o e º O 34.6
Apartment Houses . . . . . . . . . . . . . . . . 55, 9 Q O e o e º O © 34.0
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 35, 5 e e º e g o O © 37. O
Flats over Stores . . . . . . . . . . . . . . . 34.6 e S 9 e O e o O 28.1
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 36.5 C & © e G e o e 39.1
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . 30. O e Q s e e o e C 4.8
Industrial . . . . . . . . . . . . . . . . . . . . . . 35.5 © Q Q. C. e o O C. ll. O
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . . . . 16.1 & C º O © C Q @ 21.4
Hotels, Clubs, *
O Rooming Houses . . . . . . . . . . . . . . . . . . 43.5 © e º O C C, @ Q 37.1
All Types 36, 5 27, 9
Copies of this preliminary report may be procured by writing to the Division
Of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D. C.
4.828
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
Divi SION OF REAL ESTATE TAxATION
I N S E L E G T E D G L T 1 ES
This report is for the
CITY OF PUEBLO, COLORADO
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed. -
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
e ----- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE l. Year analyzed began January l, 1932
PARCELS In In Decrease from PARCELS CITY
ALL PARCELS ( Year Current year analyzed (year
year (year Current year began January 1, 1935
analyzed) Analyzed Year Anºt Pergent DELINQUENT PARCELS ONLY analyzed) analyzed) 2
A • o C. D. Q o *— H. I • Delinquency reported as of Dec. 31, 1933
NUMBER OF PARCELS 3, O85 26, 355 - XXXXX XXXXX W. NUMBER OF PARCELS l, 125 XXXXX 2. The fiscal year of
I. * 9 º y -- ~ this city begins January l
II, ASSESSED WALUE ..f WI.TAXES DELINQUENT Taxes are due---- January l
* {\ 236. 23. O a. Land and buildings $ 150,898 - -
a. Land and buildings # 10,402,647 || $28,113,374 $21,659,138 |$6,454, 23 2 XXXXX Taxes become delinquent # March-8 August
b. Percentage of levy (IWa) 27, 9
b. All property XXXXX 33,895, 198 28,967, 198 || 4,928,000 l4.5 27. XXXXX 3. Sample parcels represent ll: 7_percent of city
© to b - c. All propert e total (I Column C), and ercent of
c. Percentage of a to XXXXX 82.9 74-8 | xxxxx XXXXX property XXXXX $ 544,475 assessed value of land and buildings
III, TAX RATE (dollars per $1000) d. Percentage Of levy (IVb) 21.5 (IIa Column C) ©
See Note See Note See Note 4- tº • - XOXOOOX º
IV. TAX LEWY º *::: Oul * 4. Assessed value for current year of parcels
w O ::::::::::: *::::: analyzed was ####. a decrease from
© d 541, 59 -> cº g- gº º -
a. Land and buildings 4l, quency data for the entire year analyzed of $l all 2,066 or lo .. 7 percent.
b. All Property 7 2O,875 city is on all property, both
... -— - * - X. ... KX 2,527,785 2, 106,910 420, *** ||reai and personal. 5. Columns 13 and 14 indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Columm 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: umber | Percent- Year Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyzed Year age De- age Dis- ||ber |ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CI’68 Be 1b tribu- tribu- Parcel 8 tax levy -
§ ul- tion ll tion Col.9toº | #Col.llto?
l. 2. tigº 4. $. © . 7. $ºn 9. lC). © l2. . e (One-family Multiple | Apartment
e VI H|Condition Dreiling Dwellings| Houses
one-Family Dwellings | 8,968 66.8 |$3,955,624 |$3,536,836 lO.6 $ 206,497 38. l. 748 || 66, 5 $ 6l,881 4l.0 36. 3 3O ... O lº. analyzed - 748 86 33
Multiple Dwellings 21O 6, 8 631,070 572,810 9, 2 32,880 6. l 86 7.7 ll, 36l 7.5 4l.0 34-6 ||Age (percentages) 100 LOO 1OO
I
Apartment Houses 59 l.9 400,845 ! 360,405 || 10.1 20,813 3. 8 33 || 2.9 7,086 4.7 55.9 34-0 || Under lä years 34.9 lº. 8 3. O
Stores l2l 3. 9 l,570,280 i., 412,950 10.0 8l,497 l5. O - 43 || 3. 8 30, 143 20. O 35.5 37. O Over 15 years 65. 1 80.2 97.0
• - - epair status
Flats over Stores 52 l. Tº 238,055 209,372 l2.0 l2,428 2.3 18 l. 6 3,489 2.3 34 .. 6 28. I (Percentages) lOO 100 lOO
Wacant Lot 3 364 ll. 8 354,938 316,631 10.8 l8,454 3.4 l35 ll. 8 7,216 4.8 36, 5 39.1 Good Condition 41.7 27. 9 39.4
office Bldgs., Ware- - Minor repairs
houses & Theatres 3O l.0 l, 249,390 l, 124,494 10.0 65,098 || 12.0 9 ... 8 3,139 2.l 30,0 4.8 needed 43.6 .5l , 2 39.4
- - - T[Major repairs
Industrial 31 l.0 214,045 l88, 303 ll. 8 ll, lá5 2. l ll l l .0 l, 23.l • 8 35. 5 ll.0 || needed l4.0 l9.8 18, 2
Gerages. Gas Sta- - .
º: etc. 97 2.9 l, ll 4,480 l,000,072 lC). 3 57,762 lO e 7 l4] le2 l2,367 8, 2 l6 el 2l 24 Unfit for use ... 7 l.l 5, O
Hotels, Clubs, +
Rooming Houses 69 2.2 673,920 568,208 || 15.7 35,016 6, 5 3OH 2,7 l2,985 8, 6 45.5 57.1
TOTAL 3,085 | 100 10,402,647 || 9,290,581 lo. 7 541,590 100 l].25] 100 l50,898 lOO 36.5 27, 9
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitante each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
This report is a consolidation of separate analyses made for the North and South sides of the city, necessitated by the fact that the rates for the two
sections vary. The rates used for the levy analyzed were as follows: North side #51.77 per M; South side #52. 72 per M.
City Analysis – Racine, Wisconsin.
ry
•-e ‘O -e
CITY OT RACINE, WISCONSIN.
O Percentages from the preliminary analysis of delinquent taxes in Racine, Wiscon-
sin follow:
Table A. PARCELS ANALYZED
Type of Property Number Percentage Distribution
One-Family Dwellings . . . . . . . . . . . . . 92.038 . . . . . . . 59.6
Multiple Dwellings . . . . . . . . . . . . . . . 3, 140 . . . . . . . 20.7
Apartment Houses . . . . . . . . . . . . . . . . 9. 88 . . . . . . Q • 6
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . 214. . . . . . . . - 1.4
Flats Over Stores . . . . . . . . . . . . . . . © 469 . . . . . . . 3.1.
Vacant Lots . . . . . . . . . . . . . . . . . . . . . • 1,644. . . . . . . © 10.8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . 84 - . . . . . © .6
Industrial . . . . . . . . . . . . . . . . . . . . . . . 158 . . . . . . . l.0
Garages, Gas Stations, etc . . . . . . . 293 . . . . . . . 1.9
Hotels, Clubs, Rooming Houses . . . . 46 . . . . . . º •3
O All Types 15, l?4 lOO ... O
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed,
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed In Current Year Percent age
(1933) (1934) Decrease
(thousands) (thousands) -
One-Family Dwellings . . . . . . . $ 38,595 . . . . . $ 38,413 . . . . . •5
Multiple DWellings . . . . . . . . . l6,823 . . . . . 16,712 . . . . . •7
Apartment Houses . . . . . . . . . . . 2,490 . . . . . 2,48l. . . . . . .4
Stores • . . . . . . . . . . . . . . . . . . . © 3,566 . . . . . 3,546 . . . . . •5
O Flats Over Stores . . . . . . . . . O 5,374. . . . . . 5, 342 . . . . . .6
Vacant Lots . . . . . . . . . . . . . . . © 3,441 . . . . . 3,434 • . . . . • 2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 4, 361. . . . . . 4, 250 . . . . . 2.5
Industrial . . . . . . . . . . . . . . . . . 15,374. . . . . . 14,553 . . . . . 5.3
Garages, Gas Stations, etc . . 4,981 . . . . . 4,949 . . . . . • ?
Hotels, Clubs, ROCm. -
ing Houses . . . . . . . . . . . . . O l, 540 - . . . . ls 474 . . . . . 4.3
All Types $96,550 $95,159 l.4
In Table C below is shown the number of each type of property in the sampl—
ing that are delinquent, the total amount Of delinquency and the percentage of
distribution:
6452
City Analysis — Racine Wisconsin.
– 4 -
sº
Table C : PARCELS IFLINQUET
O Type of Property By Number By Amount Percentage Distribution
|Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . . . . 4,109 . . . . $353,829 . . . . 54.6 . . . . 41.5
Multiple DWellings . . . . . . . . . . . l,750 . . . . 198,051. . . . . 23.2 . . . . 23.2
Flats Over Stores . . . . . . . . . . . º 266 . . . . 65,884. . . . . 3,5 . . . . 7.8
Industrial . . . . . . . . . . . . . . . . . . © 50 . . . . 62,092 . . . . •7 . . . . 7.3
Garages, Gas Stations, etc . . . 122 . . . . 42,073 . . . . lo.6 . . . . 4.9
Apartment Houses . . . . . . . . . . . . . 57 . . . . 34,820 . . . . •8 • . . . 4.l.
Vacant Lots . . . . . . . . . . . . . . . . . . ls 019 . . . . 32,805 . . . . 13.5 - - - - 3.9
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . «» 38 . . . . 3ls O96 . . . . •5 . . . . 3.6
Stores . . . . . . . . . . . . . . . . . . . . . . . 97 . . . . 23,612 . . . . l. 3 - - - - 2.8
Hotels, Clubs, Rooming Houses. 24 . . . . 7,736 . . . . • 3 • . . . •9
All Types 7,532 $851,998 10020 100.0
O In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percentage distribution
Of the tax levy against the several types of property. The second column shows
the percent age distribution of total current delinquency against these parcels,
For example, one-family dwellings bore 40.0 percent of the tax levy assessed
against the delinquent parcels and were responsible for 41, 5 percent of the
Current delinquency charged to these same parcels. The third column is a ratio
Of relative delinquency.
Table D: TAX IEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels On all Parcels OIſle
O Analyzed Analyzed
Apartment Houses . . . . . . . . 2.6 Q @ e o e º 'o © 4 •l. º O O. s > ge l,6
Flats over Stores . . . . . . . 5.5 © e o O e e © O. 7.8 © Cº ſº 1.4
Multiple Dwellings . . . . . . l?.4 0 e o e o e s Q 23.2 O Q l. 3
Wacant Lots . . . . . . . . . . . . © 3.6 Q C & © e º 'o e 3.9 © e © O l-l
One-Family Dwellings . . . . 40.0 Q e º º v c e > 4l .5 ë (9 @ e º 'º' leO
Garages, Gas
Stations, etc . . . . . . . . 5.2 © e º 'º e o e e 4.9 © C C C C º •9
Stores • . . . . . . . . . . . . . . & Cº (9 3.7 O e º e © 2.8 © C C e º 0. •8
Office Bldgs. , Warc-
houses & Theatres . . . . 4.5 & e s e C e e © 3.6 © e s e o 0. • 8
Hotels, Clubs,
Rooming Houses . . . . . . . le 6 19 tº o e s e e e •9 O e º e º O •6
Industrial . . . . . . . . . . . . . O 15.9 © e º e º e º C. 7.3 Q & C G D C •5
100.0 LOO.O
64.52
City Analysis – Racine, Wisconsin.
- 5 -
The first column of Table E below shows the percent age of the number of
parcels analyzed that are delinquent. The second column of Table E shows the per-
centage of the total tax Originally levied on each type of property, which at the
date of the Survey, Was still unpaid.
Table E: PERCENTAG.H.
Type of Property
OF DELITIQUENCY OF SAMPLE PARCELS
By Number By Amount of
of Parcels Tax Levy
One-Family Dwellings . . . . . . . . . 45.5 • . . . . . . . . 40.6
Multiple Dwellings . . . . . . . . . . . 55, 7 O & © Q tº a Q & C 52.l.
Apartment Houses . . . . . . . . . . . . . 64.8 O © e º e º 'º e & 6l.9
Stores . . . . . . . . . . . . . . . . . . . . . . . 45.3 {} º e º e s a © & 29.3
Flats over Stores . . . . . . . . . . . . . 56 e 7 © e e < e o e © O 54 • 3
Vacant Lots , . . . . . . . . . . . . . . . . o 62. O & © 6 e º e º o C. 42.2
Office Bldgs , , Ware-
houses & Theatres . . . . . . . . . 45.2 dº C tº e Q s e C & 31.6
Industrial . . . . . . . . . . . . . . . . . . . . 31.6 © e o e s e e e s l?.9
Garages, Gas Stotions, etc . . . . 41.6 Q & © a s • e o {º 37.4
O Hotels, Clubs, Rooming Houses. . 52s2 - . . . . . 22-2
All Types 49,6 39.l.
Copies of this preliminary report may be procured by Writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D. C.
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
oivision of Real Estate raxarion
o
I N S E L E G T E D C IT I B S
Summarizes general property tax delinquency in the city as a whole and for Samples analyzed
This report is wor the
City of RACINE, WISCONSIN
Table le
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
- Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
* * *º-ºº-ºº. *s - we . * e- * ... * •ºre ---- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY —ºmº- SAMPLE WHOLE 1. Year analyzed began January l - 1933
ALL PARCELS PARCELS In In IDecrease from PARCELS CITY
(year Year Current year analyzed * (year (year Current year began January 1 - 1994
analyzed) Analyzed Year Amount regent DELINQUENT PARCELS ONLY analyzed) analyzed) -
A • . B. C. © E. O G. H. Io Delinquency reported as of May 39 -1994
For the whold city ºngº-ºº-ººmº-º-º-º-
- See remark 8 - 2. The fiscal year of
I, NUMBER OF PARCELS l5, 174 21,570 º XXXXX XXXXX ||V. NUMBER OF PARCELS 7,532 XCXCXXX this city begins January 1.
II, ASSESSED WALUE VI.TAXES DELINQUENT - Taxes are due---- January 1
- 550, 52 97,674, 161 || $97, 289,236 || $ 384,925 • 4 a. Land and buildings $ 851,998
b. t * tº b. Percentage of levy (IWa)
- All property t XOXOXOXOX lC6,520,471 lC4,806 , 516 1,713,950 16.1 - 39. l. XXXXX 3. Sample parcels represent 7O e 3 percent Of city
- 98.9 percent of
c. Percentage of a to b © t; total (I Column C), and 98.9 perc
ge XXXXX $31, 7 92.8 | XXXXX XXXXX •, a] werew XXXXX 1,172,046 assessed value of land and buildings
III • TAX RATE (dollars per $1000) * d. Percentage Of levy (IVb) 44 ° 4 (IIa Column C) ©
IW, TAX LEWY - - 22.59 22, o? 22.58 º * The delinquency data on the XXXXX © 4. ' Assessed value for current year of parcels
o sample parcels is for real a malysed Was 95,159,766, a decrease from
a • Land and buildings property only. The delin- year analysed of ,390,760 or le 4 percent.
$ 2, 18l,077 º º º- º- quency data for the entire
b. All Property * - t tº city is on all property, both
XCOOOC 2,407,626 2, 368,063 39, o& l, 6 real and personal . s 5. Columns 13 and l3 indicate the responsibility
º of each type of property for tax delinquency,
sº 2, 641,448 --> wº- º judged by the samples analyzed. Column 13
Including special assessments y 3. shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) H -
#, * | *- : ..., Current Percent- || Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyze Year age De- age Dis- || ber |ºgº, Pie- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CI*68 S63 - tribu- tº- #1- Parcels tax levy e º
l. 2. tigh 4. s. Ö • 7, tiºn 9 10. ll. . l2. % ºtos %Col.llto? (One-family Multiple Apartment
- º - º - © e Condition Dwellings Dwellingel Houses
one-family Dwellings | * | *-* |*.*.*.*.*.* .5 $ 871,868 40.0 ||4109 b4.6 |$ 353,829 4l. 5 45.5 ** ||Number analyzed 4l.09 1750 sy
Multiple Dwellings 3+4O 2O, 7 16,823,925] 16,712,725 ... 7 380,052, l’. 4 || 1750 25.2 198,05l 23, 2 55.7 *** |Age (percentages) LOO lOO 100
Apartment Houses 88 .6 2,490,800 | 2,481, l00. • 4 be, 267| 2.6 || 57. • 8 34,820 4 •l 64.8 *** || Under 15 years 40.9 24.9 || 40.4
Stores 2l4 l. 4 || 3,566,300 || 3,546,950 • b 80,563| 3.7 97 ls 3 23,612 2.8 45.3 29, 35 over 15 years 59 •l 75.1 59. 6
- Repair status -
Flat 8 over Stores 4&3 3. i. 5,374,000 5,342,450 • 6 12l, 399 b. 5 266 3. b 6b,884 7, 8 53.7 54.3 (Percentages) lOO lCO 100
vacant Lots l644 lC). 8 3,441,465 || 3,434,465 ... 2 77,743 3.6 || lGl.91 lº .. 5 32,805 3.9 62 e O 42. 2 #Good Condition 34.7 28, 7 50.9
ffice Bldgs., Ware- - Minor repairs -
. *:::::::: 84 • 6 4, 361,350 || 4, 250,675 2.5 98,523 4. O 38 • O 31,096 5, 6 45.2 35l. 6 needed 45.8 5l. 5 40.4
- - - -- |Major repairs 5 l9.2 8, 7
Industrial l58 l.0 || 15,374,950 || 14,555,850 5.3 347,320 || 15.9 50 ... 7 62,092 7.3 5l. 6 l'7.9 needed l8. © ©
Ga Gas Sta- - -
:::::::..." 8. 293 1.9 || 4, 98l, w86 || 4,949, bel , 7 ll?, b43 b. ? || 122 l, 6 42,073 4.3 4.l.. 6 .37.4 ilunfit for use le O ... 8 º
Hotels. Clubs - t
flooming House, 46 . • 3 l, 540,450 l, 474,450 4.3 34, 799 l. 6 24 ... 3 7,736 •9 52.2 22, 2
TOTAL lă,174 || 100 96,550,526 95,159,766 l. 4 2, 181,077 100 7532] 100 85l, 998 100 49e 6 39, l
REMARKS:

The above analysis is a part of civil works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
Assessments and tax
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
statue were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
The City reports l4,053 improved parcels.
taxes at special rates.
This analysis covers 13,530.
The percentage of delinquency as given for the whole city is computed from a levy and d
elinquency including special assessments and occupational and personalty
City Analysis ~ 3 -
CITY OF RENO, NEWADA
O Percentages from the preliminary analysis of delinquent taxes in Reno
follow:
Table A: PARCELS ANALYZED -
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . 1,048 . . . . . . . . . . . . s 63. 5
Multiple DWellings . . . . . . . . . 109 . . . . . . . . . . . . . 6e 6
Apartment Houses . . . . . . . . . . . 29 . . . . . . . . . . . . . l. 8
Stores • , . . . . . . . . . . . . . . . . . . . 104 . . . . . . . . . . . . . 6, 3
Tlats over Stores • , . . . . . . . . 5 e - e. . . . . . . . . . • 3
Vacant Lots , . . . . . . . . . . . . . . . 263 • . . . . . . . . . . . . 15, 9
Office Bldgso, Ware-
houses & Theatres , . . . . . . . 28 . . . . . . . . . . . . . 1 .. 7
Industrial . . . . . . . . . . . . . . . . . 15 . . . . . . . . . . . . . • 9
Garages, Gas Sta—
tions, etc. . . . . . . . . . . . . . . . 15 . . . . . . . . . . . . . •9
Hot els, Clubs,
Roominé Houses . . . . . . . . . . .___34 – . . . . . . . . . . . . 2:l
O All Types l, 650 100.
In Table B are shown the assessed values for each type of property
Studied and the percentage of decrease in each for the current year as compared
With the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year Analyzed. In Current Year Percentage
(1932) (1933)
(thousands) (thousands)
One Family Dwellings . . . . . $3,119 . . . . . . . . . $3,123 . . . . . . . . . .l
Multiple Dwellings • . . . . . . #20 o . . . . . . . . 426 . . . . . . . . . # 1.4
Apartment Houses . . . . . . . . 429 . . . . . . . . . 426 . . . . . . . . . ~ 7
Stores . . . . . . . . . . . . . . . . . . . 2,899 © C C C C & e º O 2,872 • e e s e o e o e " • 9
O Flat S over Stores . . . . . . . . 42 " . . . . . . . . 4l . . . . . . . . . ~ 2.6
Vacant Lots o . . . . . . . . . . . . . 253 . . . . . . . . . 254 . . . . . . . . . . .l
Office Bldgs, , Ware- -
houses & Theatres . . . . . . . e l,053 © C C C C C C C º l, Ol() e p o e e s e e o " 4.0
l. 3
Industrial © e e o 'º e O © tº Q @ D D Q @ 262 G. C. C o O O C C & 259 e 6 e s e s e o 0 ° ©
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . 154 s e e o e s e e. e. 154 • e e o e e o e 9 -----
Hotels, Clubs,
Rooming Houses • . . . . . . . . . 2.--lillº Q & Q Q & C. e. e. © lall? © o O C Q & Q & © - -l
All Types 9,753 9,685
– In Table C is shown the number of each type of property in the sampling
that are delinquent, the total amount of delinquency and the percentage of
distribution.
414




Page 4
Reno, Nevada.
Table C : PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
O Parcels Parcels By Number By Amount
Analyzed. Analyzed
Stores . . . . . . . . . . . . . . . 22 . . . $16,414 ... 8.7 . . . . . 30.6
One Family Dytellings . 148 . . . 13,568 . . . 58.2 . . . . . 25.3
Office Bldgs. , Ware-
houses & Theatres . . . . 6 . . . 9,901 . . . 2.4 . . . . . 18.5
Hotels, Clubs,
Rooming Houses . . . . . . . 12 . . . 6,481 . . . 4.7 . . . . . 12.1
Vacant Lots . . . . . . . . . . 44 . . . 2,731 . . . l’. 3 . . . . . 5.1
Apartment Houses . . . . . 5 . . . 1,268 . . . 2.0 . . . . . 2.4
Garages, Gas Sta- -
l, 315 . . . l.
tions, etc. . . . . . . . . . . 4. . . . 6 - - - - - 2.4
Multiple DWellings ... ll . . . 1, 200 . . . 4.3 . . . . . 2.2
Industrial . . . . . . . . . . . 1 . . . 476 . . . •4. . . . . . .9
Flats Over Stores . . . . . l. . . . 294 . . . •4 . . . . . .5
All Types . . 254 $53,648 100. 100.
In Table D given below, the percentages relating to taxes assessed against
each type of these salmple parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second Column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 32 percent of the tax levy assessed
against the delinquent parcels and were responsible for 25.3 percent of the cur-
rent delinquency charged to these same parcels. The third column is a ratio of
relative delinquency.
Table D : TAX LEVY AND TAX DELINQUENCY OF PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent two to
O All Parcels Taxes on all Column one
Analyzed Parcels
Analyzed
Wacant Lots © e o e º 'º e o e º Q 2.6 e s e e s • e 5.1 © tº O O.
Office Bldgs. , Ware-
houses & Theatres . . . . . 10.8 . . . . . . . 18.5 . . . . . . . . 1.7
Garages, Gas Sta- 4.
tions, etc. . . . . . . . . . . . 1.6 . . . . . . . 2. & . . . . . . . . l. 5
Flats Over Stores . . . . . •4 • . . . . . . •5 . . . . . . . . 1-3
Hotels, Clubs,
Rooming Houses . . . . . . . . ll. 5 . . . . . . . 12.1 . . . . . . . . l. l
Stores . . . . . . . . . . . . . . . . 29.7 . . . . . . . 30.6 . . . . . . . . 1.0
One Family Dwellings . . 32.0 . . . . . . . 25.3 . . . . . . . . ... 8
Multiple DWellings . . . . 4.3 . . . . . . . 2.2 . . . . . . . . - 5
Apartment Houses . . . . . . 4.4 . . . . . . . 2.4 . . . . . . . . • 5
Industrial . . . . . . . . . . . . 2.7 . . . . . . . •9 . . . . . . . . • 3
O All Types 1OO 100
Page 5
Reno, Nevada.
The first column of Table E shows the percentage of the number of parcels
analyzed that are delinquent. The second column shows the percentage of the tax
O levy charged to each type of delinquent property.
TABLE E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number 3y Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . 14, l . . . . . . . . 10-0
Multiple Dwellings . . . . . . . . . . . . .10.1 . . . . . . . . 6.6
Apartment Houses . . . . . . . . . . . . . . 17.2 . . . . . . . . 6, 8
Stores . . . . . . . . . . . . . . . . . . . . . . . . 21.2 . . . . . . . . 13. l.
Flats Over Stores . . . . . . . . . . . . . 20.0 . . . . . . . . 16. O
Vacant Lots . . . . . . . . . . . . . . . . . . . 16. 7 . . . . . . . . 24.8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . 21.4 . . . . . . . . 21, 7
Industrial . . . . . . . . . . . . . . . . . . . . 6.7 . . . . . . . . 4.2
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . 26.7 . . . . . . . . 19.6
Hotels, Clubs,
O Rooming Houses . . . . . . . . . . . . . . . . 35-3 . . . . . . . . 13.4
All Types 15.4 12.7
Copies of this preliminary report may be procured by writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce, Wash-
ington, D. C.
- - w ANAL s S OF DELINQUE TAXES - This report is for tke
DEPARTMENT of Commerce - - .
BUREAU of THE CENSUS I N S E L E G T E D C W T H E S
- $ - - .. - • - City or RENO, NEWADA
oivision of REAL Eerate Taxarion . . - - - -
. - Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
O - WASHINGTON Table 3. Summarizes by types of property, similar data for sample parcels analysed.
- Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- -— N 0 T E S ----
TABLE l." SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED - -
SAMPLE WHOLE CITY - -º- - - - sample | "Homº ||1. Year analyzed began January 1, 1938
.PARCELS. In In Decrease from PARCELS ; - J l 1933
ALL PARCELS (year - Year Current -year analyzed. - e (year year Current year began anuary 1,
* analyzed) Analyzed Year Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) 4 - -
A. B. C. D. E. © A • r-y H. I • Delinquency reported as of Dec. 5, 1932
.. - - - 2. The fiscal year of
I. NUMBER OF PARC#:LS l,650 3,882 - XXXXX XXXXX NUMBER OF PARCELS 254 | XXXXX this city tº, January l
II. ASSESSED WALUE $ 9,753,100 || $19,938,140 ls l9,553, 980 |$ 384, leO l.9 TAXES DELINQUENT | $ 53,648 ºxes are que---- * Nov.l; # ºune 1
- - a • Land and buildings * - - * * -
a • Land and buildings - - XXXXX Taxes become delinquent Dec.5
* b. Percentage of levy (IWa) || 2, 7
- - total (i-commn c), and 459 percent of
© f t b - C e l t - - - y n
- • * * * * XXXXX 94. l 98.7 XXXXX xxx || * * ~~~ XXXXX $ 123,219 ºf a “*”
- III. TAX RATE (dollars per $1000) - d. Percentage of levy (IVb) e -
IW, TAX LEWY - - The delinquency data on the 4. Assessed value for current year of parcels
- - - - sample parcels is for real analyzed was $ 9.685,517–, a decrease
a. Land and buildings 422,597 | - property only. The delin- from year analyzed of $ 67,583 - or
- - quency data for the entire - • 69 percent.
b. All Property - 48, lă2 5.2 || city is on all property, both -
XXCCCX 917,850 869,698 ,152. - real and personal. 5. Columns l'º and 14 indicats- the responsibility
- - of each type of property for tax delinquency,
|- judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cells analyzed on which taxes are unpaid.
s - - Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY - unpaid. -
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Value By Tax Levy By Number. Taxes Delinquent PARCELS. (PERCENTAGE) - - -
TYPE OF -
PROPERTY Number | Percent- #izes Current | Percent- Amount : Percent- ||Num-|...": amount Percent- . By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Year age De- age Dis- || ber ºb See age. Dis- Number of Amount of (Percentages of number in Column 9. Table 2)
tribu- - Crea 88 - tribu- :*- tº- LParcels tax levy -
O - l. 2. tigº 4. 5. Öe ~ 7. tiºn 9. 10. . *- 12. % º:* *linto" - (one-family Multiple | Apartment
- yºms Q - Q Condition |Dwelling: Dwellings| Houses
one-family Dwellinge | ** 63.5 |$3,119,265 |33,123,295 + 1 || 135,157 32.0|| 148|_58.2 || 3 13,568 || 25.3 | l4.1 19-0 ||Number analyzed l48 ll 5
º º - —r- ==
Multiple Dwellings lC9 6.6 420,125 426,005 _*1.4 l8,204 4.3 ll 4.3 l, 200 2, 2 10.1 6, 6 e (percentages) lOO 1OO LOO
Apartment Houses 29 l, 8 429,100 426,235 ... 7 l8,592 4.4 || 5 || 2.0 l, 268 2.4 17.2 6. 8 Under lä years º'? = 2 36.3 40.0
Stores 1C4 6.3 2,899,045 2,872,000 .9 125,615 29.7 || 22 8.7 l6,414 50.6 2l. 2 l3.1 Over 15 years 62.8 63.7 60, O
r2: - - - - epair status #F: r
Flats over Store. S 5 * * * 42,490 4l, 390 2.6 l,84l • 4 l • 4 294 .5 20. O | l6.0 || (Percentages) 100 LOO LOO
Vacant Lot 5 £63 lö .9 253,855 254, lºſ/ + .l lC),999 - 2.6 44 17.3 2,731 5.l l6, 7 24.8 ||Good Condition 54.0 82.0 1OO
Office BTágs., Ware- ry *-ºr - Minor repairs ww.
house 8 & Theatres 28 l. 7 l,053,030 l, Olo, 470 4.0 45,627 lC),8 6 2.4 9,901 l8.5 2l.4 21 ... 7 needed 30.4 l8.0 º
- - Major repairs - -----> r2: rsy ; * *
Industrial L5 .9 262,490 259,095 l. 3 ll, 373 2. 7 l •4 4.76 .9 6.7 4.2 needed 15,6 º
Garages, Gas Sta- rz - - -
tions, etc. l5 .9 l64,935 l54,935 6- 6, 713 l. 6 4. l,6 l, 315 2.4 26.7 lº. 6 junfit for use
Hotels, Clube, - -
Rooming House B , 34 2. l. l, llb, 765 l, ll 7,955 •l 48,476 ll. 5 12 4, 7 6,48l l2.l 35, 3 13.4
TOTAL l,650 100 9, 753,100 9,685,517 422,597 100 254 100 53,648 100 -
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enûneration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and igw grade residentiar areas, and (c) various types and locations of vacant lots's Assessments. and tax
statu B r - i C i : ; l, tax T Ç, Jºd 3 º i ! 3 3i £3 ... [. - t ſ]. * . , }} . ." ty pê 9f pro port - - - pººr ū.
* º & -- . º º, ºf J. W. *.*.*, *, *: ºf *, *. - arid & and IA tion O. W e ob t - Oſº the Real f Yºo :





rz .
-s tº) sº
City Analysis
CITY OF RICHMOND, VIRGINIA
Table A3 PARC.ELS ANALYZED
O Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . 6,092 - . . . . . . . 58.7
Multiple Dwellings . . . . . . . . . . . l, 891 e - 2 - 2 - " - l8e 2
Apartment Houses • , . . . . . . . . . . . 229 • . . . . . . o 2, 2
Stores . . . . . . . . . . . . . . . . . . . . . . . 536 . . . . . . 5.1
Flats over Stores . . . . . . . . . . . . 258 . . . . . . . o 2.5
Vocant Tots . . . . . . . . . . . . . . . . . . 619 . . . . . . . . 6.0
Office Bldg., a Ware- -
houses & Theatres • , . . . . . . . . 212 . . . . . . . . 221
Industrial o e o . . . . . . . . . . . . . . . . 105 e o . . . . . . l, O
Gorages, Gas Stations, etc. . . . 357 . . . . . . . . 394
Hotel S, Clubs s Rooming Houses ---82... • . . . . . . . • 8
All Types 10:381 100s
In Table B are shown the assessed values for each type of property
studied, for the current year as compared with the year analyzed:
O Table B: ASSESSED WALUES – 7 PARCELS ANALYZED
Type of Property In Year analyzed In Current Year
(1932) - (1933)
(thousands) (thousands)
One Family Dwellings . . . . . . $28,230 . . . . . . . . . $28,291
Multiple Dwellings . . . . . . . . 10,340 • a e o e s = e e 10,340
Apartment Houses . . . . . . . . . . 5,372 • e e o e o s e e 5,372
Stores . . . . . . . . . . . . . . . . . . . . 25,997 • * * * * * * * * 25,997
Flats over Stores . . . . . . . . . 3,602 C & C o o O © o Q 3,602
Vacant Lots . . . . . . . . . . . . . . . 2, 316 © e o e º e o O O 2,317
Office Bldg., Ware-
houses & Theatres . . . . . . . l6, ll:1 • Q. C C C 6 e O q l6, ll 4
Industrial . . . . . . . . . . . . . . . . 2,919 e e o e e e e e e 2,937
Garages, Gas Stations, etc. l2, 213 e e o o e o e s e. 12, 213
O Hotels, Clubs, Rooming
Houses • . . . . . . . . . . . . . . . . –2-867-- . . . . . . . . . —–21367––
All Types $109,975 $110,054
Table C shows the number of each type in the sampling, the amount of delin-
quency and the percentage of distribution:
Table C : PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcel S By Number . . By Amount
Analyzed Analyzed & *
One-Family Dwellings. . . . l.247 . . . . $ 95,430 . . . 62.0 ... • 36.5
Apartment Houses . . . . . . . 34 . . . . 45, llê . . , 1.7 . . . . l?, 3
Stores . . . . . . . . . . . . . . . . . 65 . . . . 32,956 . . . 3, 2 . . . . 12.6
Multiple Dytellings . . . . . 315 . . . . 27,116 . . , 15.6 . . . . 10.4
Office Bldgs. , War e-
houses & Theatres . . . . . 32 . . . . . 17,739 . ... l. 6 . . . . 6, 8
O Garages, Gas Stations, etc. 54 . . . . 12,795 . . . 2, 7 . . . . 4, 9
Vacant Lot 5 . . . . . . . . . . . . 196 • * ~ * ll, 359 . . , 9.8 . . . . 4, 2
Hotels, Clubs, Rooming Houses lo • * * * 7,614 O © Q •5 . . . . 2.9
Flats OVer Stores e e e o e e Q , 46 • * * * 6,4ll Q & O 2.3 O O. C. C. 2.5
Industrial . . . . . . . . . . . . . . 12 . . . . 4. 903 • , , • 6 © C & O l, 9
414 - e —aſsif :::" ºr “tº +Traia -
- 4 -
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percentage distri-
bution of the tax levy against the several types of property. The second
column shows the percent age distribution of total current delinquency against
these parcels.
For example, one family dwellings bore 25.7 percent of the tax levy
assessed against the delinquent parcels and were responsible for 36.5 percent
of the current delinquency charged to these same parcels. The third column is
a ratio of relative delinquency.
ANALYZED
Table D: TAX IEWY AND TAX DELINQUENCY ON PARCELS
Type of Property
Percentage of
Tax Levy on
Percentage of
Ratio Column
Delinquent Taxes two to
All Parcels On all Parcels Column One
* Analyzed Analyzed
Apartment Houses . . . . . . . . 4 •9 © 9 @ e o Q l? ... 3 © O C & © 0. 3.05
Vacant Lots . . . . . . . . . . . . O 2.l. & O & © Q 4.2 © o a e o a 2.0
- One-Family dwellings . . . . 25 e? © e o e º 'º 36.5 O © e o O O loé.
O Multiple Dwellings . . . . . . 9.4 © 6 @ e o C. 10.4 9 @ e e o e lel
Hotels, Clubs,
Rooming Houses . . . 2.6 © 3 e º O C. 2.9 O Q © lel
Flats Over Stores . . . . . . . 3.3 º © 2.5 © 9 e s > 0 •8
Industrial . . . . . . . . . . . . © 2.7 Q @ 6 © l.9 © & • ?
Stores • . . . . . . . . . . . . . . . . º 23.6 © G e º O O. l2.6 O & © e º 6 •5
Office Bldgs. , Ware-
houses & Theatres. 14.6 © o e º e O 6.8 O © tº e O e •5
Garages, Gas
Stations, etc . . . . ll. •l Q @ e O C 6 4.9 © Q O © Q. C. •4
All Types 100.0 1OO •0
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent.
The second column shows the percentage
O of the tax levy charged to each type of delinquent property o
Table E:
PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
Of Parcels Tax Levy
One Family Dwellings • . . . . . . . . 20.5 © e o e > e 9 14,4
Multiple Dwellings . . . . . . . . . . © l6.7 © C @ 9 º' e o e O © ll. 2
Apartment Houses • . . . . . . . . . . . • 14 •8 . . © e e 35.7
Stores • . . . . . . . . . . . . . . . . . . . © C & 12.1 Q 9 e o 'o e o 'o e C 5.4
Flats Over Stores . . . . . . . . . . 9 @ l? • 8 © 0 e o e o e o e O 7.6
Vacant Lots . . . . . . . . . . . . . © 6 tº e C 31.7 © o e e o e o e e o 20,9
Office Bldg., Ware- -
houses & Theatres . . . . . 15.1 @ 6 @ e o e o e o O 4.7
Industrial . . . . . . . . . . . . . & G & © tº o ll. •4 Q @ 9 e e º e º e © 7, 2
Garages, Gas Stations, etc . . . 15.l. © G O e o e º 6 e O 4.5
Hotels, Clubs, Rooming Houses • l2.2 © O & © e º e o e © ll. • 3
All Types 19.3 10.1
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.


ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU of THE census
Division of REAL EsrATE Taxarion
I N S E L E G T E D C IT I ES
Summarizes general property tax delinquency in the city as a whole and for samples analyzed
This report is for the
Cirſ of RICHMOND, VIRGINLA
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
The levies as given for the whole city are those for city and school purposes on real property at the rate given; plus a special sewer and area tax which
for the year analyzed amounted to $215,578.00. The delinquencies reported include amounts remaining unpaid on the latter levy.
The levies as computed for the parcels analyzed (Table II, Column 7) are exclusive of the sewer and are e tax, the data available being insufficient to equally
apportion their share. The levy on parcels analyzed is 45.2 percent of the total levy which when applied to the total sewer and area levy introduces a correction
to the levy on the sampling which reduces the delinquency ther" on to 9.8. *
Table le
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- - — N 0 T 2 s ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED -
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began January 1, 1932
PARCELS In In Decrease from PARCELS CITY - -
ALL PARCELS ( Year Current year analyzed (year 33
year - (year y Current year began January 1, 19
- analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) - - -
A • B. C. e e © G. H. I • * Delinquency reported as of January ºl, 1935
NUMBER OF PARCELS 10.361 44, 300 mº- XXXXX xxxxx ||v. Nineer of Pºnces 2.011 | xxxxx 2. The fiscal year of
I • 9 y —|| "." *. 9 this city begins February 1
II. ASSESSED WALUE $ log,975,247 #243,034,223 245,278,829 |$ 244, 606 Pl •l WITAXES DELINQUENT $ 26l,441 Taxes are due---- June and December
- Plus Ul S a. Land and buildings - -
a. Land and buildings e — Cºº Taxes become delinquent February 1
b. - 273,285, O66 l, 783,921 .6 b. Percentage of levy (IWa) lC.l - - w - .
All property -. XXXXX 275,068,987 73, 2 3. 2 º XXXXX 3. Sample parcels represent 23.4 percent of city
• Percentage of a to b c. All propert total. (I Column C), and 45.3 percent of
C centag XXXXX 88.4 **| xxxxx XXXXX property XXXXX * 719,077|| assessed value oriana and buildings
III. TAX RATE (dollars per $1000) . - d. Percentage of levy (IVb) - (IIa Column C).
23.50 23.50 22, OO l. 50 6.4 XXXXX l2.1 - - -
IW, TAX LEVY The delinquency data on the * Assessed value for current year of parcels
- - - sample parcels is for real analyzed was $ll0,054,976 , an increase
a. Land and buildings 2,584, 349 5,934,263 5,574, l?4 360,139 6.l |property only. The delin- from year analyzed of $79,729 or -ºl
- quency data for the entire percent.
b. All Property º gº sº -- city is on all property, both -
XXXXX real and personal. 5. Columns 13 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
TYPE OF TNUmb - - -
PROPERTY * | *- : ..., Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- alyze Year age De- age Dis- || ber | #&º, Pie- age Dis- Number of Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea Be tribu- tribu- Parcel - - º
l. 2. tigº 4. 5. 6 - 7, tiºn 9. | 10- ll. l2. º #;"toº *Hilton (One-family Multiple | Apartment
* - ~|Condition Dwellings Dwellingel Houses
One-family Dwellings 6,092 58, 7 $28,230,431 $28,291,380 - $ 663,415 25.7 l247. 62. O $ 95,430 36.5 2O, 5 l4.4 Number analyzed 1,247 315 34
Multiple Dwellings l,891 18.2 10,340,505 lo,340,535 - 243,00l 9.4 315|| 15, 6 27, llé lO. 4 16.7 11.8 ||Age (percentages) 1OO lOO LOO
stores 536 5.1 25,997,370 25,997,370 - - 610,938 23, 6 65 3.2 32,956 12.6 l2. l 5.4 Over 15 years 69.4 82, 2 64, 7
Repair status
Flats Over Stores 258 2.5 3,602,240 3,602 ,490 º 84,652 3. 3 46 2, 3 6,4ll - 2. 5 l'7.8 7.6 (Percentages) lOO LOO lOO
Vacant Lots 619 6.0 2,316,500 2,317,700 – 54,437 2. l 196 9.8 ll, 359 4.2 31, 7 20, 9 Good Condition 36, 7 23, 5 76.5
Office Edgs, Ware- - - Minor repairs -
, houses *:::::::: 212 2. l. l6, ll.4, 850 lb., 114,85C tº 378,698 l4, 6 32. l. 6 l?, 739 6, 8 l6, l 4, 7 | needed º 44.9 53, 3 23, 5
, - . i - J. - |Major repairs -
Garages, Gas Sta- - s - -
*:::: sts. 357 5.4 12,213,691 l?,213,691 tº- 287,021 ll. •l 54 2. 7 12,795 4.9 lö. l || 4.5 Unfit for use 2.5 2, 6 tº-
*::::: ...; 82 • 8 2,867,520, 2,867,520 - 67,386 2, 6 lO .. 5 7,614 2.9 l2, 2 ll. 3 -
TOTAL • * 10,381 lOO 109,975,247 llo,054,976|Plus. l 2,584, 349 lCO 2011 1OO 26l, 44l 100 19. 3 10.1
REMARKS:

CITY OF SACRAMENTO, CALIFORNIA
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows :
Table A : PAREELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . . . . . . . ... • 604 . . . . . . . . . . . . . . . 4.l.. 8
Multiple Dwellings . . . . . . . . . . . . . . . . . . . . . . 74. . . . . . . . . . . . . . . . 5. l
Apartment Houses . . . . . . . . . . . . . . . . . . . . . . . . . 46 . . . . . . . . . . . . . . . 3.2
Stores . . . . . . . © º e º e C e e s e º e º e o ſe e . . . . . . . . . . 193 . . . . . . . . . . . . . . . 13.4
Flats over Stores . . . . . . . . . . . © O e º e o e º e º e º 23 . . . . . . . . . . . . . . ... l. 6
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226 . . . . . . . . . . . . . . . . 15.7
Office Bldgs. , Ware- #
houses & Theatres . . . . . . . . . . . . © e s e e s e e s e e 47 . . . . . . . . . . . . . . . 3. 3
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . 1.2
Garages, Gas Stations, Gas Stations , etc. 5l . . . . . . . . . . . . . . . . 3.5
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . . . . . . . . l62 . . . . . . . . . . . . . . . . ll. 2
All Types l, 444 1OO ... O
In Table B are shown the assessed value for each type of property
studied, and the percentage of decrease in each for the current year as
COmpared With the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year/Percentage
(1932) (1933) Decrease or
(thousands) (thousands)
One Family Dwellings . . . . . . . $ 1,756 . . . . $ 1,776 . . . 4.1.1
Multiple DWellings . . . . . . . . 410 . . . . 410 . . . - . 1
Apartment Houses . . . . . . . . . l, 815 . . . . . l, 796 . . . —l. 1
Stores . . . . . . . . . . . . . . 5, 713 . . . . 5, 631 . . . —l .4
Flats Over Stores . . . . . . . . 274 . . . . 274 . - - . 1
Vacant Lots . . . . . . . . . . . . 413 . . . . 405 . –2. O
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . 2, 510 . . . . 2,480 . . . —l. 2
Industrial . . . . . . . . . . . . . 885 . . . . 834 . . . -5.8
Garages, Gas Stations, etc. . . . . . l, 522 . . . . l, 514 . . . - . 5
Hotels, Clubs,
Rooming Houses 4, 272 . . . . . 4, 245 . . . = .6
All Types $19,575 $19,370 —l. O
In Table C below is shown the number of each type of property in the
Sampling that are delinquent , the total amount of delinquency and the percentage
of distribution :
Table C :
PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
|Parcels Parcels By Number By Amount
Analyzed Analyzed
Stores . . . . . . . . . . . . . . . . . 24 . . . . . . . . . $14,596 . . . . 10.4 . . . . 27.7
Hotels, Clubs, -
Rooming Houses . . . . . . . . . 28 . . . . . . . . . 13,591 . . . . 12.l. . . . . 25.8
Apartment Houses . . . . . . © 9 . . . . . . . . . 10, 552 3.9 . 20. O
One-Family Dwellings . . . 8l . . . . . . . . . 4,387 35.1 8.3
Office Bldgs. , Ware-
houses & Theatres . . . . . . 10 . . . . . . . . . 3, 864 4.3 . 7.3
Garages, Gas Stations,
etc. . . . . . . . . . . . . . . . . . . & 6 9 . . . . . . . . . 3,025 . 3.9 . 5. 8
Vacant Lots . . . . . . . . . . . © 53 . . . . . . . . . l, 387 . 22.9 . . . . 2.6
Multiple Dwellings . . . . . 14 . . . . . . . . o 914 . . . . 6.1 . l. 7
O Flats over Stores . . . . . . 2 . . . . . . . . . 366 . . . . •9 . . . . . 7
Industrial . . . . . . . . . . . . . l . . . . . . . . o 21. . . . .4 . •l
23]. $52,703 ... 100.0 lCO.O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one-family dwellings bore 9.0 percent of the tax levy assessed
against the delinquent parcels and were responsible for 8.3 percent of the current
delinquency charged to these same parcels. The third column is a ratio of *
relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OIlê
Analyzed Analyzed
Apartment Houses . . . . . . . . . . . . 9.3 . . . . . . . . . . . 20.0 . . . . . . . . . . 2.2
Vacant Lots . . . . . . . . . . . . . . . . . 2. l . . . . . . . . . . . 2.6 . . . . . . . . . . l. 2
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 21.8 . . . . . . . . . . . 25.8 . . . . . . . . . . l. 2
One-Family Dwellings . . . . . . . . 9.0 . . . . . . . . . . O 8.3 . . . . . . . . . © .9
Stores . . . . . . . . . . . . . . . . . . . . . . 29.2 o e s • * e º º • 27.7 . . . . . . . . . © . 9
Multiple DWellings . . . . . . . . . . 2. l . . . . . . . . tº C 1.7 . . . . . . . . . . ... 8
Garages, Gas Stations, etc. . , 7.8 . . . . . . . . . . . 5.8 . . . . . . . . . . ..?
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 12.8 . . . . . . . . . . . 7.3 . . . . . ... 6
Flat S over Stores . . . . . . . . . . . 1.4 . . . . . . . . . . . •7 . . . . . . . . © .5
O Industrial . . . . . . . . . . . . . . . . . . 4.5 . . . . . . . . . . • ‘l . . . . . . . . . . .02
lOO ... O 100. O
4848
–5–
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent . The second column shows the percentage
O of the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
- Of Parcels Tax Levy
One-Family Dwellings . . . 13.4 12.5
Multiple Dwellings . . . . 13.9 ll. 2
Apartment Houses . © º 19 , 6 29.2
Stores . . . . . . . . l2.4 12.8
Flats over Stores 9 @ 9 8, 7 6. Tº
Vacant Lots . . . . . 23.5 16.8
Office Bldgs. , Ware-
houses & Theatres tº 0 e 2l. 3 7.7
Industrial . . . . . © e 5.6 •l
Garages, Gas Stations, etc l? .. 6 10.0
Hotels, Clubs,
O RO Oming Houses . & Q & O l? .. 3 16. O
All Types l6.0 13.5
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C. -
4848
ANALYSIS OF DELINQUENT TAXES
This report is for the
DEPARTMENT of CoMMERCE
Bureau of THE census
Divigloº OF REAL ESTATE TAxATION
O - WASHINGTON
IN selected cities
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
CITY of SACRAMENTO, CALIFORNIA

- ---- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED -
SAMPLE WHOLE CITY SAMPLE WHOLE l, Y b l, l032
ALL rances PARCELS In In - Decrease from - PARCELS CITY ear analyzed began Januar X---.
(year • Year Current year analyzed - - (year (year Current year began January 1,”
- - analyzed) Analyzed Year Amount Peysent DELINQUENT PARCELS ONLY analyzed) analyzed) - -
A • B. : C. D. O o G. H. I • Delinquency reported as of Dec. 31, 1933
- g 2. The fiscal year of
I, NUMBER OF PARCELS - l, 444 10,000 º XXXXX XXXXX V. NUMBER OF PARCELS 25l. XOXOXXX this city begins January l
II. ASSESSED WALUE - VI.TAXES DELINQUENT Taxes are due---- November and January
- - * © 52,703 -
a. Land and buildings 3 19,575,200 |$26,174,950 $95,084,390 | 1,119,560 | 1.4 a. Land and buildings $ 52, XXXXX Taxes become delinquent Decembar and April
- - . . . - - b. Percentage of levy (IWa) -
b. All property XOCCXX lo'7,051,020 | 104,336,025 2,714,995 2.5 - 13.5 | xxxxx 3. Sample parcels represent lé 24 percent of city
- - b - © t total (I Column C), and —20.4 percent of
c. Percentage of a to XCCXXX 89, 8 9l.l XXXXX XXXXX c. All property XOXOXOXOX $ 189,182 assessed value of land and buildings
III. TAx RATE (dollars per $1000) - - o d. Percentage of levy (IVb) 9.4 (IIa Column C). -
19.90 l9,90 l9, 30 .60 30, 2 The deli date on the XXXXX ** ||4. Assessed value for current year of parcelº
IV. TAX LEWY e delinquency .8 OI! analyzed W8 S # 19,370,230 a decrease
- - - sample parcels is for real from year analyzed of $ 205,070
* d’ and buildings 389, 54 l dº * -º º - property only. The delin-
a • Land an D& * , º quency data for the entire or l.0 percent •
b. All Property . . . - city is on all property, both
XYYXX. 2,002,560 l, 904, 537 98,023 4.9 real and personal. 5. Columns l8 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid .
- - Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, By TYPE OF PROPERTY unpaid.
- ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (Pºtaº) ||=
TYPE OF -
PROPERTY TFEFTEFº: Hºized Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Year age De- age D18- || ber *śi- age Dis- Number of Amount of || (Percentages of number in Column ‘9. Table 2)
tribu- CI*08 88 - - tribu- :*- - - #º- Parcels | tax levy •
l. 2. |*3. 4. $. Ös 7, tiºn 9. io. 11. l2. * “ºtes **|| ſone-family Multiple | Apartment
- e e |Condition Dwellings Dwellingel Houses
O One-Family Dwellings 604 || 41.8 |$1,756,850 |$1,776,740 |Plus l. l $ 34,961 || 9.0 8l 35. l $ 4,387 8, 5 l3.4 l2.5 |-- analyzed 8l. l4 9
Multiple Dwellings 74 5. l 410,700 410,300 •i 8,172 2.l l4 6.l 914 l, 7 l8.9 ll. 2 e (percentages) LOO LOO 1OO
Apartment Houses - 46 3.2 1,815,700 l,796,150 lel 36,132 9, 3 9 3.9 10,552 || 20.0 19. 6 29, 2 | Under l8 years 72.8 42, 9 ll. 1
Stores 193 l3.4 || 5,713,700 || 5,631,850 l.4 ll3, 702 || 29.2 24| 10.4 l4. 596 || 27, 7 l2.4 l2, 8 Over 15 years 27, 2 57.1 88.9
- w - — epair status
Flats Over Stores 23 l. 6 274,550 274,350 •l 5,463 l. 4 2 .9 366 ... 7 8.7 6.7 (Percentages) lCO LOO lOO
office BIdgs. , Ware- - * - - - Minor repairs - -
houses & Theatres 47 3.3 2,510,650 2,480,670 l. 2 49,960 l2. 8 lO 4. 3 3,864 7.3 21.3 7.7 | needed 32, l 50,0 44.4
- f - - - Major repairs
Industrial L8 l. 2 885,200 834, 250 5. 8 l'7,615 4.5 l •4 2]. •l 5, 6 •l needed '7.4 2l .4 ll. l
Garages, Gas. Sta- * -
tions, etc. 5l. 3.5 l,522,050 l, 514, 550 .5 || 30,288 || 7.8 9| 5, 9 3,025 || 5.8 17.6 toº late for use - . - º
Hotels. Clubs - - - - w
Rooning Houses' l62 ll. 2 4,272,200 4,245,920 • 6 85, Oló | 21.8 28 12, l l3,591 25.8 17.3 l6.0
TOTAL - l, 444 lOO 19,575,300 | 19,370,230 l.0 389,54l lCO 23l || 100 52,703 lOO l6,0 13.5
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration. Districts (of about 1,800 inh - -
- - - ſº abitants each), chosen so as to include (a) substantially all
O :::::::...: ...::::::,'...". *:::: medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
y tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
Two rates prevail in the present City of Sacramento - one in the old city boundary and another for the "annex".
"old boundary" has been used, disregarding the slightly lower rate for the "annex”.
In the parcels analyzed the rate for the
City ºnalysis - St. Joseph, Missouri - 3 -
CITY OF ST. JOSEPH, MISSOURI.
O Percentages from the preliminary analysis of delinquent taxes in St.
Joseph's Missouri follow:
Table At PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings C & O & © tº C e 6 & 8 3, 205 tº º Aº, O C J & e º 'º 6 º' 66.1
Multiple PWellings . . . . . . . . . . . . . 416 . . . . . . . . . . . , 8.6
Apartment Houses . . . . . . . . . . . . . . . 75 . . . . . . . . . . . . 1.5
*es . . . . . . . . . . . . . . . . . . . . . . . . . 422 . . . . . . . . . . . . 8.7
Flats over Stores . . . . . . . . . . . . . . 129 . . . . . . . . . . . . 2.7
Vacant Lots . . . . . . . . . . . . . . . . . . . . 36l . . . . . . . . . . . . 7.5
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . 46 . . . . . . . . . . . . .9
Industrial . . . . . . . . . . . . . . . . . . . . . 20 . . . . . . . . . . . . .4
Garages, Gas Stations, etc. . . . . 119 . . . . . . . . . . . . 2.5
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . 52 ... . . . . . . . . . . l. l
O 4, 845 100.0
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as com—
pared. With the year analyzed.
Table B: ASSESSED WAIUES - PARCELS ANAIY ZED
Type of Property. In Year analyzed. In Current Year Percentage
- (1933) (1934) Decrease
(thousands) (thousands)
One Family Dwellings . . . . $5,675 . . . . . . . . . . . $5,618 . . . . . . . . . . .
Multiple Dwellings . . . . . . 1, 270 . . . . . . . . . . . 1,244 . . . . . . . . . . .
Apartment Houses . . . . . . . . 863 . . . . . . . . . . . 838 . . . . . . . . . . .
Stores . . . . . . . . . . . . . . . . . . 6,555 . . . . . . . . . . . 6,023 . . . . . . . . . . .
O Flats over Stores . . . . . . . 588 . . . . . . . . . . . 582 . . . . . . . . . . .
Vacant Lots . . . . . . . . . . . . . 406 . . . . . . . . . . . 40l . . . . . . . . . . .
Office Bldgs., Ware- 1, 556 l, 505
houses & Theatres . . . . . . . & © tº dº tº e Q º O O e tº C ºr e º O 6 g º 0.
Industrial . . . . . . . . . . . . . . 713 . . . . . . . . . . 713 . . . . . . . . . . .
Garages, Gas Stations, etc. la 550 . . . . . . . . . . 1,547 . . . . . . . . . . . .2
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 833 . . . . . . . . . . 815 . . . . . . . . . . . ]...]
All Types 20,005 19, 290 3, 6
:•
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:
6266



City Analysis - St. Joseph, Missouri - 4 -
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels |By Number By Amount
Analyzed Analyzed
One-Family Dwellings. . . . . . 583. . . . . $9,494 . . . . . . 67.2 . . . . . . . 43.3
Sºores . . . . . . . . . . . . . . . . . . . 56 . . . . 4, 309 . . . . . . 6.5. . . . . . . . 19.6
Apartment Houses . . . . . . . . . 17 . . . . 3, 117 . . . . . . 1.9 . . . . . . . 14, ºf
Multiple Dwellings . . . . . . . 53 . . . . 1,464 . . . . . . 6.1 . . . . . . . 6.7
Vacant Lots . . . . . . . . . . . . . . 113 . . . . 916 . . . . . . 13.0 . . . . . . . 4-2
Flats" over Stores . . . . . . . o 25 . . . . 834 . . . . . . 2.9 . . . . . . . 3.8
Office Bldgs. , Warehouses
& Theatres . . . . . . . . . . . . . . º 5 . . . . 821 . . . . . . •6 . . . . . . . 3...?
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 7 . . . . 546 . . . . . . •8 . . . . . . . 2.5
Garages, Gas Stations, etc. 9 . . . . 448 . . . . . . 1.0 . . . . . . . 2.0
Industrial . . . . . . . . . . . . . . . ** s e e o e ** e a e o e e ** * * * * * * * ºl.
All Types 863 21,949 1OO LOO
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribu-
tion of the tax levy against the several types of property. The second column
shows the percentage distribution of total current delinquency against these
parcels.
For example, one family dwellings bore 28.4 percent of the tax levy
assessed against the delinquent parcels and were responsible for 43.3 percent
of the Current delinquency charged to these same parcels. The third column is
a ratio of relative delinquency.
Table D: TAX JEWY AND TAX DELINQUENCY ON PARCELS ANAIYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OIſle
Analyzed Analyzed
Apartinent Houses . . . . . . . . . 4-3 . . . . . . . . . 14.2 . . . . . . . . . . 3. 3
Vacant Lots . . . . . . . . . . . . . . 2.0 . . . . . . . . . 4.2 . . . . . . . . . . 2-1
One-Family DWellings . . . . . 28.4 . . . . . . . . . 43.3 . . . . . . . . . . 1.5
Flats Over Stores . . . . . . . . 3.9 . . . . . . . . . 3.8 . . . . . . . . . . l. 3
Multiple DWellings . . . . . . . 6.3 . . . . . . . . . 6.7 . . . . . . . . . . l-l
Stores . . . . . . . . . . . . . . . . . . . 32.8 . . . . . . . . . 19.6 . . . . . . . . . . ... 6
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 4-1 . . . . . . . . . 2.5 . . . . . . . . . © • 6
Office Bldgs., Ware-
houses & Theatres . . . . . . . . 7.8 . . . . . . . . . 3.7 . . . . . . . . . . • 5
Garages, Gas Sta—
tions, etc. . . . . . . . . . . . . . . 7.8 . . . . . . . . . 2.0 . . . . . . . . . . • 3
Industrial © C C C C C e º & C G 9 @ 9 @ ** a e s e o e s e e ** e o e o e s e s e e
All Types LOO LOO
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property Whichs
at the date of the survey, was still unpaid.
6266
City Analysis — St. Joseph, Missouri – 5 -
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCETS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . 18.2 . . . . . . . . .13.4
Multiple Dwellings . . . . . . . . . . . . . 12.7 . . . . . . . . . 9.2
Apartment Houses . . . . . . . . . . . . . . . 22.7 . . . . . . . . . 28.9
Stores . . . . . . . . . . . . . . . . . . . . . . . . . 13.3 . . . . . . . . . 5-3
Flats over Stores . . . . . . . . . . . . . . 19.4 . . . . . . . . . 11.3
Vacant Lots . . . . . . . . . . . . . . . . . . . . 31.3 . . . . . . . . . 18.0
Office Bldgs., Ware-
houses & Theatres . . . . . . . . . . . . . . 10.9 . . . . . . . . . 4-2
Industrial . . . . . . . . . . . . .
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . . 7.6 . . . . . . . . . 2.3
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . 13.5 - . . . . . . . . 2, 3–
All Types 1.7. 9 8.8
tº s v e º O & O e e e o e º 'º e &
Topies of this preliminary report may be procured by Writing to the ſº
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.
6266
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
Bureau or rhe census
DiV18!ON OF REAL LISTATE TAXATION
I N S E L E G T E D C : T H E S
Table lo Summarizes general property tax delinquency in the city as a whole and for samples analyzed
This report is for the
CITY of ST. TOSEPH, MISSCURI
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
. Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- - --- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began April 1933
PARCELS In In *::::::::::: PARCELS %. -
ALL PARCELS (year Year Current year analyze (year year Current year be April 1934
analyzed) Analyzed Yºr Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) - w gan A.P.P.
A • B. C. © 6. © G. H. I • Delinquency reported as of March ºl,1994
- XXXXX xxxxx liv. ºness of Pancºis 868 | xxxxx 2. The fiscal year of
I. NUMBER OF PARCELS 4,845 22,08? - º this city begins 3rd Monday in April
II. ASSESSED WALUE WI.TAXES DELINQUENT Taxes are due---- May 1
- - rº.
a. Land and buildings $ 20,005,586 |$ 48,133,180|$48,086,720 $ 46,460 l.0 a. Land and buildings $ 21,95l XXXXX Taxes become delinquent Sept. 1
- b. Percentage of levy (IWa) -
b. All property XCOXXX 67,225,280) 65,908,800 l,5l6,480 2.0 8.8 XXXXX 3. Sample parcels represent 31.9 percent of city
o f a to b c. All propert - total (I Column C), and ercent of
c. Percentage O XXXXX 7le 6 73-0 | xxxxx XXXXX w perty XXXXX $107,591 *::::::: wº of land and buildings
III. TAX RATE (dollars per $1000) d. Percentage of levy (IVb) - ll. 7 Ia Column ).
- - o 12. 50 - * XOXOOOX © . -
. . . l2, 50 l2.50 The delinquency data on the 4- Assessed value for current year of parcels
IW, TAX LEWY sample parcels is for real analyzed was $19,290,826, a decrease from
a. Land and buildings 250,065 º- - *- cº-> property only. The delin- year analyzed of $714,760 or 3.6
- quency data for the entire percent. -
b. All Property - - city is on all property, both : -
pe XX XXX 918,839 840,316 78,523 8.9 || real and personal. 5. Columns 13 and lá indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy,
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid. - -
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE ||
By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) = * - - —r—
#: TNumber Tercent- }: d Current Percent- || Amount Percent- || Num- |Percent- || Amount Percent- By By | TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PRO - age Dis– Analyze Year age De- ege Dis- || ber agº, Die- age Dis- Ruraber of Amount of . (Percentages of number in Column 9. Table 2)
tribu- CI*68 S6 tribu- tº- # ibu- Parcels tax levy - - - . . . -
tion - tion - llo . Gil OIA % Col.9toe lºcol.iito'7.
l. 2. 3 4. $. 6. 7e o 9s 10. l2. 15. - © d (One-family Multiple Apartment
Q - |Condition Drellings Drellingel Houses
one-family Dwellings || 3,205 | 66.1 |$5,675,997 | #5,918,997 i +-9 $ 70,949 28.4 583, 67.2 $ 9,496 43.3 18.2 | 13.4 ber analyzed 583 53 17.
Multiple Dwellings 416 8, 6 l, 270,370 l,244,780 2. O 15,879 6.3 53 6. l l,464 6.7 12.7 9, 2 e (percentages) 100 LOO lOO
Apartment Houses 75 l.5 863,880 838,460 2.9 10,798 4. 3 L7; l. 9 3, ll:7 l4, 2 22.7 ** || Under 15 years lă.4 3. 8 5. 9
stores 422 8, 7 6,555,852 6,023,332 8.l. 8l,948 32.8 56 6.5 4, 309 l9.6 l3.3 ** || over 15 years 84, 6 96. 2 94.l
- - - epair status - -
Flat 8 over Stores 129 2. 7 588,410 582,240 l.0 7,355 2. 9 25 2.9 834 3. 8 l9.4 ll. 3 (Percentages) 10O lOO LOO
Wacant Lots 36l. 7.5 406 ,262 40l., là2 1.3 5,078 2, O ll 3 l3. O 916 4.2. &l. 3 l8. O |cood condition L8, 7 l8.9 35, 3
Office Bldgs • Yºº- ~ |Minor repairs •
Hºuse, ºres 46 • 9 l,556,820 1,505,790 3.3 l9,460 7.8 5 • 6 821 3. 7 lC).9 ** || needed 44, 9 45.3 52.e.9
- - |Major repairs f
Industrial 2O .4 713,430 713,430 – 8,917 3, 6 gº - t- * * needed 3l. 6 32 el ll.8
Garages. Gas Sta- -
º: Ste. ll.9 2, 5 l,550,605 l,547,695 • 2 l9,382 7.8 9 l.0 448 2.0. 7.6 .2, 3 late for U188 4.8 3. 7 -
Tſoters. Club -
º: iº 52 l, l 823,990 815,060 l-l lo,299 4. l 7 • 8 546 2.5 l3.5 5. 5
TOTAL 4,845 | 199 30,095,886 t 19,399,836 3-6 250,065 lOO 868] 100 2l, 95l lOO l7.9 8.8
REMARKS: C)
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots,
status were taken from official city tax records.
Inventory, CWA. Project F-39.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property














CITY OF ST. PAUL, MINNESOTA
The extent of the sampling in this city, and the distribution
of the total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . 3, 699 . . . . . . . . . . . . 6O. O
Multiple Dwellings . . . . . . . . . . . . . 640 . . . . . . . . . . . e 10.4
Apartment Houses . . . . . . . . . . . . © e <> 109 . . . . . © e º O e º 0. l. 8
Stores . . . . . . . . . © º O º ºs e e s e e s e s e e Q 354 . . . . . . . . . . . . 5. 8
Flats over Stores . . . . . . . . . . . . . . 79 . . . . . . . . . . . . l. 3
Vacant Lots . . . . . . . . . . . . . . . . . . . . 981 . . . . . . . . . . . . 15.9
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . 74. . . . . . . . . © l. 2
Industrial . . . . . . . . . . . . © a e s º e º O e 38 . . . . . . . . . . º ... 6
Garačes . . . . . . . . . . . . . . . . . . . . . . . . 68 . . . . . . . . . . . . l. 1
Hotels, Club,
Rooming Houses . . . . . . . . . . . . . . . . . 114 . . . . . . . . . . . . l.9
All Types 6, 156 lOO ... O
In Table B are shown the assessed values for each type of property
Studied for the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property
In Year analyzed
(1933)
t (thousands)
One Family Dwellings . . . . . . . . . . . . . . . . . . $ 6,418
Multiple Dwellings . . . . . . . . . . . . . . . . . . . . l, 480
Apartment Houses . . . . . . . . . . . . . . . . . . . . . . l,044
Stores . . . . . . © º O e º e º e e e º e e º e © e o e º e º 'º e s tº 15, 308
Flats over Stores . . . . . . . . . . . . . . . . . . . . o 445
Vacant Lots . . . . . . . . . . © Q & Q @ e º O © tº e º O e o e 9 815,
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . . . . . . . 6, 872
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . 893
Garages, Gas Stations, etc. . . . . . . . . . . . . 90l.
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . . . . C 2 2,328
All Types $36,508
In Table
Sampling that are delinquent,
percentage
of distribution:
Table C : PARCELS DELINQUENT
Type of Property. By Number By Amount
Parcels Parcels
Analyzed Analyzed
C below is shown the number of each type of property in the
the total amount of delinquency and the
Percentage Distribu-
tion
By Number By Amount




Stores . . . . . . . . . . . . . . . . • 98. . . . . . . . ... $215,307 . . . . . . 5.9 . . . . . 41.2
One-Family Dwellings. . . 728. . . . . . . . . . 71,255 . . . . . . 44.0 . . . . . 13.6
Office Bldgs. , Ware-
O houses & Theatres. . . . . . 17. . . . . . . . . . 69,531. . . . . . . 1.0 . . . . . 13.3
Hotels, Clubs, -
Rooming Houses . . . . . . . . • 31 . . . . . . . . . . 54,878 . . . . . . l.9 . . . . . 10.5
Apartment Houses . . . . . . . 35. . . . . . . . . . 26, 136 . . . . . . 2. l . . . . . 5.0
Vacant Lots . . . . . . . . . . . • 545. . . . . . . . . . 23,730 . . . . . . 33.0 . . . . . 4.5
Multiple Dwellings. . . . . 160. . . . . . . . . . 23, 152 . . . . . . 9.7 . . . . . 4.4
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . 17. . . . . . . . . . 20, 393 . . . . . . 1.0 . . . . . 3.9
Industrial . . . . . . . . . . . . • 10. . . . . . . . . . 12, 299 . . . . . . •6 • . . . . 2.4
Flats over Stores . . . . . . 13. . . . . . . . . . 6, 168 . . . . . . •8 . . . . . l. 2
l, 654 $522, 849 100. O 100. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percent age distribution
of the tax levy against the several types of property. The second column shows
the percent age distribution of total current delinquency against these parcels.
For example, one family dwellings bore 17.6 percent of the tax levy
assessed against the delinquent parcels and were responsible for 13.6 percent of
the Current delinquency charged to these same parcels. The third column is a
ratio of relative delinguency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANATYZED
Type of Property Percent age of Percentage of Ilatio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels crl all Parcels OIlê
Analyzed Analyzed
Vacant Lot S. . . . . . . e Q e e e 2.2 . . . . . . . . . . 4.5 . . . . . . . . . . . . 2.0
Apartment Houses . . . . . . . 2.9 . . . . . . . . . . 5.0 . . . . . . . . . . . • 1.7
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . 2.5 . . . . . . . . . . 3.9 . . . . . . . . . . . . 1.6
O Hotels, Clubs,
Rooming Houses . . . . . . . . . 6-4 . . . . . . . . . . 10.5 . . . . . . . . . . . • l. 6
Multiple Dwellings . . . . . 4-l . . . . . . . . . © 4-4. . . . . . . . . . . . • l-l
Stores . . . . . . . . . . . . . . . . © 41.9 . . . . . . . . . . 41.2 . . . . . . . . . . . • 1.0
Flat S over St Ores . . . . . . l. 3 - - - - - - - - - - l. 3 • . . . . . . . . . • - 1.0
Industrial . . . . . . . . . . . • Q 2.4 . . . . . . . . . . 2.4 • . . . . . . . . . . • 1.0
One-Family Dwellings. . . 17.6 . . . . . . . . . . 13.6 . . . . . . . . . . . . .8
Office Bldgs. , Ware-
houses & Theatres . . . . . . l6.8 . . . . . . . . . . 13.3 . . . . . . . . . . . . .7
100. O 100.0
The first column of Table E below shows the percent age of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
O the tax levy charged to each type of delinquent property.
54.62
Ş.



–5–
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
O of Parcels Tax Levy
One Family Dwellings. . . . . . . . . . . © C 19.7 . . . . . . . . . 15. l
Multiple Dwellings. . . . . . . . . . . . . . © 25.0 . . . . . . . . . 21.3
Apartment Houses. . . . . . . . . . . . . . . . G 32-1 . . . . . . . . . 34. O
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . 27.7 . . . . . . . . . 19.1
Flats over Stores . . . . . . . . . . . . . tº G & 16.5 . . . . . . . . . 18.9
Vacant Lots . . . . . . . . . . . . . . e e C e o e Q @ 55.6 . . . . . . . . . 39.6
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . . 23.0 . . . . . . . . . l3.8
Industrial . . . . . . . . . . . . ſº e º e º 'º - e tº e Q 26-3 . . . . . . . . . 18, 7
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . º, º Q 25.0 . . . . . . . . . 30.8
Hot els, Clubs,
Rooming Houses . . . . . . . . . . . . . . . © tº Q ve 27.2 . . . . . . . . . 32.1
All Types 26.9 19.5
O Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
54.62
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of Commerce
BUREAu of THE census
DIVISION OF REAL ESTATE TAxATION
I N S E L E G T E D C IT I ES
Summarizes general property tax delinquency in the city as a whole and for samples analyzed
This report is for the ... •
City of SAINT PAUL, MINNESOTA
Table le
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
--~~~~ ---- N 0 T E S ----
TABLE. l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE. PARCELS ANALYZED . . ' ' ..
SAMPLE : WHOLE CITY — SAMPLE WHOLE 1. Year analyzed began January 1, 19%
PARCELS In In - - Decrease from . . . . • - . - PARCELS CITY -
ALL PARCELS (year Year Current year analyzed - . . ENT Pºcris . (year (year Current year began January 1,” . . .
analyzed) Analyzed Year Amount Pegent DELINQUE s is only analyzed) analyzed)
A. B. C. : D. © , I e . * - - H. I • Delinquency reported as of January 1, 1934
I, NUMBER OF PARCELS 6, 156 lO6,654 tº- XXXXX, xxxx . V mer OF Pºsis - l,654 XXXXX 2. The fiscal year of January l
© - . . . . . w tº . *2 . ; y this city begins • -
II. ASSESSED WALUE - |RI.TAXES DELINQUENT - Taxes are due---- First Monday in January
º A 36,508, 762 42, l'73, 187 141,556,504 || 5 616,683 .4 || a. Land and buildings $ 522,849
a • Land and buildings $ 36,508, #142, l'73, $14l,556, l 9 Pl - - XXXXX Taxes become delinquent”y *
Plus Ul 8 b. Percentage of levy (IWa) -
b. All t º * e vy
property XXXXX 245,207,718 249,832, l48 || 4,624,430 l.9. l9.5 | xxxxx 3. Sample parcels represent 5.8 percent of city
c. Percentage of a to b c. All propert total (I Column C), and —25.7 percent of
8 XXXXX 88. O 86, 8 XXXXX XXXXX | f : . property XXXXX $2,388, 368 assessed value of land and buildings
III. TAX RATE (dollars per $1000) - d. Percentage Of levy (IVb) (IIa Column C) ©
- 73.50 73. 50 8l. 30 Plus 7,80 lO .. 6 - - XXXXX 17.7 . 4
IW, TAX LEWY The delinquency data on the * Assessed value for current year of parcels
* sample parcelº is for real analyzed was $36,508, 762, showing no
a. Land and buildings 2,683,388 - gº º-> º property only. The delin- change from previous year.
quency data for the entire
b. All Property Plus - Plus city is on all property, both t
- XXXXX l3,524,750 14, 447,585 922,835 6, 8 real and personal. 5. Columns l'º and l3 indicate the responsibility
. . - ... " of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
* cels analyzed on which taxes are unpaid.
* - Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT, SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
- By Number By Assessed Value By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#, * | *- : i. Current Percent- || Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age De- age Dis- || ber agº, Die- age Dis- Number of Amount of (Percentages of number in Column 9. Table 2)
- Crea Be tribu- - tribu- Parcels -
tribu tribu- tion tion C ###
l. 2. tigº 4. 5. 6 * 7. tiºn 9. 10. ll. l2. #;"toº *::: to 7 (One-family Multiple | Apartment
Condition Dwelling: Dwellings| Houses
2ne-family Dwellings 3,699 60 . O $6,418,377 || $6,418,377 $471, 750 l'7.6 728 44.0 $71,255 l3.6 l9 = 7 l6.l Number analyzed 728 l60 35
Multiple Dwellings 640 l0.4 l, 480,360 l, 480, 360 [+] 108,806 4.l l60 9 e 7 23, 152 4.4 25, O 2l, 3 e (percentages) lOO lOO 1OO
Apartment Houses 109 1.8 l,044, 730 l,044, 730 Ö 76, 787 2.9 35 | 2.l 26, 136 b.0 32.l 34.0 Under l5 years 44.5 lö.6 37, l
Stores 354. 5.8 || 15,308,080 | 15,308,080 * |l, lz5, 143 4l .9 98 || 5.9 215,307 4l. 2 27.7 l9. I Over 15 years 55.5 84.4 62.9
Repair status
Flats over Store 8 79 l. 3 445, 100 445, l00 <: 32, 714 l. 2 13 ... 8 6, lê8 l. 2 l6.5 l8.9 (Percentages) lOO LOO lOO
Wacant Lots 98]. l5.9 8lo, 292 815, 252 {E 59,921 2. 2 545 53. O 23,730 4.5 55.6 39 . 6 Good Condition 37. O 24.4 31.4
Office Bldgs., Ware- Minor repairs
houses. & Theatre 8 74 l. 2. 6,872,960 6,872,960 C) 505, l02 18, 8 L7 | 1.0 69, 53.l 13. 3 23. O l3. 8 needed 4l. 2 4l.9 48.6
- - - - Major repairs
Industrial 38. • 6 893, 920 893, 920 65,703 2.4 10 • 6 l2. 299 2.4 26 - 3 l8. 7 needed l9.2 29.3 2O.O
Garages, Gas Sta- - O 2.6 4.4 -
tions, etc. 68 l-l 90l., 100 90l., l00 66, 230 2.5 17 1 - O 20,393 3.9 25. O 3O .. 8 Unfit for use © O
Hotels. Club
*::::::::::: ll.4 L. 9 || 2,328,883 2,328,883 2. 171, 172 6.4 Öl 1 l.9 54,878 lO .. 5 27, 2 32. l
TOTAL 6, 156 LOO 36,508, 762 36,508, 762 2,683,388 lOO 1654 1.OO 522,849 100 26. 9 l9.5
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (e) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
City Analysis - Salt Lake City, Utah - 3 -.
9ITY OR SALT LAKE CITY, UTAH
O Percentages from the preliminary analysis of delinquent taxes in Salt Lake
City, Utah.
Table A: PARCELS ANALYZED
* Type of Property Number Percentage of Distribution
One-Family Dwellings . . . . . . . . . . . . 4,461 . . . . . . . . . . . . 62.9
Multiple Dwellings . . . . . . . . . . . . . . 75l. . . . . . . . . . . . . 10.6
Apartment Houses . . . . . . . . . . . . . . . . 263 . . . . . . . . . . . . 3.7
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 425 . . . . . . . . . . . . 6.0
Flats Over Stores . . . . . . . . . . . . . . . . 56 . . . . . . . . . 9 @ e .8
Vacant Lots . . . . . . 9 @ 9 º' e º 'º e º e o e o e © 83l . . . . . . . . . . . . ll. 7
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . 79 . . . . . . . . . . . . l. l
Industrial . . . . . . . . . . . . . . . . . . . . . . 31. . . . . . . . . . . . . . .4
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . © e o 'o e 73 . . . . . • . . . . . . 1.0
Cº. , Clubs,
oominé Houses . . . . . . . . . . . . . . . . . . . 128 . . . . . . . . . . . . 1.8
All Type s 7, O98 lOO ... O
In Table B are shown the assessed values for each type of property
Studied, and the percent age of decrease in each for the current year as compared
With the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property. In Year analyzed. In Current Year Percentage
(1933) (1934) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . . $ 10, 701 . . . . . . . . . . . $10,006 . . . . . . . . 6.5
Îultiple Dwellings . . . . . . . . . . 3, 366 . . . . . . . . . . . 3, 1.65 . . . . . . . . 6. O
C. Houses . . . . . . . . . . . . 7, 525 . . . . . . . . . . . 7,023 . . . . . . . . 6.7
Stores . . . . . . . . . . . . . . . . . . . . . . 18,789 . . . . . . . . . ... l8,060 . . . . . . . . 3-9
Flats over Stores . . . . . . . . . . . 798 . . . . . . . . . . . 739 . . . . . . . . 7.4
Vacant Lots i. . . . . . . . . . . 6 Q s e o l, 601 . . . . . . . . . . . l, 539 . . . . . . . . 3.9
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 9, 974. . . . . . . . . . . . 9, 65l. . . . . . . . . 3.2
Industrial . . . . . . . . . . . . . . . . . . l,034 . . . . . . . . . . . 950 . . . . . . . . 7.2
Garages, Gas Stations, etc. 2,031. . . . . . . . . . . . 2,013 . . . . . . . © . 9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . Z, 539 . . . . . . . . . . . . 7, 390 , , . . . . . . 2. O
All Types - $65,351 $60,54l 4.4
64.63
City Analysis — Salt Lake City, Utah - 4 -
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
O Table C. PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels |By Number |By Amount
Analyzed Analyzed.
One-family dwellings . . . . 1,641 ... $134,859 .... 62.1 ....... 24.7
Apartment Houses . . . . . . . . 119 . . . ll4, 650 . . . . 4.5 . . . . . . . 21-0
Stores . . . . . . . . . . . . . . . . . . 100 . . . lll, 724 . . . . 3.8 . . . . . . . 20.5
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 40 . . . 65, 756 . . . . l. 5 . . . . . . . 12-l
Multiple Dwellings ... . . . . 322 . . . 53, 182 . . . . 12.2 . . . . . . . 9.7
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 15 . . . 28, 377 . . . . •5 . . . . . . . 5-2
Vacant Lots . . . . . . . . . . . . . 372 . . . 18, 870 . . . . 14.1 . . . . . . . 3-5
Garages, Gas Sºa-
tions, etc. * * * * * * ~ e. e. e. e. is e e - l4 . . . l4, 831 * * * * •5 . . . . . . . 2. 7
O Flats over Stores . . . . . . . 13 . . . l; 894 - . . •5 . . . . . . . • 3
Industrial . . . . . . . . . . . . . . 7 . . . la 68l. . . . . • 3 • . . . . . . • 3
2, 643 $545, 794 lOO ... O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribu-
tion of the tax levy against the several types of property. The second column
shows the percentage distribution of total current delinquency against these
parcel S.
|For example, one family dwellings bore 16.9 percent of the tax levy assess-
ed against the delinquent parcels and were responsible for 24.7 percent of the
Current delinquency charged to these same parcels. The third column is a
O ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANAIYZED
Type of Property Percent age of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OI). €
Analyzed Analyzed
Multiple Dwellings . . . . . . . 5-3 . . . . . . . . . 9.7 . . . . . . . . . . . . . ©
l
1.0 . . . . . . . . . . . . . l
4.7 . . . . . . . . . . . . . l
3.5 l
tº e e º 'o' e o e o O e º 0.
Apartment Houses . . . . . . . . . ll.9 . . . . . . . . . 2
One-Family Dwellings . . . . . 16.9 . . . . . . . . . 2
Vacant Lots . . . . . . . . . . . . . . 2.5 . . . . . . . . .
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 11.9 . . . . . . . . . 12.1 . . . . . . . . . . . . . 1-0
Garages, Gas Sta- -
tions, etc. . . . . . . . . . . . . . . 3-2 . . . . . . . . . 2.7 . . . . . . . . . . . . . • 8
Stores . . . . . . . . . . . . . . . . . . . 29.7 . . . . . . . . . 20.5 . . . . . . . . . . . . • ?
Office Bldgs. , Ware-
O houses & Theatres . . . . . . . . . 15.7 . . . . . . . . . 5.2 - - - - - - - - - - - - - • 3
Flats over Stores . . . . . . . . 1-3 . . . . . . . . . • 3 • - - - - - - - - - - - - • 2
Industrial . . . . . . . . . . . . . . . —l. 6 - . . . . . . . . . —- 3 - . . . . . . . . . . . . • 2
All Types 100.0 100.0
6268
City Analysis — Salt Lake City, Utah - 5 -
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
O at the date of the survey, was still unpaid.
Table E: PERCENTAGE OF DELINQUENT OF SAMPLE PARCELS
Type of Property |By Number |By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . 36.8 . . . . . . . . . . 33. l.
Multiple Dwellings . . . . . . . . 42.9 . . . . . . . . . . 41.5
Apartment Houses . . . . . . . . . . 45.2 . . . . . . . . . . 40.0
Stores . . . . . . . . . . . . . . . . . . . . 23.5 . . . . . . . . . . 15. 6
Flats over Stores . . . . . . . . . 23.2 . . . . . . . . . . 6, 2
Vacant Lots . . . . . . . . . . . . . . . 44.8 . . . . . . . . . . 31.0
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 19.0 . . . . . . . . . . 7, 5
Industrial . . . . . . . . . . . . . . . . 22-6 . . . . . . . . . . 4.2
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . 19.2 . . . . . . . . . . 19.2
O Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . &l. 3. . . . . . . . . . . 22.9
All Types 37.2 22.6
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.
O 6268
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
SUREAU OF THE CENSUS
DIVISION OF REAL ESTATE TAXATION
I N S E L E G T E D C IT I B S
This report is for the
CITY of SAIT LAKE CITY, UTAH
Table 1. Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE l, Y
AEL PARCELS PARCELS In F- TDecrease from PARCELS CITY ear analyzed began aganuar; l, l953
(year Year Current year analyzed (year (year Current year be Jamuary l,l.934
analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) ye gan
A • B. C. D. © © G. H. I • Delinquency reported as of January 10 ,1934
7.O.98 60.317 - 2. The fiscal year of *
I. NUMBER OF PARCELS 9 y XXXXX YOOXXX W. NUMBER OF PARCELS 2,643 XXXXX this city begins January 1
II. ASSESSED WALUE VI.TAXES DELINQUENT Taxes are due---- 3rd Monday in September
63,351,468 || $121,257,079 $llā,062,059 || $6,195,026 5.l d and buildi $ 545,794
a. Land and buildings $63, p 9 a • Land and bu Ilg8
º XXXXX Taxes become delinquent November 90
b. l propert b. Percentage of levy (IWa)
All p perty XCCCXCX lă5,343,069] 148,520,852 6,822,217 4.4 22-6 xxxxx 5. Sample parcels represent 11.8 percent of city
c. Percentage of a to b - c. All property total (I Column C), and ercent of
ge 78. l. 77.5 XXXXX XXXXX prope XXXXX $l,430,64l assessed value of land and buildings
III, TAX RATE (dollars per $1000) d. Percentage of levy (IVb) 24, 2 (IIa Column C). |
38.08 38.08. See Remarks º -> XXXXX
IW, TAX LEWY The delinquency data on the 4. Assessed value for current year of parcels
Q sample parcels is for real analyzed was $60,54l, 265, a decrease from
© d buildings º Q- --> - property only. The delin- year analyzed of #2 ,810,203 or 4.4
a • Land and bu Ilê 2,412,418 quency data for the entire percent.
b. All Property city is on all property, both
XOXO.C.C.C. 5,915,433 See Remarks - cº- real and personal. 5. Columns lº and lá indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
*— |
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By. Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) -
. OF TNumberTercent- ; d Current Percent- || Amount Percent- ||Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PERTY age Dis- |#nalyze Year age De- age Dis- ||ber |ºgº, Dis- age Dis- ||Number of Antount of (Percentages of number in Column 9. Table 2)
tribu- Crea 30 tribu- tribu- Parcels tax l
I'l Oul tº- tion tion gºes |###27
l. 2. tigº 4. $. tº e 7, $ºn 9. | 10- ll. l2. #:” ii. (One-family Multiple | Apartment
tº Q. º Condition Dwellings Dwellingel Houses
2ne-family Dwellinge 4,461 62.9 $10,701,293.;10,006,357 6.5 $, 407,504 l6.9 l64l 62. l I # 134,859 24. 7 36,8 33. l Number analyzed k&# 322 ll.9
Multiple Dwellings 75l. lO. 6 3,566,699 3, 165,239 6.0 l28,203 5.3 322 l2.2 53,182 9, 7 42.9 4l .5 e (percentages) 1OO lOO 1OO
Apartment Houses 263 3.7 7,525,028, 7,023,947 || 6.7 286,553 ll.9 ll.9 4.5 ll4, 650 2l.0 45.2 40... O Under 15 years 2le 7 7.5 56 el
Stores 425 6.0 , I l8,789,021. 18,060,634 35, 9 715,485 29. W lOO 3e 8 lll, 724 20.5 23.5 lö.6 over 15 years 78, 3 92.5 635, 9
2 epair status w
Flats Over Stores 56 .8 798,445 739 ,498 7.4 30,404 l. 3 L5 .5 l,894 •3 23. 6, 2 (Percentages) lOO LOO lOO
Wacant Lots 831 ll. 7 l,60l,078 l,539,058 3.9 60,969 2.5 372 l4.l. l3,870 3,5 44, 8 3le O Good Condition 53.3 l9.0 46.2
- iºn- Minor repairs
:::::: . #::::::" 79 l-l 9,974,310, 9,65l,905 3.2 379,821 l5. 7 l5 .5 28,377 5, 2 l9.0 7.5 needed pa 39s 9 47, 2 38.7
- sely Major repairs
Industrial 3.l. • 4 l,024,470 950,625 7, 2 39,0ll l. 6 7 • 3 l,65l • 3 22 e 6 4, 2 needed 22 el 27.3 l3,4
Garages, Gas Sta-
tions, sts. 73 l.0 2,031,400, 2,013, 330 .9 77,355 3, 2 + .5 l4,831 2, 7 l.9, 2 l9, 2 Unfit for use 4, 7 6.5 l, 7
tel lub
#: *::: l28 l.8 7,539,735, 7,390,692 2. O 287, ll3 ll. 9 40 l.5 65,756 l2. l. 3.l.. 3 22, 9
TOTAL 7,098 LOO 63,351,468160,541,265 4.4 2,412,418 lOO 2643 || 100 545,794 100 37 - 2 22.6
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
The Tax Rate and Tax Levy for 1934 have not yet been computed.
Assessments and tax
CITY OF SAN DIEGO, CALIFORN.A
The extent of the sampling in this city, and the distribution of
the total number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . . . . . . 7, 523 . . . . . . . . . . . 61.8
Multiple Dwellings . . . . . . . . . . . . . • . . . . . l,04l . . . . . . . . . . . 8.6
Apartment Houses . . . . . . . . . . . . . . . . . . . . © 252 . . . . . . . . . . . 2. l.
Stores . . . . . . . . . . . º e º e º e º e e Q e s tº e º e º 'o e de 664 . . . . . . . . . . . 5.5
Flats Over Stores . . . . . © e º 'º e e s e º e º 'º e © & 98 . . . . . . . . . . . ... 8
Vacat Lots . . . . . . . . . . . e - e º 'o e s e º e e º e e s as l, 795 . . . . . . . . . . . 14.7
Office Bldgs. , Warehouses & Theatres. ... 102 . . . . . . . . . . . ... 8
Industrial . . . . . . . . . . . . . . . tº e. e. e º O e º e º e e ll.9 . . . . . . . . . . . l. O
Garages, Gas Stations, etc. . . . . . . . . . . 371 . . . . . . . . . . . 3. l
Hotels, Clubs, Rooming Houses . . . . . . . . 196 . . . . . . . . . © º l. 6
All Types 12, 161 lOO . ()
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each of the current year as com—
pared With the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings . . . . . . . . . § 13, 24l . . . . . . . $ ll, 212 . . . . . 15. 3
Multiple Dwellings . . . . . . . . . . © 3, 665 . . . . . . . 3,064 . . . . . . l6.4
Apartment Houses . . . . . . . . . . . . e 2, 391 . . . . . . . . l, 893 . . . . . l?.4
Stores . . . . . . . . . . . . . . . . . . . . . . . 14, 233 . . . . . . © ll, 480 . . . . . 19. 3
Flats Over Stores . . . . . . . . . . . . 520 . . . . . . . 438 . . . . . l5.8 .
Vacant Lots . . . . . . . . . . . . . . . & © tº 2,517 . . . . . . . 2, 108 . . . . . l6.2
Office Bldgs. , Ware-
houses & Theavres . . . . . . . . . . . . . 4, 228 . . . . . . . 3,440 . . . . . 18. Tº
Industrial . . . . . . . . . . . . . . . . © e o e 897 . . . . . . . 752 . . . . . . l6.2
Garages, Gas Stations, etc. . . . 4,467 . . . . . . . 3, 633 . . . . . . 18.7
Hotels, Clubs, Rooming Houses 4,868 . . . . . . . 3,948 . . . . . . 18.9
All Types $50,930,749 $41,971,424 l? .. 6
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:
City Analysis - San Diego — 4.
Table C : PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
O - Parcels Parcels By Number By Amount
Analyzed. Analyzed
Stores • . . . . . . . . . . . . . . . . . . . . . 78 . . . . $ 79,605 . . . 5.4 . . . 23.9
One-family dwellings . . . . . . . . 704 . . . . 60,405 . . . 49.0 . . . 18-l
Hotels, Clubs, Rooming Houses 27 © e º e 59,618 . . . l.9 • . . 17.8
Garages, Gas Stations, etc . . 46 C & © O 37,902 . . . 3.2 . . . ll. •3
Vacant Lots . . . . . . . . . . . . . . . . tº 396 9 @ 9 º' 30,453 to º 0. 27.5 (D e > 9-l
Multiple DWellings . . . . . . . . . O 130 O e e 6. 25,544. . . . 9.0 . . . 7.6
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . © 13 • . . . 18,035 . . . •9 • . . 5.4
Apartment Houses . . . . . . . . . . . © 24 © tº e O 17,069 . . . 1.7 . . . 5.l.
Flats over Stores . . . . . . . . . . G 12 Q & Q @ 3,227 . . . •8 . . . l.0
Industrial . . . . . . . . . . . . . . . . . —É– ' ' ' ' 2, 199 . . . •6 - - - ..?
All Types 1,438 $334,057 100.0 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second colum shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 26.0 percent of the tax levy assessed
against the delinquent parcels and Were responsible for 18.1 percent of the current
delinquency charged to these same parcels. The third column is a ratio of
relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANAIYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels On all Parcels OI162
- Analyzed Analyzed -
O Wacant Lots O © e º e o 'o e o w e e e © Q 4.9 © e º O tº € 9.l. O © e s e > l.9
Hotels, Clubs, -
Rooming Houses . . . . . . . . . . . O 9.6 Ó e e o e O l? • 3 Q & e o O © l.9
Garages, Gas Stations, etc. 8,8 © o O e º o ll. •3 © e s e º O le 3
Multiple Dwellings . . . . . . . º 7.2 e e s e e C. 7,6 O G. G. l-l
Apartment Houses . . . . . . . . . @ 4.5 © e o º O O. 5.l. O e º 'º e e 1.1
Flats Over Stores . . . . . . . . o l,0 & © l.0 O © l.0
Stores • . . . . . . . . . . . . . . . . • * • 27.9 © C o 23.9 O O •9
One-Family Dwellings . . . . . . 26.0 © e º O © tº 18.l. O © O • ?
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . º 8.3 O © e º 0. 6. 5.4 e e º e e Q • ?
Industrial . . . . . . . . . . . . . . . O la 8 © 9 • e o º • ? G. e. e. e. e. e. •4.
All Types 100.0 100.0
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
5666



City Analysis - San Diego — 5:
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
O of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . . . 9.4 Gº O s e º e o 'º e e º 7, 2
Multiple Dwellings . . . . . . . . . . . . . . . 12.5 O e º e e a e . . . . 11.0
Apartment Houses . . . . . . . . . . . . . . © 6 @ 9.5 . . . . . . . . . . • lls 8
Stores . . . . . . . . . . . © º º e º e e º e º e s e e ... lle'? © e o e e º e s e s o 8,8
Flats Over Stores . . . . . . . . e e º dº o º . . l.2.2 © C tº e o e s e e s e 10,4
Vacant Lots . . . . . . . . . . . . . . . . . . . . . • 22-l . . . . . . . . . . • 19.1
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . . 12.7 tº o e 9 o & e s o e * 6,7
Industrial . . . . . . . . . . . . . . . . . . . . . . © 6, 7 Go O & e a e s e e & Q 3.9
Garages, Gas Stations, etc. . . . . . . 12.4 © C e o e s • e e • - 13-4
Hotels, Clubs, Rooming Houses . . . . 13.8 O C. C. e. e. e. e. e. . . . 19.3
All Types ll. •8 10.4
Copies of this preliminary report may be procured by writing to the Division
Of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Oashington, D. C.
Reports have so far been issued for the following cities:
Cleveland, Ohio Providence, R. I. Zanesville, Ohio
Portland, Oregon Williamsport, Pa., Dallas, Texas
Sioux Falls, S. D. Pueblo, Colorado Cleveland Heights, Ohio
Richmond, Wa. |Binghamton, N. Y. Shreveport, La.
Phoenix, Arizona. Hagerstown, Md. Minneapolis, Minne
Des Moines, Iowa. Oklahoma City, Okla. Jacksonville, Fla.,
Greensboro, N. C. Casper, Wyoming Atlanta, Ga.
Wichita Falls, Texas Reno, Nevada. Austin, Texas
Nashua, N. H. Sacramento, Calif.
5666
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE cENSUS
Diviè4ON OF REAL ESTATE Taxarion
I N S E L E G T E D C : T RS
This report is for the
SAN DIEGO, CALIFORWIA
CITY OF
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
—- I
- M. O. T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE • Y
ALL PARCELS PARCELS In º Ijecrease from PARCELS CITY l. Year analyzed began July lalº2
(year Year Current year analyzed INQUENT PARCELS (year (year Current year began July 1, 1936
analyzed) Analyzed Year * Peysent DEL P ONLY analyzed) analyzed) ye gan 9
A• B, C. e O O Gs H. I • Delinquency reported as of March 15, 1934
O . . º º XOXOXOXOX e l 458 2. The fiscal year of
Re Mºtºr *śrke) 18, 161 178,900 XOXOOOK W. NUMBER OF PARCELS 2 XOCOCK this city begins July l
II. ASSESSED WALUs - VITAXES DELINQUENT $ Taxes are due---- November - April
o 9 9,367,035 || $17,679,890 l6.5 a. Land and buildings 334,057 -
a. Land and buildings $ 50,930,749 || $107,046,925|$89,367, $17,679, A. XXXXX Taxes become delinquent April 20 - June 30
b. All property - - 95.629,450 l8,713,070 || 16.4 b. Percentage of levy (IWa) 7
property | XOCOCK 114, 342,520 9 * ~ * > 2 * *-* 9 lO. 4 || XOOOOK 3. Sample parcels represent 6.8 percent of city
c. Percentage of a to b - 4. 93. 6 93. 5 c. All property D total (i Column c), and 37.3 percent of
* XOCOC: © © XCOOOK XOXOXOXOX (See Remarks) XCO.C.C.( $1,273,569 *::::::: * of land and buildings
• © t f IIa Column C).
III. Tax Rºrs (dollars per moo) 65.30 63. 30 b9.40 3.90 6, 2 d. Percentage of levy (IVb) 17.6
rv. Tax Levy The delinquency data on the . 4. Assessed value for current year of paroele
O - sample parcels is for real analyzed was # ###: decrease from
d o Or
a • Land and buildings tº- º tº- º property only. The delin- year analyze ºlº-
- D& 3,223,912 quency data for the entire l'7, 6 percent.
b. All Property - city is on all property, both
- Yoyºyº 7,237,268 5,680,084 l,557, l84 *** || real and personal. 5. Columns l3 and 14 indicate the responsibility
- - - of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
! cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
“. . . ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
F By ºmber By Assessed Value By Tax Levy By Number -- Taxes Delinquent PARCELS (PERCENTAGE)
TYPE O ** Percent- Year Current Percent -
PERTY * * I Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
propºrº age Dis- Analyzed Year | age De- age. Die- ||ber |º- age Dis- ||Rumber of Amount of (Percentages of number in Column 9. Table 2)
- tribu- * - Ol"Oaſ JO tribu- tion : ibu- Parcels tax ##
2 ti º 7 tion ll. OLl % Col.9toº lºcol.ilto? r - ...A
l. © 3. 4. $. 5 s e $º 9. lO. l2. 15. 14. One-family Multiple | Apartmen
-1. Condition Dwell i Dwellingel Houses
One-family Dwellinge 7.583 6l. 8 $18,241,025 $ll, 212,226, 15.3 $ 838, lä6 26. O 704. 49. O # 60,405 l8.l. 9.4 7.2 ber analyzed 704 l30 24
Multiple Dwellinge l,04l 8.6. 3,665,580 3,064,000 l6.4 232,031 7, 2 l3O 9.0 25,544 7.6 12. 5 ll.0 © (percentages) 1OO LOO 1OO
Apartment Houses 252 h 2.l. 2,291,730 l,893, 1 l? .. 4 145,066 4.5 24 l, 7 l'7,069 5. l 9, 5 ll. 8 Under lº years 47, 3 52, 3 16, 7
Stores 664 5.5 14,233,232 ll,480,620. 19.3 900,963 27.9 78 5.4 79,605 25, 9 ll. 7 8, 8 Over lä years 52.7 67.7 83.3
* • . +-F—. 4. r— - epair status
Flats over Stores . 98 • B 520,990 438,840 lb.8 32,978 l.0 l2 • 8 3,227 l.0 l2, 2 l0.4 (Percentages) lOO 100 lCO ,
vacant Lots | 1,795 || 14.7 2,517,070I 2, 108,300 lé.2 159,350 4.9 396. 27.5 30,453 9. l 22, l l9. l locos Condition 29, 3 20.8 57.5
Office ... Waré- . . - nor repairs
houses & Theatres . l,O2 • 8 4, 228,842|| 3,440,050 l8.7 267,685 8.3 13 • 9 l8,035 5,4 12.7 6.7 needed 48, 7 53.1 50,0
- º jor repairs
dustrial ll.9. l.0 897,000 752, 120 16.2 56,780 l,8 8 .6 2, 199 ... 7 6, 7 3.9 needed l8.8 23, l 4's 2
Gas Sta- - -
*:::::::: 371 3.l 4,467,080 3,633,760 l8.7 282,766 8.8 46 3.2 37,902 il. 3 12.4 l3.4 Unfit for use 3, 2 35,0 8.3
HSters, Clubs, - \
Rooming Houses 196 *. l,6 4,868,200 3, 948,370 18.9 308,157 k 9, 6 27 1. * 59,618 l'7.8 l3. 8 19, 3
TOTAL 12,161 || 100 50,930,749 41.971,424 17, 6 3, 223,912 || 100 l438: 100 334,057 100 ll. 8 10.4
REMARKS:
The above analysis is a pert of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records,
Inventory, CWA Project F-39.
The number of parcels in the city are divided as follows: - Improved 46,500 - Unimproved 132,400.
entire eity and the parcels analyzed may be due to a high percentage of unpaid taxes other than real estate.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
The Sifference l n the percentage of delinquency in the














CITY OF SEATTLE, WASHINGTON
The extent of the sampling in this city, and the distribution of the
total number of parcels by types of property, is as follows:
TABLE A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . 14, 166 . . . . . . . . 59.5
Multiple Dwellings . . . . . . . . . 878 . . . . . . . . 3. 7
Apartment Houses . . . . . . . . . . 648 . . . . . . . . 2.7
Stores . . . . . . . . . . . . . . . 987 . . . . . . . . 4.1
Flats over Stores . . . . . . . . . 236 . . . . . . . . l. O
Vacant Lots . . . . . . . . . . . . 5, 333 . . . . . . . . 22.4
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . 377 . . 1.6
Industrial . . . . . . . . . . . . . 359 . . l. 5
Garages, Gas Stations, etc. . . . . . 372 . l. 5
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . 466 . . . . . . . . 2.0
All Types 23, 822 lOO ... O
O



City Analysis - Seattle - 4 -
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES -
Type of Property. In Year analyzed
(1932)
(thousands)
One Family Dwellings . . . . $ 16,938
Multiple Dwellings . . . . . 2, 400
Apartment Houses . . . . . . 12, 297
Stores . . . . . . . . . . . 28, 219
Flats Over Stores . . . . . . 87].
Vacant Lots . . . . . . . . . 6, 406
Office Bldgs. , Ware-
houses & Theatres . . . . . . 26, 295
Industrial . . . . . . . . . 5, 368 .
Garages, Gas Stations, etc. 4,430 .
Hotels, Clubs,
O Rooming Houses . . . . . . . ll, 790 .
All Types $115, Olg
In Table C is shown the number of each
sampling that are delinquent, the total amount of
of distribution:
Table C: PARCELS DELINQUENT
Type of Property. By Number
Parcels
Analyzed
One-Family DWellings . . . . 5,965
Office Bldgs. , Ware-
houses & Theatres . . . . . . l23
Stores ; . . . . . . . . . . . 367
O Apartment Houses . . . . . . . 276
Hotels, Clubs,
Rooming Houses . . . . . . . . 188
Vacant Lots . . . . . . . . . . 2, 996
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . 152
Industrial . . . . . . . . . . 1.27
Multiple Dwellings . . . . . . 345
Flats Over Stores . . . . . . 94.
All Types 10,633
PARCELS ANALYZED
In Current Year Percentage
(1933) Decrease
(thousands)
. . . . $15,986 . . . . . 5.6
ſº tº tº 2, 339 . . . . . 2.5
© Q @ Q 12, 258 . . . . . • 3
Q & Q & 28, 179 . . . C •l
Q Q & © 856 . . . . . 1.7
© º O © 6, 386 . . . wº • 3
© C tº Q 26, 253 . . . . . • 2
Q & © O 5, 368 © O C. . Plus • OO3
© & e 6 4,406. . . . • 6
© & © O ll, 729 . . . . • 5
$113,765 lel
type of property in the
delinquency and the percentage
By Amount Percentage Distributio
Parcels By Number By Amount
Analyzed
. $440,671 . . . . 56.1 . . . 19.1
. .420,226 . . . l. 2 . . . 18, 2
. .400, 292 . . . 3.5 . . . 17.3
. . 337, 796 . . . 2.6 . . . 14.6
... • 255, O69 . . . l. 7 . . . ll.0
. .212,108 . . . 28.2 . . . 9, 2
. . 93,547 . . , 1.4 . . . 4-l
. . 69, llé. . . . l. 2 . . . 3-0
. 60, 770 . . 3.2 . . . 2.6
• - 21, 312 - - - •9 . . . .9
$2,310, 905 lOO ... O lOO . ()
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important.
O 5706
City Analysis — Seattle - 5 -
The first column of this table shows the percentage distribution of the tax levy
against the several types of property. The second column shows the percentage
distribution of total Current delinquency against these parcels.
O For example, one family dwellings bore 14.7 percent of the tax levy assessed
against the delinquent parcels and were responsible for 19.1 percent of the
Current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX IEWY AND TAX DELINQUENCY ON PARCELS ANAIYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OYle
Analyzed Analyzed
Vacant Lots . . . . . . . 5.6 . . . . . . 9.2 . . . . . . . 1.4
Apartment Houses . . . . 10. 7 . . . . . . 14.6 . . . . . . . l. 4
One-Family Dwellings . . 14-7 . . . . . . 19. 1 . . . . . . . l. 3
Multiple Dwellings . . . 2-1 . . . . . . 2.6 . . . . . . . l. 2
Flats over Stores . . . • 8 . . . . . . •9 . tº e º O O l-l.
O Garages, Gas Sta-
tions, etc. . . . . . . 3-8 . . . . . . 4°1 . . . . . . . l. 1
Hotels, Clubs,
Rooming Houses . . . . . 10.2 . . .
Office Bldgs. , Ware-
houses & Theatres . . . 23.9 . . . . . . 18.2 . . . . . . . • 8
Stores . . . . . . . . . 24.5 . . . . . . 17.3 . . . . . . . • ?
Industrial . . . . . . . 4-7 . . . . . . 3-0 . . . . . . . • 6
All Types lOO ... O lOO ... O
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . 42.1 . . . . . . . 35.0
Multiple Pwellings . . . . 39.3 . . . . . . . 34.1
Apartment Houses . . . . . 42.6 . . . . . . . 37.0
Stores . . . . . . . . . . 37.2 . . . . . . . 19.1
Flats Over Stores . . . . . 39.8. . . . . . . . 32.9
Vacant Lots . . . . . . . . 56.2 . . . . . . . 44-6
Office Bldgs. , Ware-
houses & Theatres . . . . . 32.6 . . . . . . . 21.5
Industrial . . . . . . . . 35.4 . . . . . . . 17.3
Garages, Gas Sta-
tions, etc. . . . . . . . 40.9 . . . . . . . 28.4
Hotelss Clubs,
Rooming Houses . . . . . . . 40. 3. . . . . . . . 29.l.
O All Types 44.6 27, l
Copies of this preliminary report may be procured by Writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerces
Washington, D.C.,
57O6
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT OF CoMMERCE This report is for the
BUREAU OF THE CENSUS I N S E L E G T E D C IT I KS
CITY of SEATTLE, WASHINGTON
Olvi. 810N OF REAL ESTATE TAXATION
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
--- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE . WHOLE CITY —um- SAMPLE WHOLE 1. Year analyzed began March 1,1998
PARCELS In In Decrease from PARCELS ;
ALL PARCELS ( Year Current year analyzed ( year C March l, 1933
year year urrent year began 9
analyzed) Analyzed Year Anºt Peysent DELINQUENT PARCELS ONLY analyzed) analyzed) re
A. B. C. D. 0. o G. H. I • Delinquency reported as of February 28, 199%
2. The fiscal year of
I, NUMBER OF PARCELS 23, 822 390,000 *- XXXXX Axxxx ||v. NUMBER OF PARCELs lo,635 | XXXXX this city begins January let
II. ASSESSED WALUE VI.TAXES DELINQUENT Taxes are due---- ist Monday in February
a. Land and buildings # 2,310,905
a. Land and buildings $ 115,019,878 $214,607,365 |#209,169,918 |$ 5,437,447 2.5 9 *-i- ºr 9 XXXXX Taxes become delinquent June 1 and Dec.-l
b. Percentage of levy (IWa)
b. All property XXXXX 268,758,290 255,990,628 l2, 767,662 || 4.8 27.1 | xxxxx 3. Sample parcels represent 6:l percent of civ.,
total (I Column C), and 53.6 percent of
© t 9
c. Percentage of a to b XXXXX 79. 9 81-7 | xxxxx XOXOXOXOX c. All property XXXXX |35,651,605 assessed value of land and buildings
III. TAX RATE (dollara per $1000) d. Percentage Of levy (IVb) (IIa Column C) e
74. 24 74.24 62.44 ll. 80 l5.9 XOXOOOX 28 a 3
© The delinquency data on the - 4. Assessed value for current year of parcels
IW, TAX LEWY
sample parcels is for real analyzed "...#####. :*
º º Or
© d and buildings 72 º- -> property only. The delin- from year analyzed of $l.254,290
a • Land an D& 8,539,0 quency data for the entire l-l percent.
b. All Propert city is on all property, both
perty XXCOOX 19,998,600 16, Ol?,036 3,979,564 lº. 9 real and personal. º 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par.
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) :-------...,
TYPE OF Number Tercent-TTYear Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERI.
PROPERTY Analyzed - - -
age Dis- yz Year age De- ege Dis- || ber jºgº, Pie- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Croa 30 tribu- tribu- # *- Parcels tax levy
tion ;" tion ll tion % Col.9toº lºcol.ilto?
l. 2. 3. 4. 5. Ö e 7, §§ 9. 10. , © l2. 13. l4. (one-family Multiple Apartment
+- Condition Drelling: Dwellings Houses
one-yamily Dwellings || 14,166 || 59.5 |#16,938,140|$15,986,987| *-* | **7,497 || 14-7 5965 || 56. l 440,671 lº. l 42. l *9 ||Number analyzed 5965 348 276
Multiple Dwellings 878 3.7 2,400, l37 || 2,339,390 2, 5 178, 186 2. l 345 3.2 60,770 2.6 39.3 34. l e (percentages) lOO lOO lOO
Apartment Houses 648 2. 7 l2,297,451 l?,258,795 • 3 912,962 || 10.7 276 2, 6 337,796 l4.6 42.6 37. O Under lă years 40, 9 l{5, 6 38.4
Stores 987 4, 1 28,219,903 || 28, 179,627 •l 2,095,045 || 24.5 367 3.5 400,292 l'7.3 37.2 l9.l Over lä years 59 el 86,4 61.6
epair status
Flats over Stores 236 l.0 871,905 856,765 l. 7 64,730 • 8 94. • 9 21,312 .9 59.8 352, 9 (Percentages) 100 LOO lOO
Wacant Lots 5,333 22.4 6,406,374 || 6,386,625 • 3 475,609 || 5.6 2996 || 28.2 212, l08 9.2 56.2 44. 6 ||Good Condition 34.5 23, 5 47. l
Öffice ETag TWare- - Minor repairs
houses & Theatres 377 l. 6 26, 295,976 26,253,616 • 2 l,952,213 || 22.9 l23 l. 2 420,226 l8, 2 32, 6 21.5 needed 43, 7 42, 3 29, 7
- - Major repaira
Industrial 359 l. 5 5,368,724 5,368,914|Plus. OO3 398,574 4. 7 l27 l. 2 69, lla 3.0 35.4 L7. 3 needed l9.4 26, 7 2l .. 4
Garages, Gas Sta-
tion 8, sts. 372 l. 5 4,430,983 || 4,406,473 • 6 328,956 3. 8 152 l, 4 93,547 4.l 40, 9 28, 4. late for use 2.4 7.5 l.8
Hôtels, TCTSE, - -
Rooming House 8 466 2.0 ll, 790,285 ll, 729, 296 • 5 875,310 lC). 2 l38 l, 7 255,069 ll.0 40.3 29.1
TOTAL 23,822 || 100 ll 5,019,878 Ill3,765, 588; 1.l 8,539,072 | 100 10633 100 2,310,905 1OO 44.6 27, 1
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types, and locations of vacant lots. ' Assessments and tax
status were taken from official city tax records.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property

CITY OF SHAKER HEIGHTS. OHIO
The extent of the sampling in this city, and the distribution of the total
number of parcels by types of property, is as follows:
O Table A: PARCELS A. ALYZE
Type of Property iMumber Percentage Distribution
One Family Dwellings. . . . . . . . . . . . . . . . . 523 . . . . . . . . . . . . . . . . 48.0
tſultiple DWellings. . . . . . . . . . . • . . . . . . . 82 . . . . . . . . . . . . . . © 7. 6
Apartment Houses. . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . • 2
Stores. . . . . . . . . . . . . . . . . © e s tº º e º te - e º e o e 1 . . . . . . . . . . . . . . . . •l
Flats Over Stores. . . . . . . . . . . tº º e o e º e º º 2 . . . . . . . . . . . . . . . . • 2
Vacant Lots. . . . . . . . . . . . . . . . . . . . . . . . . • 473 . . . . . . . . . . . . . . . . 43.5
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . . . . . . ** a • e o e s - - - - - - - e o e Qºmº º
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . ** e e o e - e s e s > * ~ * * * * tº º
Görðges, Gas Stations, etc. . . . . . . . . © Q 4 . . . . . . . . . . • e º ºs e e .4
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . . . . . . . ** e e s - - - - - - • * * * * * * tº ºsmº
All Types 1,086 1OO
In Table B are shown the assessed values for each type of property studied,
and the pergent age of decreºse in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS GALYZED
Type of Property In Year Analyzed. In Current Year Percentage
(1932) (1933) Decrease
(thousands) (thousands)
One Family Dwellings. . . . . . . . . . . . $4,649 . . . . . . . . $3,926 . . . . . . . 15.6
Multiple DWellings. . . . . . . . . . . . . . 742 . . . . . . . . 628 . . . . . . . 15.4
Apartment Houses . . . . . . . . . . . . . . © 92 . . . . . . . . 77 . . . . . . • 15.4
Stores. . . . . . . . . . . . . . . . . . . . . . . . . . * . . . . . . . ſe 19 . . . . . . . 18.1
Flats Over Stores. . . . . . . . . . . . . gº 47 . . . . . . . º 38 . . . . . . . l8.4
O Wacont Lots . . . . . . . . . . . . . . . . . . . . © 75l. . . . . . . . . 602 . . . . . . . 19.8
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . ** e o e e e s e e *T*T e o e o e - e. *sº dº sº
Industrial . . . . . . . . . . . . . . . . . . . . . . *** e o e s e º e o **Tº e s e < * ~ * wº-ºº ºt
Garages, Gas Stºtions, etc. . . . . . 155 . . . . . . . . l28 . . . . . . . 17.0
Hot els, Clubs, -
Rooming Houses . . . . . . . . . . . . . . * @ e º 'º Q Q & s e s tº e s ºn e s e º e ©
All Types . $6,463 5,422 16.1
In Table C below is shown the number of each type of property in the
sampling that are delinquent , the total amount of delinquency and the percentage
of distribution: • -
-4-
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
O - Parcels Parcels By Number By Amount
Analyzed Analyzed
One Family Dwellings . . . 163 . . . . $71,912 . . . 33.5 . . . 53.3
Vacant Lots . . . . . . . 283 . . . . 49,469 . . . 58.1 . . . 36.7
Multiple Dwellings . . . 38 . . . . ll, 684. . . . 7.8 . . , 8.6
Stores . . . . . . . . . . l . . . . 802 . . . • 2 . . . • 6
Garages, Gas Sta- t
tions, etc. . . . . . . . . ] . . . . 651 . . . • 2 5
Apartment Houses . . . . . l . . . . 378 . . . • 2 - - - • 3
Office Bldgs. , Ware-
houses & Theatres . . . . . -- . .
Q @ ** e e e "* o e 9 ©assº
Industrial e o e o e o e e o “*” e. e. e. e. ** o o e ** e s e tºº &º
Hotels, Clubs, Rooming Houses— . . . . ** e o e "" e o o ©ºº
All Types 487 $134,896 LOO 1OO
In Table D given below, the percentages relating to taxes assessed against
O each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For examples one family dwellings bore 71.9 percent of the tax levy assessed
against the delinquent parcels and were responsible for 53.3 percent of the curr-
ent delinquency charged to these same parcels. The third column is a ratio of
relative delinquency.
Table D; TAX LEWY AND TAX DELINQUEICY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OIſle
Analyzed Analyzed
O Vacant Lots . . . . . . . . 11.6 . . . . . . 36.7 . . . . . . . O
3.2
Stores . . . . . . . . . . •4 • . . . . . •6 . . . . . . . 1, 5
One-Family Dwellings . . . .71.9 . . . . . , 53.3 . . . . . . . ... 7
Multiple DWellings . . . . 11.5 , . . . . . 8.6 . . . . . . . • ?
Garages, Gas Sta-
tions, etc. . . . . . . . , 3.
Apartment Houses . . . . . . l.
Office Bldgs. , Ware-
:
Lº Q @ 6 @ G 6 • 3 • , . . . . . ©
houses & Theatres . . . . . -- . . . . . . ** e o e e o e e "*
Industrial . . . . . . . . ** @ 9 o' e o e ** 6 o e o e e Q tº º
Hotels, Clubs,
Rooming Houses . . . . . . . -- . . . . . . ** e o 'o e o e Q dº tº
Flats over Stores . . . . . . . 7 . . . . . . ** e o e o e e o e ºme tºº
All Types lOO 1OO
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
5350
-5-
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property |By Number Dy Amount of
O of Parcels Tax Levy
One Family Dwellings . . . . 31.2 . . . . . . 65.6
Multiple Dwellings . . . . . 46.3 . . . . . . 67
Apartment Houses . . . . . . 50.0 . . . . . . 17. 5
Stores • . . . . . . . . . 100.0 . . . . . . l4O. 9
Flats over Stores . . . . .
Vacant Lots . . . . . . . . 59.8 . . . . . . 279.9
Office Bldgs. , Ware-
houses & Theatres . . . . . © C C o O G
Industrial & Q @ 9 e g o O © © Q & © 9 @
Garages, Gas Sta-
tions, etc. . . . . . . . . 25.0 . . . . . . 17.9
Hotels, Clubs,
Rooming Houses . . . . . . . * * * * * * —
All Types 44, 8 88.8
- Copies of this preliminary report may be procured by Writing to the Division
Of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D.C.
5350




ANALYSIS OF DELINQUENT TAXES
º t is for the
DEPARTMENT of CoMMERCE This repor
BURLIAU OF THE CENSUS I N S E L E G T E D C IT I ES
DIVISION OF REAL ESTATE Taxarion CITY OF SHAKER HEIGHTS, OMIO
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
=| — of r s ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE l. Year analyzed be J
ALL PARCELS PARCELS In In IDecrease from PARCELS CITY lyz &ºn - Jºy Lisée -
(year Year Current year analyzed (year (year Current year began January l, 1933
analyzed) Analyzed Year Anºt Percent DELINQUENT PARCELS ONLY analyzed) analyzed) —JCºal:
A• B. C. D. e © G.. H. I • Delinquency reported as of April_l11934
2. f ºr of -
I, NUMBER OF PARCELS l,086 9,346 - XOXOXOXOX XXXXX | W. NUMBER OF PARCELS 487 | XXXXX #. :::::::::." January. l
ACCUMULATED * *
II, ASSESSED WALUs WI, TAXES DELINQUENT Taxes are due---- Dec. 20 - June 20
- e a. Land and buildings $134,896 *
a. Land and buildings $ 6,463,495 || $ 69,741,410 $58,268,420 $ll,472,990 | 16.5 INCLUDING PENAITIES XXXXX Taxes become delinquent Dec. 21 - June 21
b. Percentage of levy (IWa) e
b. All property XCOOOK 72,351,542 || 60,561,383 ll, 790,159 l6, 35 88, 8 XCCCXX 3. Sample parcels represent ll:6_percent of city
© f a to b y O - t total (I Colum C), and —2.3 percent of
c. Percentage of a to XOXOXOXOX 96.4 96.3 | xxxxx XXXXX * : : XXXXX $1,359,218 || assessed value of iand and buildings
III. TAX RATE (dollars per $1000) l 80 7, 7 d. Percentage of levy (IVb) 8O O (IIa Column C) O \
23,50 25.30 Plus ſº © The delinquency data on the XXXXX *_H4. Assessed value for current year of parcels
IV. TAX LEWY quency analyzed was $ 5 , a decrease
- sample parcels is for real y ar analyzed of l,041,045
cº- -º-º-º-º-
a. Land and buildings l51,883 tº º * gº - || property only. The delin º :
quency data for the entire or tº percent •
b. All Property * city is on all property, both
XCOO.C.: l,698,965 l,530,404 l68,561 8.9 || real and personal. 9 - 5. Columns l3 and lá indicate the responsibility
- > of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
|
ALL SAMPLE PARCELS ANALYZ, D | DELINQUENT SAMPLE PARCELS ONLY | DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: * | *****- ::iºsa |ºlºrent Percent- I Amount Percent- ||Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- |}nalyz Year age De- age Dis- ||ber |º- | age Dis- ||Number of Amount of (Percentages of number in Column 9. Table 2)
tribu- - CI'OCl3C tº º ribu- tribu- Parcels l *
tribu tion tion : #
2 tion 7 , tion ll. % Col.9tos lellto? -
l. © 3. 4. S. 6 • O $º 9. 10- 12. 15. 14. (One-family Multiple [Apartment
Condition Dwelli Drellingel Mouses
0ne-family Dwellinge 522 || 48.0 ,649,750 || $3,926,060 || 15.6 || $109,269 71 ° 9 163 || 33.5 |$ 71,912 53.3 31, 2 * ||Number analyzed l63 38 l
e-º-º-º: —r— H-H
Multiple Dwellinge 82 7, 6 742,510 628,000 || 15.4 l'7,448 I ll.5 38 || 7,8 ll,684 8, 6 46.3 67. O e (percentages) || 100 lOO 1OO
T-
Apartment Houses 2 .2 92,080 77,940 l:5.4 2,163 l, 4 l . .2 378 • 3 5O, O l'7.5 Under 15 years 99.4 94.7 100
Stores l •l 24, 240 l2,850 l8.l 569 •4 l .2 8O2 • 6 lOO ... O l40. 9 Over 15 years •6 5.3. tº
.* t - wº epair status t
Flats over Stores 2 • 2 47,780 38,970 l8.4 l, l82 • 7 tº º tº * * * ... as - (Percentages) lOO ICO 100
Wacant Lots 473 || 45.5 751,985 6O2,800 || 19.8 l7,671 ll. 6 283. 58, 1 49,469 36, 7 59.8 *” loood condition 90, 8 92, 1 loo
Öffice Eragº. Wºº- tº e tº tºº sº tº º * > * - I nor repairs 9, 2 7. 9
houses & Theatres º * = dº tºº * = needed O e tº º
- * jor repairs \
dustrial gº º tº lº º * * > º tº º sº wº tº wº gº sº needed * º gº
Garages, Gas Sta- •
tions, etc. 4 .4 l55,150 128,830 l? ... O 3,646 2.5 l .2 65l. .5 25. O l'7, 9 Unfit for use gº º
THOTEIGT&Tubs, º º 4- tºº tº wº tº- - tº º gº as tº tº º
Rooming Houses t Al
TOTAL - l,086 || 100 6,463,495 || 5,422,450 | 16.1 151,888 || 100 487 | 100 l34,896 100 44.8 88.8
Rºº.
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, , (b) representative high, medium, and low grade residential areas, and (q) various types and locations of vacant lots. ' Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and conditi the R
Inventory, CWA Project F-39. 2 ag on of dwellings were obtained from the Real Property
It will be noted in Column G of Table l that the total of delinquent taxes in Shaker Heights re e
i presents an accumulation over a period of years and
amount of delinquency for a single tax year. This condition is different than the average city where a single year's i.º.º. is jº. is not the

CI
TY OF SHREWEPORT, LOUISIA: JA
The 2xt ºilt of the sampling in this city, and the distribution of the total
number of parcels by types of property,
One Family Dwellings. .
Multiple DWellings. . . .
Apartment Houses. . . . . . . . .
Flat S over Stores.
Vacant Lots. . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres.
Industrial. . . . . . . . . . . .
Garages, Gas Stations,
Hotels, Clubs,
Rooming Houses. . . . . . . .
- All Types
is as follows:
• & © e º Q . . . . . . . 2,267 . . . . . . . . . . . . . . . . . 69.
• e s e e o e e º 'o e s º 293 . . . . . . . . . . . . . . . . . 8.
© tº e e s e º © tº 19 . . . . . . . . . . . . . . . . o º
& a • * g a e e s e e e s 225 . . . . . . . . . . . . . . . . . 6.
© e º 'º e º e e g º O e e 4. . . . . . . . . . . . . . . . . . &
• e º 'º e e º e o a sº e e 312 . . . . . . . . . . . . . . . . . 9.
• s e e s e º s e e e o e 49 . . . . . . . . . . . . . . . . l.
* & © e s - e º P & e e 7 . . . . . . . . . . . . . . . . . . º
et C . . . . . . . © 67 . . . . . . . . . . . . . . . . . 2.
* tº º e º 'º e º 'º - e º tº 40 . . . . . . . . . . . . . . . . . l.
3,283 1OO
In Table B are shown the assessed values for each type of property Studied,
and the percentage of decrease in each for the current year as compared With the
year analyzed.
Table B:
Type of Property
One Family DWellings. .
Multiple DWellings.
Apartment Houses.
Stores. . . . .
º e e
tº e º º e
© e o e s o e º e º o
º * * *
Vacant Lots . . . . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres
Industrial . .
Görage S., G.C.S Stations,
Hotels, Clubs,
RO Oming House S. . .
All Types
tº e º 'º e º gº © tº e
ASSESSED WALUES - PARCELS AiTALYZET)
l, 383 . . . . . . . . l, 447 . . . . .
$28,616
In Year analyzed. In Current Year
(1932) (1933)
(thousands) (thousands)
• e º e º e º sº e - $10,080 . . . . . . . . $9,558 . . . . . .
• ‘º e º ºs © l, 513 . . . . . . . . l, 405 . . . . . .
* @ 9 º' º e º ºs º º 269 . . . . . . . . 247 . . . . . .
e e º 'º e e © 9,201 . . . . . . . . 8,709 . o
• e e º 'º º e e º e 42 . . . . . . . . 40 . . . . . .
© e º e º e © 6 º' 971 . . . . . . . . 94l . . . . . . .
© e º e o 'o - c e p 4,725 . . . . . . . . 4,453 . . . . . .
• * * * g º 9 º' tº º 292 . . . . . . . . 270 . . . . . .
etc . . . . . . l, 638 . e e o o l,541 . . . . . .
Percent age
DeCrea.Se
.
:
:
;
:
In Table C below is shown the number of each type of property in the
Sampling that are delinquent , the total ºmount of delinquency and the percentage
of dii stribution:
Table C :
Type of Property
One-Family DWellings. .
St Ore S.
Wacant Lot S.
Office Bldgs. , Ware-
houses & The nt res.
Multiple DWellings.
Hotels, Clubs, Rooming
e e e e e s e e o e
PARCELS DELIQUENT
By Number
By Amount Percent age
fºrcel S Parcel S By jumber
Analyzed Analyzed
e e º O sº e º 'o we e ll? . . . . . . . . $5,904 . . . . . . 63.2
© e º & © º º ll . . . . . . . . 2,812 . . 5.9
e e e º ºs e º 'o - º 22 . . . . . . . . 1 ,500 . . . . . . ll.9
© tº e e º 'º e º o º 31. . . . . . . . . l ; 204 . . . . . . l. 6
e e g º e ºs e º ºs © 21 . . . . . . . . 1,202 . . . . . . 11.4
HOilse S. . . 2 . . . . . . . º 961 . © l, l
Distributio
By Amount
... • 38. 3
. . . 18.2
tº e 9. 7
• . . 8.1
. . . 7.8
© 6.2
6.256
-4-
TABLE C: PARCELS DELINQUENT Cont&d
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
O Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . 4. . . . . . . . 705 . . . . . . . . 2.2 . . . 4.6
Apartment Houses . . . . . . . . . 3 . . . . . . . 549 . . . . . . . . l. 6 • 3.6
Industrial . . . . . . . . . . . . . . tº o 2 . . . . . . . 538 . . . . . . . . l. l . . . . , 3.5
All Types 185 $15,411 1OO ... O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the persentage distribution of total current delinquency against these,
Tarcels.
For example, one family dwellings bore 33.3 percent of the tax levy
assessed against the delinquent parcels and were responsible for 38.3 percent of
the current delinquency charged to these same parcels. The third column is a
O**** of relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels On all Parcels OIlê
Analyzed Analyzed
Apartment Houses . . . . . . . .9 . . . . . . .3.6. . . . . . . . 4.0
Industrial . . . . . . . . 1.0 . • 3. 5. . . . . . . 3.5
Vacant Lots . . . . . . . . . . 3.2 . . . . . . . 9.7. . . . © 3. O
One-Family Dwellings . . . . 33.3 . . . . . . 38. 3. . . . . . . l. 2
Multiple DWellings. . . . . . 5.0 . . 7.8. . . . l. 2
Hotels, Clubs,
Roominé, Houses . . . . . . . 5. 1 . . . . . . 6. 2. . . . . . . . l. 2
Garages, Gas Sta—
O tions, etc. . . . . . . . . 5.4 . . . . 4. 6. . • . .9
Stores . . . . . . . . . 30.4 . . . • - 18.2. . . . o 6
Office Bldgs. , Ware-
houses & Theatres. . . . . . 15.6 . . . . . . 8. l. . . . . . . . . 5
Flats Over Stores. . . . . . © © G e de © e
All Types LOO - lOO
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
4542
O



-5-
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of -
By Parcels Tax Levy
One Family Dwellings . . . . . . 5
Multiple DWellings . . . . . . . 7
Apartment Houses . . . . . . . . 15.
Stores . . . . . . . . . . . . . 4
Flats Over Stores. . . . . . . . © Q @ e º e º C
Vacant Lots. . . . . . . . . . , 7.1 . . . . . . . . 11.9
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . 6
Industrial . . . . . . . . . . . 28.
Garages, Gas Sta-
tions, etc . . . . . . . . . . . 6.0 . . . . . . . . 3. 3
Hotels, Clubs,
Rooming Houses . . . . . . . . , 5.0 . . . . . . . . 4.8
All Types 5.6 319
:
Ö
©
©
G
©
Copies of this preliminary report may be procured by Writing th the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.



ANALYSIS OF DELINQUENT TAXES
This report is for the
DEPARTMENT of CoMMERCE p
BUREAU of THE census I N S E L E G T E D C IT I R S
Division of Real estars Taxation CITY OF SHREVEPORT, LOUISTANA
Table 1 - Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.

* - ---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY - SAMPLE WHOLE l. Year analyzed began January. l. lº&2
PARCELS In In Decrease from PARCELS CITY lyz gan — Y. l. n.
ALL PARCELS ( Year Current year analyzed (year
year - (year Current year began January l, 1933
analyzed) Analyzed Year Amount Pegent DELINQUENT PARCELS ONLY analyzed) analyzed) || *- ſº
A • B. C. D. E. o G. H. I • Delinquency reported as of Sept.l., 1933
- 2. The fiscal year of
tº-> l85
I. NUMBER OF PARCELS 3,283 33,082 - XOXOXOXOX XXXXX W. NUMBER OF PARCELS - XXXXX this city begins January 1
II. ASSESSED WALUE $30,288,919 || $66,671,200 |$ 62,854,590 || $ 3,816,610| 5.7 WI.TAXES DELINQUENT $ Taxes are due---- December 1
a. Land and buildings l5.4.11
a. Land and buildings 9 XXXXX Taxes become delinquent January 1
b. Percentage of levy (IWa)
b. All property XCOXXX 93,744,460 85,797,410 7,947,050 8.5 3.9 XOXOXOXOX 3. Sample parcels represent 9.9 percent of city
e t f a to b º total (I Column C), and 45.4 percent of
c. Percentage of a to XXXXX 7le l 75.3 XXXXX XOXOXOXOX c. All property XXXXX $ 71,865 assessed value of land and buildings
(IIa Column C).
III. TAX RATE (dollars per $1000) l3.00 $ l3.00 || $ l3.00 cº tº- d. Percentage of levy (IVb) 5.9 -
IV. TAX LEWY The delinquency data on the —r- 4. Assessed value for current year of parcels
- sample parcels is for real analyzed was $ 28,616,365–, a decrease
a. Land and buildings 393,75l º - tº- gº -> property only. The delin- from year analyzed of $ 1,672,554–or
quency data for the entire 5.5 percent.
b. All Property city is on all property, both —
XOXOXOXOX l, 221,855 l, ll&, l46 199,79°| 8-8 |reai and personal. 9 5. Columns l'º and lá indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
t
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
- - By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) IF E
#: TNūmberTEercent- #: d Current Percent- || Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- |Analyze Year age De- age Dis- ||ber |ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea Be tribu- tribu- Parcels tax l
- r1 Oll tribu- tion tion *:::::ce |####,”
l. 2. tigh 4. 5. Ös 7. tiºn 9. 10- ll. l2. #:” #1° (One-family Multiple | Apartment
- © © o Condition Drellings Dwellingel Houses
9ne-family Dwellings 2,267 69. 1 $10,080,744 $9,558,135 5, 2 $ 131,049 33.3 ll'7. 63.2 $ 5,904 38. 3 5.2 4.5 Number analyzed : ll? 2l - 3.
Multiple Dwellings 293 8.9 l,513,160 l, 405,640 7 el 19,671 5. O 2ll ll, 4 l,202 7.8 7.2 6. l e (percentages) 100 LOO lOO
Apartment Houses 19 • 6 269,680 247,140 8.4 3,505 • 9 3| 1.6 549 3.6 l6,8 15. 7 Under 15 years 65,8 57. l. 66.7
Stores 225 6, 9 9, 201,070, 8,709,930 5.4 ll.9,613 30.4 ll. 5, 9 2,812 18.2 4.9 2.4 | Over lä. years 34.2 42.9 33.3
|Fºr status
Flats over Stores 4. •l 42,030 40,800 3.4 546 •l º -> -> º G- -e (Percentages) lOO 100 lOO
Vacant Lots 312 9.5 97l,885. 941,460 || 3.l 12,634 3.2 22 ll , 9 l,500 9. 7 7, 1 ll.9 Good Condition 70.l 71.4 66.7
Office BTâgs., Ware- Minor repairs º
houses & Theatres 49 l. 5 4,725,670. 4,453,680 5.8 6l,433 l5.6 , 3 le6 l, 240 8.1 . 6. l 2. O needed 24.8 l4 = 3 tº-
- - * |Major repairs
Industrial 7 • 2 292,890 270,690 7.6 3,807 l.O 2. l. l 538 3. 5 28s 6 l4 •l needed 4.3 9.5 33,3
Garages, Gas Sta- -
tions, etc. - 67 2. O l,638,770 l,541,290 5.9 21,304 5.4 4. 2.2 705 4, 6 6.0 3e 3 Unfit for use .8 4.8 º
Hotels, Clubs, - - w
Rooming Houses 40 l. 2 l,553,020 l;447,600 6, 8 20,189 5.1 2 lºl 96.l. 6, 2 5e O 4.8
TOTAL 3,283 lCO 30,288,919, 28,616, 365 5 e 5 393,75l lOO l85 100 15,4ll 100 5.6 - 3.9
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
statue were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39. - - -
CITY OF SIOUX FAILS, SOUTH DAKOTA
The extent of the sampling in this city, and the distribution of the total
number of pal Cels by types of property, is as follows:
Table A: PARCELS AITALYZED
O Type of Property Number Percentage Distribution
One Family DWGllings. . . . . . . . . . . . 6,144. . . . . . . . . . . . . . . . . . . 67. 2
Multiple DWellings. . . . . . . . . . . . . . 440 . . . . . . . . . . . . . . . . . . 4.8
Apartment Houses. . . . . . . . . . . . . . . . 67 . . . . . . . . . . . . . . . . . . . 7
Stores. . . . . . . . . . . . . . . . . . . . . . . . . . 177 . . . . . . . . . . . . . . . . . . l. 9
Flºts over Stores. . . . . . . . . . . . . . . 68 . . . . . . . . . . . . . . . . . Q . 7
Vacant Lot S. . . . . . . . . . . . . . . . . . . . . 2,030 . . . . . . . . . . . . . . . . . . . 22.2
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . 62 . . . . . . . . . . . . . . . . . . ... ?
Industrial . . . . . . . . . . . . . . . . . . . . . . 53 . . . . . . . . . . . . . . . . . • 6
Garages, Gas Stations, etc. . . . . . 69 . . . . . . . . . . . . . . . . . o ... 8
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . . . 32 . . . . . . . . . . . . . . . . . . . .4
All Types 9, 142 100. O
In Table B are shown the assessed values for each type of property Studied,
and the percentage of decrease in each for the current year as compared With the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ATIALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1933) (1934) Decrease
- (thousands) (thousands)
One Family DWellings. . . . . . . . . . . . . $15,350 . . . . . . . $13,244 . . . . . . . 13.7
Multiple DWellings. . . . . . . . . . . . . . . l, 931. . . . . . . . l,620 . . . . . . • 16.1
Apartment Houses . . . . . . . . . . . . . . . . l, 303 . . . . . . l,092 . . . . . . . 16.2
Stores. . . . . . . . . . . . . . . . . . . . . . . . . . 3,866 . . . . . . . 3,291 . . . . . . . 14.9
Flat S Over Stores . . . . . . . . . . . . . . . . l,088 . . . . . . . 909 . . . . . . . l6.4
Vacant Lots. . . . . . . . . . . . . . . . . . . . . º l,886 . . . . . . • 1,639 . . . . . . . 13. l
Office Bldgs. , Ware-
O houses & Theatres. . . . . . . . . . . . . . . . 2, 52]. . . . . . . . 2,083 . . . . . . . l'7. 4.
- Industrial . . . . . . . . . . . . . . . . . . . . . . Q. l,870 . . . . . . . . l,574. . . . . . . . l5.8
Garðge S., Gas Stations, etc. . . . . . © 961 . . . . . . . 804. . . . . . • - 16.3
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . l,215 . . . . . . . 1,023 ... . . . . . 15.8
All Types $31,995 $27,282 14. 7
6.256
– 5 -
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
O° distribution: -
V_y Table C : PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
Ome–Family Dwellings . . . . . l, 213 . . . . . $56,899 . . . . 60.0 - - - - 61-0
Stores © e º e º O C C C C e º a c e e o O © 25 © e o e 6 10,370 © o o Q l, 2 © C C C, llel
Vacant Lots . . . . . . . . . . . . . . 656 . . . . . 8,707 . . . . 32.4 • , , , 9, 3
Multiple DWellings C & e º e º O - 84 e e º e 6, 305 © C & O 4- 3 - - - - 6.8
Office Bldgs. , Ware- -
houses & Theatres . . . . . . . . 7 . . . . . 2, 664 • . . . • 3 • . . . 2.9
Apartment Houses . . . . . . . . . 10 . . . . . 2,003 . . . . • 5 . . . . 2-l
Hotels, Clubs, -
Rooming Houses • . . . . . . . . . . 5 - - - - - l,852 C & O & • 2 - - - - 2.0
Garages, Gas Sta- -
tions, etc. . . . . . . . . . . . . . . 10 . . . . . l. 642 . . . . •5 . . . . . l. 7
Industrial . . . . . . . . . . . . . . . 6 • . . . . l, 452 . . . . • 3 - - - - - 1.6
O Flats over Stores . . . . . . . . 7 . . . . . . l. 411 - - - - • 3 - - - - - leg
!, 2,023 $93,305 lOO ... O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings loore 48.0 percent of the tax levy
O assessed against the delinquent parcels and were responsible for 6l.0 percent
of the current delinquency charged to these same parcels. The third column is
a ratio of relative delinquency. -
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANAIYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels On all Parcels OIle
Analyzed Analyzed -
Vacant Lots . . . . . . . . . . . . . . . . 5-9 • . . . . . . . . 9-3 . . . . . . . . . . l. 6
One-Family Dwellings . . . . . . . 48° 0 < . . . . . . . 61.0 . . . . . . . . . . l. 3
Multiple DWellings . . . . . . . . . 6. C. o. 6 @ e e º O O 6.8 . . . . . . . . . . l.
Stores & 2 e º C C C G tº e e o a tº e o e s & 6 º' 12. l. © e º e e o e º tº ll, l © e º 'o e s 6 e o & • 9
Garages, Gas Stations, etc. . 3.0 . . . . . . . . . l, 7 . . . . . . . . . . . 6
Apartment Houses O © 2 e º e º O 6 O. O. 4. l. O & s e º e o O Gº. 2. l • e o e e o e e e e • 5
Hotels, Clubs, Rooming Houses 3-8 - - - - - - - - - 2.0 . . . . . . . . . . . 5
O Flats over Stores . . . . . . . . . . 3-4 • . . . . . . . . le 5 - . . . . . . . . . .4
Office Bldgs. , Ware- - -
houses & Theatres © e º e º e o Q, Q O 7. 9 © a e o 'º e o O 9 2.9 • . . . . . . . . . • 4
Industrial • * * * * * * * * * * * * * * ~ * 5.8 • * * * * * * * * l, 6 sº e º 'º e º e º e Q • 3
100.0 lC)0.0
4836



~ 6 •
In first Column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percent age of
Ohe tax levy Charged to each type of delinquent property.
Table E: PERCENTAGE OF DELITIQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . 19.7 . . . . . 12.9
Multiple Dwellings . . . . . 19. 1 . . . . . ll-4
Apartment Houses . . . . . . 14.9 © O C & O 5. 3
Stores . . . . . . . . . . . 14.1 © O C C, C 9, 3
Flats over Stores . . . . . 10.3 . . . . . 4.5
Vacant Lots . . . . . . . . 32.3 & O C º C l6, l
Office Bldgs. , Ware-
houses & Theatres . . . . . ll. 3 Q Q & Q O 3. 7
Industrial O © O C C C C C Q ll. 3 O O. O. O. O. 2. 7
Garages, Gas Sta-
O tions, etc. . . . . . . . . 14.5 C C e Q C 5.9
Hotels, Clubs . . .
Rooming Houses . . . . . . . 15.6 C O C C & 5.3
All Types 22. l. 10, l
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.

ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CEN SUS
DIVISION OF REAL ESTATE TAXATION
I N S E L E G
T E D C IT I ES
This report is for the
CITY of SIOUX FALLS, SO. DAKOTA
Table 1 - Summarizes general property tax delinquency in the city as a whole and for Bamples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE ll. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE • Y b ,”
PARCELS In In Decrease from PARCELS CITY 1- Year analyzed began January l, 1933
ALL PARCELS (year Year Current year analyzed ( (year J l, lº&4
year Current year be & III.18 rºy L. ,
analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) ye gan
A• tº & D. © © G. H. I • Delinquency reported as of Jan. 1, 1954
I. NUMBER OF PARCELS 9. 142 10,932 - XXXXX XXXXX || W. NUMBER OF PARCELS 2,023 || XXXXX 2. The fiscal year of
© - —T- 9 e 9 this city begins January l
II. ASSESSED WALUE $ 31,995,544 || $35,268,235 |$ 29,994,850 $ 5,273,385 lä. O. WITAXES DELINQUENT $ 93,305 Taxes are due---- January l
- a. Land and buildings
a. Land and buildings XXXXX Taxes become delinquent May 1
º t b. Percentage of levy (IWa)
b. All property XXXXX 45,982,800 40,418,378 5,564,422 l2. l 10. l l XXXXX 3. Sample parcels represent 83.6 percent of city
© tage of a to b - • All propert total (I Column C), and 90.7 percent of
c. Percentage XXXXX 76.9 74. 2 | XXXXX XXXXX C property XXXXX $ 123,732 assessed value of land and buildings
III. TAX RATE (dollars per $1000) d. Percentage of levy (IVb) (IIa Column C).
28, 74. 26.4l 2.353 8. l. XXXXX 9.4
IV. TAX LEWY ºº: *::: Oil * 4. Assessed value for current year of parcels
jºin.”.i. analyzed was $ _27,282,564–, a decrease
© d buildings 919 .547 - º - ºn - º º
a. Land and bu D& 5 quency data for the entire tº ºr :* of $ _4,712.98 Or
b. All Property city is on all property, both —lºc'ſ percent • - -
XYYXX. l, 32.l., 129 l,067,240 253,889 19. Alreal and personal. 5. Columns l8 and la indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
Bhow8 the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number . Taxes Delinquent PARCELS (PERCENTAGE)
#: * Fºreº- |}. Current | Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age De- age Dis- || ber *śiº- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 86 tribu- I’ll OUl- tribu- Parcels tax levy
t tion tion % Col.9toº lºcol.lito'7
l. 2. tigh 4. Ös 7. $ºn lC). ll. l2. e * > (one-family Multiple | Apartment;
© 5. e 9. 13. l4.
Condition Dwellings Dwellings Houses
one-family Drellinge lººt l ºf lºº $13,244,027| 13.7 || $ 44l, l’7 || 48.0 1313| 60.0 |$ 56,899 6l.0 l9 = 7 l2.9 Number analyzed l213 84 lO
Multiple Dwellings 440 4.8 l,931,857| l,620,399. 16.l 55,521 6.0 84 4.3 6,305 6.8 19. l. ll. 4 Age (percentages) 100 lOO 1OO
Apartment Houses 67 ... 7 l, 303,159 l,092,233 le. 2 37,452 4.l 10 ... 5 2,003 2. l l4.9 5.3 Under lä years 46.3 l6, 7 sº-
Stores l?7 l, 9 3,866,494}_3,291,337] 14.9 lll, 123 l2.1 25 l. 2 10,370 ll.l. l4.l 9, 3 Over 15 years 53.7 83, 3 lOO ... O
Repair status
Flat 8 over Store B 68 ... 7 l,088,400 909,514 l6.4 31, 280 3.4 7 ... 3 l, 4ll l. 5 lC).3 4.5 (Percentages) lCO LOO 100
Wacant Lots 2,030 22.2 l,886, 172 l,639,659 l3.1 54,208 5, 9 656 || 32.4 8,707 9, 5 32. 3 l6 el Good Condition 36.9 27.3_ 3O.O
office Bldgs. , Ware- Minor repairs
houses & Theatre 8 62 • 7 2,521,670| 2,083,540 l'7.4 72,472 7. 9 > 7 ... 3 2,664 2.9 ll. 3 3.7 needed 45.4 56, O 5O2 O
Major repairs
Industrial 53 • 6 l,870,985 l,574, 715 l6 = 8 53,772 5.8 6 • 3 l, 452 le 6 ll. 3 2. 7 needed l?.l l6, 7 20.0
Garages, Gas Sta- !
tions, etc. 69 ... 8 961,047 804,101 l6.3 27,620 3. O lO .5 l,642 1, 7 l4.5 5, 9 Unfit for use • 6 sº g-
THOTETE. OTSE,
Rooming Houses 32 •4 l, 215, 125 l,023,039 l6, 8 34,922 5, 8 5 • 2 l,852 2. O 15, 6 5s 3
TOTAL * 9,142 100 31,995,544, 27, 282,564| la. 7 919,547 lCO 2O23| loo 93,305 100 22e l 10.1
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhab
business and high-value areas, (b) representative high, medium, and low grade residential areas,
status were taken from official city tax records.
Inventory, CWA Project F-39.
itants each), chosen so as to include (a) substantially all
and (c) various types and locations of vacant lots.
Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
City "nalysis - Springfield, Missouri – 3 -
CITY OF SPRINGFIELD, MISSOURI.
Percentages from the preliminary analysis of delinquent taxes in Spring-
field, MissOuri follow:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . . . . . 4,823 . . . . . . . . . . . . .70.3
Multiple Dwellings Q Q & © tº & © O & © O & © tº e º O sº 177 © Q e º O © & © & © C & © 2.6
Apartment Houses . . . . . . . . . . . . . . . . . . . . 31. . . . . . . . . . . . . . .5
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296 . . . . . . . . . . . . . 4-3
Flats over Stores . . . . . . . . . . . . . . . . . . . 29 . . . . . . . . . . . . . .4
Wacant Lots Q @ Q @ Q & © tº 6 e > 0 e º e º O © tº a º s e e Q l,049 © tº Q & © e o e º G & © . 1523
Office Bldgs. , Ware- &
houses & Theatres . . . . . . . . . . . . . . . . . . . 112 . . . . . . . . . . . . . 1-6
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . 29 . . . . . . . . . . . . . .4
Garages, Gas Stations, etc. . . . . . . . . . 260 . . . . . . . . . . . . . .3-8
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . . . . 52 . . . . . . . . . . . . . . .3—
6,858 100.0
In Table B are shown the assessed values for each type of property
Studied,
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property. In Year analyzed
(1933)
(1934)
(thousands)
One Family DWellings . . . . . . . $6,056
Multiple DWellings . . . . . . . . . 523
Apartment Houses . . . . . . . . . . . 261
Stores © º C C C C & © Q g º e º O © c e Q @ & O 2, 392
Flats over Stores . . . . . . . . . . 98
Vacant Lots . . . . . . . . . . . . . . . . 505
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . .l, 366
Industrial . . . . . . . . . . . . . . . . . 68O
Garages, Gas Stations, etc.. l, 928
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . 64.7
All Types $14,459
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the per-
centage of distribution:
6264.
City Analysis — Springfield, Missouri - 4 -
Table C: PARCELS DELIIIQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Aïalyzed Arialyzed
One-Family Dwellings . . . . . . 2,103. . . . . .332,066. . . . . . . 74.1 . . . . . .48.4
Stores . . . . . . . . . . . . . . . . . . . . 98 . . . . . ll, 382 . . . . . . 3-5 . . . . . .17.0
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . 101 . . . . . 8,757 . . . . . , 3.6 . . . . . . 13.2
Office Bldgs. , Ware- 4.
houses & Theatres . . . . . . . . . 35 . . . . . . 3, 740 . . . . . . 1.2 . . . . . 5-6
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . 24 . . . . . . 3, 397 . . . . . . . .8 . . . . . 5-l
łſultiple DWellings . . . . . . . . 69 . . . . . . 2, 278 . . . . . . . 2-4 . . . . . 3-4
Vacant Lots . . . . . . . . . . . . . . . 376 . . . . . . 2, 178 . . . . . . . 13.2 . . . . . 3-3
Apartment Houses . . . . . . . . . . 15 . . . . . . 1,703 • . . . . . .5 . . . . . 2.6
Industrial . . . . . . . . . . . . . . . . 7 . . . . . . 495 . . . . . . . . 3 . . . . . ... 8
Flats over Stores . . . . . . . . . 12 . . . . . . 422 . . . . . . . . . 4. . . . . . • 6
All Types 2, 840 $66,315 LOOlO 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribu-
tion of the tax levy against the several types of property. The second Column
shows the percentage distribution of total current delinquency against these
parcels.
For example, One family dwellings bore 41.9 percent of the tax levy
assessed against the delinquent parcels and were responsible for 48.4 percent
Of the Current delinquency charged to these same parcels. The third column is
a ratio of relative delinquency.
Table D: TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OYle
Analyzed Analyzed
© • 6 e o e o e o 'o e > 2.
Apartment Houses . . . . . . . . . l. 8 6 . . . . . . . . . . . l. 4
One-Family Dwellings . . . . . 41.9 . . . . . . . . . . . 48.4. . . . . . . . . . . . l. 2
Hotels, Clubs,
Roominé Houses . . . . . . . . . . . 4.5 . . . . . . . . . . . 5-1 . . . . . . . . . . . le l
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . 13-3 . . . . . . . . . . . 13
Stores . . . . . . . . . . . . . . . . . . . 16.5 . . . . . . . . . . . 17.
3
2 . . . . . . . . . . . 1.0
O l.0
Multiple Dwellings . . . . . . . 3.6 . . . . . . . . . . . •4 • . . . . . . . . . . •9
6 9
3 9
© C & © e o O sº e o G
Flats over Stores . . . . . . . . • 7 . . . . . . . . . . . ©
Wacant Lots Q Q & Q 0 & © C C C e o O © 3.5 Q @ º O 6 6 6 tº Q, Q & 3.
Office, Bldgs. , Ware-
© & C º O 6 e & © 9 Q ©
© 6 @ º O & Cº. o O & © ©
houses & Theatres © C C C C C C C, 9.5 © C C C Q ſº e º O ſº Q 5.6 C C Q & © C & O & s 6 Q 6
Industrial C Q @ O Gº O C Q & O © tº C C C, 4.7 © C C C C Q @ e º O © .8 º C G G e o e º e 6 & • 2
All Types 100.0 100.0
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
at the date of the survey, Was still unpaid.
6264.



City Analysis - Springfield, Missouri - 5 -
Table E: PERCENTAGE OF DELIIIQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . 43s 6 . . . . . . . . . . . 38.4
Multiple Dwellings . . . . . . . . . . . . . 39.0 . . . . . . . . . . . 31.5
Apartment Houses . . . . . . . . . . . . . . . 48.4 . . . . . . . . . . . 47.2
Stores . . . . . . . . . . . . . . . . . . . . . . . . . 33.1 . . . . . . . . . . . $4.3
Flat S O'Vej" Stores © Q & © 69 9 @ 9 @ tº e º O & 41.4 O & C G 9 º' 2 s tº 6 & 31. C.
Vacant Lots . . . . . . . . . . . . . . . . . . . . 35.8 . . . . . . . . . . . 31-2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . 31.3 . . . . . . . . . . . 19.8
Industrial . . . . . . . . . . . . . . . . . . . . . 24, 1 . . . . . . . . . . . 5-3
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . . 38.8 . . . . . . . . . . . 32, 9
Hotels, Clubs,
RO Oming Houses º, º in 6 @ tº 9 & 0 e º & G G & Q @ 46.2 a p e º e o e o 6 & 8 38. ()
All types 4.l.. 4 33.2
Copies of this preliminary report may be procured by Writing to the
O Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. Cs
6264.
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE This report is for the
surrau of the census IN s E L E G T E D C IT I B S
DIVISION OF RIAL MOTATE TAxATION - - - CITY of SPRINGFIELD, MISSOURI
- Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed º
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- ---- R O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY - SAMPLE WHOLE • Y
ALL PARCELS PAR . In In Decrease from PARCELS CITY 1 ear analyzed began $lly l, 1933
(year Year Current year analy:ed (year (year Current year be July 1, 1934
A analyzed) Analyzed * * Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) - - ye gäll
o © C. o © º G. H. 1: Delinquency reported as of March 15, 1934
I. NUMBER OF PARCELS 6,858 24,202 º XXXXX |XXXXX - 2. The fiscal year of
- 9 y - W. NUMBER OF PARCELS 2,840 | XXXXX this city begins July l
II. ASSESSED WALUE VI.TAXES DELINQUENT • - Taxes are due---- Sept •l
a • Land and buildi $ 14,459,983 || $28,781,200 | Not Available cº- G-> a. Land and buildings $ 66,318
ng B XXXXX Taxes become delinquent January 1
b. All property Pº w - º- b. Percentage of levy (IWa) 33.2 -
XCOOOK 38,960,448 - Xxxxx 3. Sample parcels represent 33: percent of city
c. Percentage of a to b 75.9 -> - . c. All property $168,636 total (I Column c); and -99: percent of
- XXXXX . © XXXXX XXXXX - XXXXX 9 assessed value of land and buildings
III. Tax RATE (dollars per $1000) l3.80 | * * d. Percentage of levy (IVb) 31.4 (IIa Column C).
© -> * * - XXXXX -
IWe TAX LEVY - - The delinquency data on the © 4. Assessed value for current year of parcels
- sample parcels is for real analyzed was $–II thousand, a
a. Land and buildings 199,542 - º wº - --> property only. The delin- decrease from year analyzed of $ tº
*— — —- quency data for the entire thousand or -- percent •
XCOOO.º. • real and personal. 5. Columns 13 and lé indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13 .
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- - - Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid. '
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
OF By Number - By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) = i.
TYPE Number e- - -
PROPERTY . #ized §ent ;º- Amount Percent- || Num- :*:::: Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
8& 8 º #sº age Die- ||ber | ##" age Dis- Number of I Amount of (Percentages of number in Column 9. Table 2)
:*- tribu- tion # §u- *:::::: tax levy . .
l. 2. 3. 4. $. . . tº a 7, tiºn 9. 10- ll. l2. #;"toº |*i;lite" (One-family Multiple Apartment
Condition Drelling: Dwellings Mouses
o º º º º © 38.
2ne-family Dwellings 4,823 7O, 3 $6,056,025 $83,573 4l.9 2103 74. l $ 52,066 48.4 43, 6 4. Number analyzed : 2LO3 69 l5
o º | 7.2 o © e 39. O 31.5 ---
Multiple Dwellings l'77 2, 6 523,589 º ,225 3, 6 69 2.4 2,278 3.4 © (percentages) 1OO lOO 1OO
Apartment Houses 3l • 5 261,270 t—l 3,605 J. .. 8 l6 .5 l,703 2.6 48.4 47.2 Under là years 32.7 8, 7 33.3
Stores 296 4.3 2,392,240 CC º 33, Ol2 l6. 5 $38 3e 5 Ll, 282 l'7. O 35. l 34. 2 Over 15 years 67.3 91.3 66, 7
• - - epair status
Flats over Store 8 29 ... 4 98,695 | E. <d --> l, 361 ... 7 l2 .4 422 • 6 41.4 || 31.0 | (Percentages) lOO LOO 100
Wacant Lots We l,049 || 15.3 b05,494 || o – gº 6,975 3.5 376 lº, 2. 2, 178 5. 3 35, 8 31.2 lºca Condition 23.8 l5.9 46.7
Office Bldgs. , Ware- * nor repairs . -
houses & Theatres ll? l. 6 l, 366,735 2. H sº L8,860 9.5 35. 1 - 2 3,740 5, 6 3.l.. 3 l9.8 | needed 52.5 63, 8 33.3
- - Major repairs -
Industrial 29 .4 680,730 <d tº e 9,394 4.7 7 • 3 495 • 8 24. l 5, 3 needed 2le 5 18, 8 2O,O
Garages, Gas Sta- -
#: *; i 26O 3. 8 l, 928,065 P- ºf 26,607 lº. 3 lOl 3.6 8,757 l3.2 38.8 32, 9 Unfit for use 2.2 l. 5 e-
Hotels, Clubs, ~
Rooming Houses 52 • 8 . 647, 140 <! tº a 8,930 4.5 24 ... 8 3,397 5. l 46.2 38, O
TOTAL 6,858 100 l4,459,983 - º l99,542 lOO 2840 100 66,318 lOO 4l. 4 35, 2
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and
Inventory, CWA Project F-39. perty, as condition of dwellings were obtained from the Real Property



City Analysis — Syracuse, New York – 3
CITY OF SYRACUSE, NEW YORK
Percentages from the preliminary analysis of delinquent taxes in
O Syracuse, New York, follow :
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . 5,555 . . . . . . . . . . . . . . 5l.0
Multiple Dwellings . . . . . . . . . . . 5:04.2 . . . . . . . . . . . . . . 27, 9
Apartment Houses . . . . . . . . . . . . . 34 . . . . . . . . . . . . . . lol
Stores • . . . . . . . . . . . . . . . . . . . . . . 263 • . . . . . . . . . . . . . 2.4
Flats over Stores . . . . . . . . . . . . 191 . . . . . . . . . . . . . . l 28
Vacant Lots . . . . . . . . . . . . . . . . . . 1,470 - . . . . . . . . . . . . . 13.5
Office Bldgs. , Wal'ehouses & - -
Theatres . . . . . . . . . . . . . . . . . . . . . 54 • . . . . . . . . . . . . • 5
Industrial C @ 5 C C C e o e º O e o e e Q e o C 4.7 C C e C C C C C Q & O C 0 (0 •4.
Garages, Gas Stations, etc. . . . 87 . . . . . . . . . . . . . . • 8
Hotels, Clubs, -
Roominé, Houses . . . . . . . . . . . . . . . –66 -- . . . . . . . . . . . . a 6
10,899 lOO o'O
In Table B are shown the assessed values for each type of property
Studied.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed
(1933)
(thousands)
One Family Dwellings . . . . . . . . . . . . . . . . . $ 27,395
Multiple Dwellings • . . . . . . . . . . . . . . . . . . 19,417
Apartment Houses . . . . . . . . . . . . . . . . . . . . . 5,573
Stores e e s e o O e o e o o e o e e c e e s e e s e e o e o e s e e 27,059
Flats over Stores . . . . . . . . . . . . . . . . . . . . l, 410
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . . . l, 851
Office Bldgs. , Ware-
houses & Theatres • - - - - - - - - - - - - - - - - - - - 21, 246
O Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . ll, 932
Garages, Gas Stations, etc. . . . . . . . . . . . 4,174
Hotels, Clubs,
Rooming Houses • . . . . . . . . . . . . . . . . . . . . . . 7,753
All Types $127,814

414




City Analysis – Syracuse, New York – 4
In Table C below is shown the number of each type of property in the
Sampling that are delinquent, the total
Centage of distribution:
Table C :
amount of delinquency and the per-
PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
{3, LIV2. TT Z. & ('
Industrial. . . . . . . . . . . . . . . . . .* *..... ###"...... .3 . . . . . 26.5
One-Family Dwellings. . . . . . . . . • 763 . . . . . . 60.890 . . . . . . 37.1 . . . . . 20.3
Multiple Dwellings. . . . . . . . . . . . 498 . . . 50, 766 . . . . . . 24.3 . . 16.9
Stores. . . . . . . . . . . . . . . . . . . . . . . . 37 . . . . . . 35,248 . . . . . . 1.8 . . . . . 11.7
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . e 4 . • 25,421 . . . . . tº ſº. 9 . 8.5
Apartment Houses. . . . . . . . . . . . . . 20 . . 13,670 . . . . . . 1.0 . . . . . 4.6
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . 15 . . 13, 367 . . . . . © • ? . . . . . . 4.5
Garages, Gas Stations, etc. . . . , 14 . . . . . . 10,349 . . . . . . • 7 . . . . . . 3.4
Vacant Lots. . . . . . . . . . . . . . . . . . . 664 . . . . . . 7,636 . . . . . . 32.3 . . . 2.5
O Flats over Stores. . . . . . . . . . . . . 33 . . . . . . 3, 303 . . . . . . l. 6 . . . . . • 1-1
2,055 $300, 365 100. O 100.0
In Table D given below, the percentages relating to taxes assessed
against each type of these sample parcels and to the taxes unpaid by these
Same parcels are important.
The first column of this table shows the per-
Centage distribution of the tax levy against the several types of property.
The second column shows the percentage distribution of total current de-
linquency against these parcels.
For example, one family dwellings bore 21.4 percent of the tax levy
assessed against the delinquent parcels
of the Current delinquency charged to these same
a ratio of relative delinquency.
O i.
and were responsible for 20.3 percent
parcels. The third Column is
Table D: TAX IEVY AND TAX DELINQUENCY ON PARCELS ANAIYZED
Type of Property
Percentage of
Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels Oile
Analyzed Analyzed
Industrial. . . . . . . . . . . . . . . . . 9-3 . . . . . . . Q Q 26.5 . . . . . . . . . © 2.8
Vacant Lots. . . . . . . . . . . . . . . • 1.4 . . . . . . . . . . . 2.5 . . . . . . . . . . . l. 8
Multiple Dwellings. . . . . . . . . 15. 2 . . . . . . . . . . . 16.9 . . . . . . . . . . . l. 1
Apartment Houses. . . . . . . . . . • 4-4. . . . . . . . . . . . 4.6 . * * * * * e l. O
Garages, gas Stations, etc. 3.3 . . . . . . . . . . . 3.4 . . . . . . . . . . . l. O
Flats over Stores. . . . . . . . . • 1-1 . . . . . . . . . . . l. 1 . . . . . . . . . . . l.0
One-Family Dwellings. . . . . . . 21.4 . . . . . . . . . . • 20-3 . . . . . . . . . . . .9
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . • 6.1 . . . . . . . . . . . 4.5 . . . . . . . . . . . . 7
Stores. . . . . . . . . . . . . . . . . . . . . 21.2 . . . . . . . . . . . ll. 7 . . . . . . . . . . . .6
Office Bldgs. , Ware-
O houses & Theatres. . . . . . . . . . 16.6 . . . . . . . . . . . 8.5 - . . . . . . . . . . .5
lOO ... O 1OO ... O
6298
O


City Analysis – Syracuse, New York – 5
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E ShoWs
the percentage of the total tax originally levied on each type of property
Which, at the date of the survey was still unpaid.
Table E. PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
Of Parcels Tax Levy
One Family Dwellings. . . . . . . . . - . 13.7 . . . . . . . . . 12. 7
Multiple Dwellings. . . . . . . . . . . ... 16.4 . . . . . . . . . 15.0
Apartment Houses. . . . . . . . . . . . . . • 16. 1 . . . . . . . . . l4.0
Stores. . . . . . . . . . . . . . . . . . . . . . . • 14. 1 . . . . . . . . . 7.5
Flats Over Stores. . . . . . . . . . . . . . 17.3 . . . . . . . . . 13.4
Vacant Lots. . . . . . . . . . . . . . . . . . . . 45.2 . . . . . . . . . 23.6
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . 7.4 . . . . . . . . . 6.8
Industrial. . . . . . . . . . . . . . * @ e e s a 6 14.9 . . . . . . . . . 38.2
Garages, Gas Stations, etc. . . . . 16. l. . . . . . . . . . 14.2
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . . • 22.7 . . . . . . . . . 9.9
All Types 18.9 13.4
Copies of this preliminary report may be procured by writing to the
Division of Real Estato Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
6298
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
I N S E L E G T E D G L T H E S
This report is for the
The above analysis is a part of Civil Works Project F-40.
DIVISION OF REAL ESTATE TAXATION CITY OF SYRACUSE, NEW YORK
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began l.l.933
PARCELS In In IDecrease from PARCELS CITY lyze ë" —January 1, 1
ALL PARCELS ( Year Current year analyzed (year
year —t— (year y Current year began January 1, 1934
analyzed) Analyzed Year Anºt Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) 3 —Jºãº--l 7
A • B. C. D. © º –9. H. I • Delinquency reported as of January 1, 1934
NUMBER OF PARCELS lo.899 list. 55.000 º XOXOXXX xxx lb. wers of Pancºis 2,055 | XXXXX 2. The fiscal year of -
I • 2 9 o 3. this city begins January 1
II, "ASSESSED WALUE - - WI.TAXES DELINQUENT - Taxes are due---- May 1 - Sept - l
b $372. l89.04l | #368,542,560 || 3,646,48l. l.0 a. Land and buildings # 300,365
a. Land and buildings $l.27,814,194 || $372, 189, 2 * ~~ 9 9 * * ~ * XXXXX Taxes become delinquent June l_-_Oct. 1
b. Percentage of levy (IWa) -
b. All property XXXXX 387,861,319 283,892,995 3,968,324 l.0 l3.4 XXXXX 3. Sample parcels represent lº-8 percent of city
O - f a to b * c. All propert • ‘s total (I Column C), and 34.3 percent of
c. Percentage • XOXOXOXOX 96.0 96.9| xxxxx XXXXX property XXXXX #1,033,891 assessed value of land and buildings
- l'7.48 l'7.48 23.48 Plus 6.00 34.3 XXXXX lö. 3
IW, TAX LEWY - © The delinquency data on the 4. Assessed value for current year of parcels
o - sample parcels is for real analyzed was $–--—thousand, a
© d buildings 2.254 ... l87 --> e- - - property only. The delin- decrease from year analyzed of $ --
&l laws & Cl D& y 2 t quency data for the entire thousand or -- percent •
b. All Propert Plus Plu city is on all property, both
perty XXCCCX 6,778,962 9,014,803|TT2,235,84l 33.0 real and personal. 9 5. Columns 13 and l3 indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- - Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid. -
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
...” By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#, imber TPercent- º; d Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
... age Dis- Analyze Year age De- age Dis- ||ber |ºgº, Pis- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- OI’OGA S6 tribu- tº- - tribu- Parcels tax levy
: l tian tion Olº ll. tion Col.9toº lºcol.llto? yº
l. 2. | *g 4 • 5. Öe 7, $º 9. | 10- 12. 15. . l4 (One-family Multiple | Apartment
- ºf Q © o Condition Drelling: Dwellings Houses
gas-rently prelians, lºss | size lºº. - |$ 478,881 || 21.4 763 || 37.l |} 60,890 20.3 l3, 7 13-7 ||Number analyzed 763 498 2O
Multiple Dwellings 3,042. 27.9 | 19,417,500 ſº - 539,417 | 15.2 498 || 24.3 50,766 l6.9 l6.4 l5. O e (percentages) || 100 LOO 1OO .
- - - H - -
Apartment Houses l24 l-l 5,573,445 -> 97,423 4.4 2O l.0 l3,670 4.6 l6. l l4.0 Under lä years 40.4 15. 7 25.0
Stores 263 2.4 27,059,275 ſC) - 472,996 || 21.2 37 || 1.8 35,248 ll. 7 l4.l. . 7.5 Over 15 years 59.6 84.3 75. O
- epair status • -
Flats over Stores l9l l,8 l,410,100 <d - 24,648 l-l 33 I l. 6 5,303 lel l'7. 3 l3.4 (Percentages) lOO * LOO lOO
Wacant Lots l,470 13.5 l,85l,050 H - £32,356 l.4 664 || 32.3 7,636 2.5 45.2 23.6 ligood Condition 45.9 25.7 25. O
Office Bldgs • , Ware- - l = H nor repairs
houses & Theatres 54 .5 2l,246,100 - 371,381 l6.6 4. • 2 25,421 8.5 7.4 6.8 needed L43.9 56.0 65.0
• C <d Major repairs
Industrial 47 .4 ll,932,583 4- 208,581 9.3 7 • 3 79,715 26.5 l4.9 38, 2 needed 8.4 l6.9 lO.0
Ges Sta- -
::::::::: 87 .8 4,174,675 | P: P- - || 72,973 3.3 l4 ... 7 lo,349 3.4 l6.l 14- 3 ||Unfit for use l. 8 1.4 I -
HotSIE, CIUSE,
Rooming Houses 66 .6 7,753 ,525 <d -> 135 ,531 6. l l5 ... 7 13,367 4.5 22, 7 9.9
TOTAL 10,899 LOO l27,814,194 - 2,234,187 lCO |2055 lOO 300,365 lOO l8.9 lº. 4
REMARKS: T
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade, residential areas, and (e) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
















City Analysis - Topeka, Kansas. — 3 —
CITY OF TOPEKA, KANSAS.
Percentages from the preliminary analysis of delinquent taxes in Topeka,
O Kansas Collow:
Table A: PARCELS AlJALYZED
Type of Property Number Percentage Distribution
One-Family Dwellings . . . . . . . . . . . . 4, 386 . . . . . . . . . . . . 69.5
Multiple Dwellings . . . . . . . . . . . . . . 30l. . . . . . . . . . . . . 4.8
Apartment Houses . . . . . . . . . . . . . . . . 160 . . . . . . . . . . . . 2.5
Stores . . . . . . . . . . . . . . © e º sº e o O sº e o e O 393 . . . . . . . . . . . . 6.2
Flats over Stores . . . . . . . . . . . . . . . 139 . . . . . . . . . . . . 2.2
Vacant Lots . . . . . . . . . . . . . . . . . . . . . 584 . . . . . . . . . . . . 9.2
Office Bldgs, Ware-
houses & Theatres . . . . . . . . . . . . . . . 67 . . . . . . . . . . . • l. l.
Industrial . . . . . . . . . . © e º e g º gº e º e º go 86 . . . . . . . . . . . . . 1.4
Garages, Gas Stations, etc. . . . . . 130 . . . . . . . . . . . . 2. l.
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . © 62 - . . . . . . . . . . . - 1:0.
All Types 6, 308 lOO ... O
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1933) (1934) Decrease
(thousands) (thousands)
One-Family Dwellings . . . . . $ 10,274 . . . . $ 8,589 . . . . 16.4
Multiple Dwellings . . . . . . l, 178 . . . . 983 . . . . 16.6
Apartment Houses . . . . . . . l, 736 . . . . l, 464 . . . . 15. 7
Stores . . . . . . . . . . . . 9, 190 . . . . 7,804. . . . . lö. l.
Flats Over Stores . . . . . . l, 489 . . . . l, 238 . . . . lö. 8
O Vacant Lots . . . . . . . . . 491 . . . . 408 . . . . lé.9
Office Bldgs. , Ware-
houses & Theatres . . . . . . 2, 149 . . . . l, 791 . . . . 16.7
Industrial . . . . . . . . . . l, 370 . . . . l, lºº. . . . . l6.5
Garages, Gas Stations, 6tc. . l, Olo . . . . 857 . . . . 15. 1
Hotels, Clubs,
Rooming Houses . . . . . . . . l, 802 . . . . l, 511 . . . . 16.1
All Types $30,691 $25,793 l6. O
In Table C below is shown the number of each type of property in the
Sampling that are delinquent , the total amount of delinquency and the percentage
of distribution :
645O




City Analysis — Topeka, Kansas.
– 4 —
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
O Analyzed Analyzed
One-Family Dwellings . . . . . . 602 . . . . . . $31,285 . . . . . . 69.5 . . . . . . 56. l.
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . 6 . . . . . . 5, 617 . . . . . . • 7 . . 10. l.
Stores . . . . . . . . . . . . . . . . . . . . 27 . . . . . . 4,665 . . . . . . 3. l . . . . . . 8.4
Multiple Dwellings . . . . . . . . 32 . . . . . . 3, 529 . . . . . . 3.7 . . . . . . 6. 3
Vacant Lots . . . . . . . . . . . . . . . 153 . . . . . . 2,689 . . . . . . 17.7 . . . . . . . 4.8
Apartment Houses . . . . . . . . . . 17 . . . . . . 2,514. . . . . . . 2.0 . . . . . . 4.5
Office Bldgs, Ware-
houses & Theatres . . . . . . . © e 4. . . . . . . l, 873 . . . . . © .5 . . . . . . 3-3
Garages, Gas Stations, etc. 9 . . . . . . l, 725 . . . . . . 1.0 . . . . . • 3. l
Industrial . . . . . . . . . . . . . . . . 10 . . . . . . l, llā . . . . . . l. 1 . . . . . . 2.0
Flats over Stores . . . . . . . . . 6 . . . . . . 769 . . . . . . • 7 . . . . . . 1.4
All Types 866 $55,779 1OO ... O lOO ... O
In Table I) given below, the percentages relating to taxes assessed against
O.” type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
Of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 33.5 percent of the tax levy
assessed against the delinquent parcels and were responsible for 56.1 percent of
the Current delinquency charged to these same parcels. The third column is a
ratio Cf relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OYl G
- Analyzed. Analyzed
O Vacant Lots . . . . . . . . . . . . . 1.6 . . . . . . . . . . . 4.8 . . . . . . . . . . . . . 3.0
One-Family Dwellings . . . . 33.5 . . . . . . . . . . . 56. 1 . . . . . . . . . . . . . l. 7
Multiple DWellings . . . . . . . 3.8 . . . . . . . . . . . 6.3 . . . . . . . . . . . . . l. Tº
Hotels, Clubs,
Rooming Houses . . . . . . . . . . 5.9 . . . . . . . . . . . 10.1 . . . . . . . . . . . . . l. 7
Garages, Gas Stations, etc. 3. 3. . . . . . . . . . . . 3. l © O 6 6 e o e º e 9
Apartment Houses . . . . . . . . 5.6 . . . . . . . . . . . 4.5 . . . . . . . . . . . . . 8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . 7.0 . . . . . . . . . . . 3. 3 . . . . . . . . . . . . . ... 5
Industrial . . . . . . . . . . . . . . 4.5 . . . . . . . . . . • 2.0 . . . . . . . . . . . . . .4
Stores . . . . . . . . . . . . . . . . . . 29.9 . . . . . . . . . . . 8.4 . . . . . . . . . . . . . ... 3
Flats over Stores . . . . . . . 4.9 . . . . . . . . . . . l. 4. . . . . . . . . . . . . . 3
All Types lOO ... O lOO ... O
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
ºercentage of the total tax originally levied on each type of property which, at
One date Of the survey, was still unpaid. -

645O
City Analysis — Topeka, Kansas.
— 5 —
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
O Type of Property By Number By Amount
of Parcels Tax Levy
One-Family Dwellings . . . . . 13.7 . . . . . 8
Multiple Dwellings . . . . . . 10.6 . . . . . 8
Apartment Houses . . . . . . . 10.6 . . . . . 4.
Stores . . . . . . . . . . . . 6. l
Flats over Stores . . . . . . 4. l
Vacant Lots . . . . . . . . . . 26. 5
Office Bldgs. , Ware-
9 ©
3 tº © gº
2
houses & Theatres . . . . . . 6.0 . . . . . 2.4
Industrial . . . . . . . . . . 11.6 . . . . . 2.2
Garages, Gas Sta-
tions, etc. . . . . . . . . . 6.9 . . . . . 4.7
Hotels, Clubs,
Rooming Houses . . . . . . . . . 9.7 . . . . . . 8.5
All Types l3.” 5. G
O Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.
645O
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
DIVISION OF REAL ESTATE TAxArion
I N S E L E G T E D C T i ES
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
This report is for the
CITY OF TOPEKA, KANSAS
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed. -
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE - WHOLE CITY SAMPLE WHOLE 1. Year analyzed began November 1,1938
. PARCELS In In Decrease from PARCELS CITY
ALL PARCELS (year Year Current year analyzed DELINQUENT PARCELS ONLY (year (year Current year began November l, 1933
analyzed) Analyzed Year Amount Peggent analyzed) analyzed)
A. B. C. D. © O Cº. H. I • Delinquency reported as of March l8, 1934
Is NUMBER OF PARCELS 6.308 || Est. 40.000 - XXXXX XXXXX W. NUMBER OF PARCELS 866 | XXXXX 2. The fiscal year of
9 © 9 g this city begins January l
II. ASSESSED WALUE WITAXES DELINQUENT Taxes are due---- Previous Nov. 1
º w *:N 5 l6. O a • Land and buildings $ 55,779
a • Land and buildings * 30,691,719 # 58,707,220 | $49,313,365 so,393,85 y XXXXX Taxes become delinquent S
b. All propert b. Percentage of levy (IWa) -
property XOXOXOXOX 8l, lz5,214 68,682,312 || 12,442,902 l:5.3 5-0 | xxxxx 3. Sample parcels represent 1528 percent of city
c. Percentage of a to b c. All propert - total (I Column C), and 53.3 percent of
g XXXXX 72.4 71°8 | xxxxx XXXXX property XXXXX |$ 164,427 assessed value of land and buildingſ:
III. TAX RATE (dollars per $1000) Plus d. Percentage of levy (IVb) (IIa Column C).
36. 36,48 42.10 || Plus 5.62 XOXOCCX 6.0
IV. TAX LEWY 48 $2.4|| The delinquency data on the * Assessed value for current year of parcels
sample parcels is for real analyzed was $25,793,522, a decrease from .
a • Land and buildings l.ll.9.628 º - tº:- _ || property only. The delin- year analyzed of $4,898,197 or 1620
9 9 quency data for the entire percent. amº
b. All Property | city is on all property, both -
XCCCXX 2,740,457 2,706,439 34,018 l, Pll real and personal. r 5, Columns 13 and l3 indicate the responsibility
I - of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaide
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE ||
OF By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) E-
PROPERTY * | *- ::, ..., |gºrent Percent- Amount Percent- || Num- |Percent- I Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- yze Year age De- age. Die- ||ber |º- agº, Dis- ||Number of Aºount of (Percentages of number in Column 9. Table 2)
tribu- Grea 36 tribu- :*- # §u- Parcels tax levy ||
l. 2. “3. 4. $. tº a 7, tiºn 9. 10- ll. 12. % ºtos *linto" One-family Multiple Apartment
e © O !Condition isiºn. Dwellings Houses
one-family Dwellings | *.* 69.5 $10,274,334|$8,589,723 l6.4 $ 374,807 33.5 602 : 69.5 $ 31, 285 56, l 13, 7 8,3 number analyzed 602 32 l?
Multiple Dwellings 3ol 4,8 l,l?8,50l 983,185 l6.6 42,991 3,8 32 3.7 3,529 6.5 LO. 6 8.8 ||, ge (percentages) 100 l()0 1OO
Apartment Houses l66 2,5 l, 756, 144| l,464,231 lă, 7 63,334 5, 6 l? 2,0 2,514 4.5 10.6 4-0 || Under 15 years 20.l. l8,8 5, 9
Stores 393 6, 2 9,190,045| 7,804,675 15.1 335,252 29, 9 27 3 el 4,665 8.4 6,9 1.4 || over 15 years 79.9 8le 2 ###
|Repair status
Flats over Stores 139, 2.2 l,489,505 || l, 238,805 l6, 8 54,337 4e 9 6 • 7 769 l, 4 4o 3 l, 4 (Percentages) lOO lOO 1OKO
Wacant Lota 584 9, 2 491,175 408, lea 16.9 17,918 l, 6 153 I lºys 7 3,689. 4, 8 26, 2 lă.0 locos Condition l,625 &ag tºº
Office Bldgs. , Ware- nor repairs
houses & Theatres 67 l-l 2,149,010], l,791, l00 l6e 7 78,395 7's O 4. •5 l, 4873 3.3 6.0 2.4 | needed 44.2 Q 28, l 4le 3
- - Major repairs
Industrial 86 l, 4 l, 370,000 l, 144,240 l6.5 49,977 4.5 10 l l el l,ll3 2.0 ll. 6 2, 2 needed 35 s 2 43 o 8 52s 9
Garages, Gas Sta- l -
tions, etc. l30 2. l l,010,540 857,600 l62 l 36,864 3e3 9 le 0 l,725 3. l 6, 9 £1.7 |Unfit for use 4, 3 3 ol 5 e 9
Hotels, Clubs ſ
Rooning House; 62 l.0 l,802,465 l,5ll,795 l6. l 65,753 5.9 6 a 7 5,617 lo. l 9s 7 8.5
TOTAL 6,308 || 100 30,691,719|25,793,522 l6.0 l, llg,628 100 866 || 100 55,779 100 l3, 7 5, 0
REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
statue were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
The products of the assessed values and rates do not equal exact amounts of the final leviae due to certain corrections and adjustments,
Assessments and tax







City Analysis - Trenton, New Jersey.
~ 3 -
CITY OF TRENTON, NEW JERSEY
Percent ages from the preliminary analysis of delinquent taxes in
Trent On, New Jersey follow:
Table A: PARCELS ANALYZED
Type of Property Number Percent age Distribution
One Family Dwellings . . . . . . . . 3,264. . . . . . . . . 36.4
Multiple Dwellings . . . . . . . . . • 3,590 . . . . . . . . 40. l.
Apartment Houses . . . . . . . . . . . . 48 . . . . . . . . .5
Sºores . . . . . . . . . . . . . . . . . . . . . Q 333 • . . . . . , 3.7
Flets over Stores . . . . . . . . . . . 383 . . . . . . . . 4.3
Wacant Lots © e º 'º D o e e e o e o e o e e O 939 © 9 & e o e º Q lO. 5
Office Bldgs. , Ware-
houses and Theatres . . . . . . . . . 96 • . . . . . . . l.l
Industrial . . . . . . . . . . . . . . . . . . 82 . . . . . . . . .9
Garages, Gas Stations, etc. . 140 . . . . . . . . l. 6
Hotels, Clubs,
O Roominé, Houses . . . . . . . . . . . . . . 84 -- . . . . . . .9
8,959 100.0
In Table B are shown the assessed values for each type of property studied,
and the percent age of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed. In Current Year Percentage
(1933) (1934)
(thousands) (thousands)
One Family Dwellings . . . $ 14,069 . . . . . . $ 13,975 . . . . . . . • ?
Multiple Dwellings . . . . . l4, 383 . . . . . . l4, 295 . . . . . . . • 6
Apartment Houses. . . . . . . . l, 232 . . . . . . l, 191 . . . . . . . 3.3
Stores • . . . . . . . . . . . . . . . O 5, 777 . . . . . . 5,659 . . . . . . . 2. l.
O Flats Over Stores . . . . . . 3,865 • . . . . . 3,735 . . . . . . . 3.4
Vacant Lots . . . . . . . . . . . O 958 . . . . . . 926 . . . . . . . 3. 3
Office Bldgs. , Ware-
houses & Theatres . . . . . . 3, 172 . . . . . . 3,081 - . . . . . . 2.9
Industrial . . . . . . . . . . . . . 6,919 . . . . . . 6,783 . . . . . . . 2.0
Garages, Gas Stations, etc. l,059 . . . . . . l,029 . . . . . . . 2.8
Hotels, Clubs,
Rooming Houses . . . . . . . . . . l, 140 - - - - - - l, 128 - - - - - - - l. 1
All Types $52,578 $51,809 l. 5
In Table C below is shown the number of each type of property in the
Sampling that are delinquent , the total amount of delinquency and the percentage
of distribution:
O 6296
City Analysis - Trenton, New Jersey
- 4 -
Table C: PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels |By Number By Amount
Analyzed Analyzed
Multiple Dwellings © & 0 & 0 & l,622. . . . . . $186,334 Q e º º e C 38, 6 © C Q 9 & 0 & 29.8
One Family Dwellings © tº e () l, 499. . . . . . 171,378 © º O O e & 35, 7 © O © C & © tº 27.4
Stores • * * * * * * * * * * e º e o e o e 153. . . . . . 62, 197 & © O O O O. 3.6 C & © tº e o 'º' 9.9
|Flat S Over Stores & O C & © & © 191, . . . . . 53,720 © O 6 & © O 4.5 & © Q @ 9 @ Q 8, 6
Industrial & © tº e o e e º 'º e º e o e 4l . . . . . . 53,675 © & Q & Q @ l,0 tº O O e º B O 8, 6
Office Bldgs. , Ware-
houses & Theatres © & C C C e C 43. • . . . . 29,351 O 9 @ 9 & © lel © Q @ O e º Q 4.7
Apartment Houses e e o e o e e 30. . . . . . 22,280 © tº 6 e e Q • ? © & e o O & Q 3.6
Garages, Gas Stations, etc. 73. “ . . . . 17,844 • . . . . . l. 7 . . . . . . . 2.9
Wacant Lots © 6 e o 'º e a e e o sº e o 0. 522. . . . . . 15,865 O © Q & Q (9 l2.4 Q & Q @ 9 @ Q 2.5
Hotels, Clubs, -
Rooming Houses • . . . . . . . . . . 30. . . . . . 12,472 O 9 O 6 @ 9 • ? • . . . . . . 2.0
All Types 4, 204 $625, ll6 100.0 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important . The first column of this table shows the percentage distribution
* Of the tax levy against the several types of property. The second column shows
`N.
the percent age distribution of total current delinquency against these parcels.
For example, one family dwellings bore 26.7 percent of the tax levy assessed
against the delinquent parcels and were responsible for 27.4 percént of the
Current delinquency charged to these same parcels. The third column is a ratio
of relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percent age of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels Olle
Analyzed Analyzed
Apartment Houses • . . . . . . . . . 2, 3 e 9 @ 6 c e o 6 e e > 0 ° 3, 6 Q @ e º e e º t e o e e 1.6
Garages, Gas Stations, etc. 2.0 . . . . . . . . . . . . . 2.9 • . . . . . . . . . . . 1.5
Wacant Lot s • . . . . . . . . . . . . . . l. 8 © 6 6 @ e o o e s 6 e > 0 2.5 • • . . . . . . . . . . 1 4.
Flats over Stores . . . . . . . . . 7.4 • , . . . . . . . . . . . 8.6 . . . . . . . . . . . . 1-2
Multiple Dwellings . . . . . . . . 27.4 • . . . . . . . . . . . . 29.8 © e º O & © 2 O & © Q @ l l
One Family Dwellings . . . . . . 26.7 . . . . . . . . . . . . . 27.4 • . . . . . . . . . . . 1.0
Stores • . . . . . . . . . . . . . . . . . . .11-0 © º O & © 6 @ O & © e o º 9,9 © e o 'º e º e o e e o o .9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . 2-2 - . . . . . . . . . . . . 2.0 . . . . . . . . . . . . , 9
Office Bldgs. , Ware- -
houses & Theatres © & © to 9 tº e o 9 6.0 • . . . . . . . . . . . . 4, 7 © tº 9 tº º v Q o o O © º .8
Industrial . . . . . . . . . . . . . . . . 13-2 ... . . . . . . . . . . . 8.6 °.. • . . . . . . . . . • ?
*ºmmºdºmºsºmeº
lOO ... O 100.0

6296



City Analysis “ Trent on, New Jersey
- 5 -
The first column of Table E below shows the percentage of the number of
Onarcºis analyzed that are delinquent. The second column of Table E shows the
percent age of the total tax levied originally on each type of property which, at
the date of the survey, was still unpaid.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings • . . . . . . . . . . 45.9 • . . . . . . 36.6
Multiple Dwellings . . . . . . . . . . . . . 45.2 . . . . . . . 38.9
Apartment Houses . . . . . . . . . . . . . . . 62.5 . . . . . . . 54.3
Stores • * * * * * * * * * * * * * > e o e e < e e o e e 45.9 © C & © tº & O 32.3
Flats over Stores Ö & © O © 6 6 e e o e º O O 49.9 © C C Q tº 9 º' 41.7
Wacant LOt s & © e & 6 e º o e o e o 'o e e s e o e C 55.6 Q @ Q & Q S C 49, 7
Office Bldgs. , Ware-
houses & Theatres O © 0 & 9 C C & © e e s e e 44.8 O O © tº O & © 27, 8
O Industrial . . . . . . . . . . . . . . . . . . . . 50.0 . . . . . . . 23.3
Garages, Gas Sta-
tions, etc. tº t e º e o e o e º e e s • * * * * * e 52. l . . . . . . , 50-6
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . 35.7 … . . . ... 32.8
All Types 46.9 35, 7
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
6296
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENSUS
DiVISION OF REAL ESTATE TAXATION
I N S E L E G T E D C IT H E S
Table lº Summarizes general property tax delinquency in the city as a whole and for samples analyzed
This report is for the
Crty of TRENTON, NEW JERSEY
The above analysis is a part of Civil Worke Project F-40.
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
--- . . . . . . — — —--~~~~<-------- - * ******** - e..…< \{ O T E S ----e.
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY WHOLE - º 3
PARCELS In In Decrease from #:s CITY l, Year analyzed began January 1 1935
ALL PARCELS ( Year Current year analyzed (
year remiº year year Current b January l - 1934
analyzed) Analyzed Year Anºt Peysent windºwns ONLY º analyzed) . year began
A • B. C. D. © * He I • Delinquency reported as of December 31-19%
I. NUMBER OF PARCELS 8,959 || Est - 35,000 XXXXX XXXXX || W. NUMBER OF PARCELS 4, 204 || XXXXX 8. The fiscal year of January 1
- this city begins
- May 1 – Nov. 1 - in 1933
II, ASSESSED WALUE $ - $ $ WITAXES DELINQUENT Taxes are due----Changed to quarterly 1934
$ 52,578,788 l63,783,220 |$ 160,845,724 $ 2,937,496 || l.8 a • Land and buildings . - - º
a. Land and buildings * y $ 625,116 XXXXX Taxes become delinquent June l - Dec. l
O t f b. Percentage of levy (IWa) -
b. All property XXXXX l85,998, 7.45| l82,402, 349| 3,596,596 || l'.9 - 35.7 XXXXX 3. Sample parcels represent 85.6 percent of city
c. Percentage of a to b - c. All property - total (i Column c), and 33.1 percent of
- XXXXX 88.l. 88, 2 XXXXCX XXXXX XXXXX - $2,385,488 assessed value of land and buildings
III • TAX RATE (dollars per $1000) - d. Percentage Of levy (IVb) - (IIa Column C) o -
33.3O 35, 30 36, OO || Plus 2.70 8. l XXXXX 36.9 Assessed value for current year of parcels
The delinquency data on the 4.
IW, TAX LEWY - sample parcels is for real analysed was $51,809,288, a decrease from
a. Land and buildings l,750,875 - tº - - || property only. The delin- year analysed ºf #####30 or is
quency data for the entire percent a
b. All Property * plus . city is on all property, both -
- XXX XX 6,456,860 6, 796,804 Plus 339,944 5. 3 real and personal. 5. Columns 13 and l4 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
tº re- shows the percentage of total number of par-
cels analyzed on which taxes are , unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid. \ º
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DRLINQUENCY OF SAMPLE
By Number - By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#y *|Persº- |}. Current Percent- || Amount Percent- || Num- |Percent- i Amount Percent- By By | TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis– Analyze Year age De- age Dis- ||ber |ºgº, Dis- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
- tribu- Crea 36 • * tribu- tº- #; Q_º Parcels tax levy -
l. 2. tigh 4. $. Ö e 7. tiºn 9. 10- ll. l2. % ºtes *linto" (One-family Multiple | Apartment
Condition Dwellings IDwellings Houses
one-Family Dwellings | **** 36.4 || $14,069,070 |$13,975,850 .7 || $ 468,500 26. 7 ||1499 35.7 |$ 171,378 27.4 45.9 ** ||Number analyzed l, 499 l,622 || 30
Multiple Dwellings 3,590 40. l 14,383, l'70 l4,295,910 • 6 478,960 27, 4. l622 38. 6 l86,334 29, 8 45, 2 38.9 e (percentages). LOO lOO 1OO
Apartment Houses 48 .5 l, 232,000 || 1, 191,830 3. 3 4l, O26 2. 3 3O • ‘7 22,280 3 s 6 62.5 54 • 5 under is years l3e3 2O e 2 . . 13 e 3
Stores 333 3, 7 5,777,862 5,659,387 2.l l92,403 ll. O l33 3, 6 Ö2, 197 9, 9 45.9 32, 3 over 15 years 86.7 - 79 s 8 86,7
- - epair status Fºmºrrºm
Flats over Stores 383 4.3 3,865,925 3,735,800 3.4 l28,735 7.4 l91 4, b 53,720 8, 6 49.9 4le 7 (Percentages) lOO 100 LOO
Wacant Lot 8 959 10.5 958,486 926,436 35. 3 3l, 918 l. 8 522 l2.4 lă,865 2.5 55.6 ***7 ilgood condition 33 a 4 38.5 70.0
• - ra- - Mi ir
::::::::::::...” 96 l.l 3,172,525 || 3,081,975 2.9 || 105,645 6. O 45 l, l 29, 35l 4 - 7 44.8 an.e ||...” 49e 8 || 52 o 6 26 o 7
- - Major repaira F-
Industrial 82 .9 6,919,600 6,783,450 2.0 230,423 l3.2 4l l.O 53,675 8.6 50, O 25, 5 needed l4 e6 7 o 4 3,3
- º;..." sº- l4G 1 .. 6 1,059,175 | 1,029,925 2.8 35,271 2. O 75 l. 7 l'7,844 2.9 52.l 50-6 ||Unfit for use 22, 2 1.5. <-->
© -
º: i: 84 • 9 1,140,975|| 1,128,725 l-l 37,994 2.2 30 • '7 l2,472 2. O 35.7 32,8 -
TOTAL 8,959 || 100 52,578,788 || 51,809,288 l.5 l,750,875 loo 4204 || 100 625, lló | 100 46.9 35.7
REMARKS:

The sample parcels used are those cºntained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b). Hepresentative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots o Assessments and tag:
status were taken from official city tax records.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
City Analysis - Waterbury, Connecticut.
–3–
CITY OF WATERBURY, CO:{iſº}TICUT.
Percentages from the preliminary analysis of delinquent taxes in
Waterbury, Connecticut, follow:
Table A: PARCELS ANALYZ.ED
Type of Property Number Percentage Distribution
One Family Dwellings. . . . . . . . . . . . 96
Multiple Dwellings. . . . . . . . . . . . . . 349
Apartment Houses. . . . . . . . . . . . . . . . 155
Stores. . . . . . . . . . . . . . . . . . . . . . . . . . 64
Flats over Stores. . . . . . . . . . . . . . . 108
Vacant Hots. . . . . . . . . . . . . . . . . . . . . 16
Office Bldgs, Ware-,
houses & Theatres. . . . . . . . . . . . . . . 105
Industrial. . . . . . . . . . . . . . . . . . . . . . 32
Garages, Gas Stations, etc. . . . . 59
Hotels, Clubs,
Roominé Houses. . . . . . . . . . . . . . . . . . 32
All Types l, Oló
© e º & © C tº e o O & e C & 9.4
• . . . . . . . . . . . . . 34.4
• . . . . . . . . . . . . . 15.3
O tº e º 'º dº a tº e s e º O & 6.3
• . . . . . . . . . . . . . 10.6
© ſº º e Q & Q & e º O O 9 O l. 6
• . . . . . . . . . . . . . 10 3
C C C C C C C & © º O O © O 3. l
5.8
© O & B e º ºs e º e º O © º
tº tº & © tº e º 'º e s e o & © 3.2
100. O
In Table B are shown the assessed values for each type of property studied,
and the percentage of decrease or increase in each for the current year as com—
pared With the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property. In Year Analyzed In Čurrent Year Percentage
(1933) (1934) Increase Or
L934 1935 Decrease
(thousands) (thousands)
One Family Dwellings...... $ 1,029 © 6 e & O o º O C & © $ l, Ol.9 • . . . . e-l-O
Multiple Dwellings . . . . . . . 2,323 - . . . . . . . . . . 2, 315 . . . . . . ~.4
Apartment Houses. . . . . . . . . . 5,571 . . . . . . . . . . . 5,567 . . . . . . ~-l
Stores • . . . . . . . . . . . . . . . . . . 3,984 - . . . . . . . . . . 3,973 . . . . . . -- 3
Flats Over Stores . . . . . . . . l, 924 . . . . . . . . . . . l, 931 . . . . . . -- 2
Vacant Lots . . . . . . . . . . . . . . 125 . . . . . . . . . . . 125 . . . . . . ---
Office Bldgs. , Ware
houses & Theatres. . . . . . . . . 9,
Industrial. . . . . . . . . . . . . . . . 5,
Garages, Gas Stations, etc. l,
Hotels, Clubs,
O <0 & 0 & 0 & º O © e Q 9,938 • . . . . . *l. O
3O © o 'o & © 6 tº C C tº O 5, 629 © C 3 tº G & --. Ol
96 © e o e º º e s a O C. l, 881 © & 6 & sº do ~. 8
Rooming Houses. . . . . . . . . . . . 1,927 - - - - - - - - - - - l, 889 . . . . . . -3.0
All Types $34,253
In Table C below is shown the number
$34,261 +. O2
of each type of property in the
Sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C: PARCELS DELI. GUET
Type of Property. By Number
Parcels
Analyzed
By Amount, |Percentage £istribution
Parcels By Number By Amount
Analyzed
Apartment Houses • . . . . . . . . . . . . . 63 Q @
Office Bldgs, Ware-
houses & Theatres . . . . . . . . . . . . 25 . .
* *
. . . . . $56,679 Q & Cº º () 20, 9 O tº e Q tº 6 e 29.3
© C C C C 39,200 Q & © & © 8, 3 O © & Q & © 20, 2

6325

City Analysis - Waterbury, Co illecticut.
–4–
Flats over Stoies. . . . . . . . . . . . 39 . . . . . . . 37,619 . . . . . . . 13.0 . . . . . . 143
Stores . . . . . . . . Q & © º e e e s e a e o e o 9 2O e C C C to e Q 21, 203 e e o O 9 & 6.6 tº e º O © e ll.0
Multiple DWellings. . . . . . . . . . . 93 © tº C & © O O 13, 170 . . . . . . . 30.9 • e ºs e O Q 9.4
Hotels, Clubs,
Roominé Houses . . . . . . . . . . . . . . 14 . . . . . . . 17,505 . . . . . . . 4.6 . . . . . . 9. O
Garages, Gas Stations, etc. . . 15 . . . . . . . 8,209 . . . . . . . 5.0 . . . . . . 4.2
One-Family Dwellings . . . . . . . . 21 . . . . . . . 3,295 . . . . . . , 7.0 . . . . . . 1.7
Industrial . . . . . . . . . . . . . . . . . . 6 . . . . . . . 1,457 . . . . . . . 2.0 . . . . . . • 8
Vacant Hots . . . . . . . . . . . . . . . . . 5 . . . . . . . 227 . . . . . . . l. 7 . . . . . . •l
All Types 3Ol $193,564 100. O 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcel s
are important.
The first column of this table shows the percentage distribution of the
tax levy against the several types of property. The second columm shows the
percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 3.0 percent of the tax levy assessed
against the delinquent parcels and were responsible for 1.7 percent of the
Current delinquency charged to these same parcells. The third column is a ratio
Of relative delinquency.
Table D: TAX LEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax levy on Delinquent "axes two to Column
All Parcels on all Parcels OI le
Analyzed Analyzed
Flats over Stores. . . . . . . . . 5-6 . . . . . . . . . 14.3 . . . . . . . . . . . . 2.6
Apartment Houses. . . . . . . . . . 16.3 . . . . . . . . . 29.3 . . . . . . . . . . . . 1.8
Multiple Dwellings . . . . . . . 6.8 . . . . . . . . . 9.4 . . . . . . . . . . . . 1.4
Stores • . . . . . . . . . . . . . . . . . . 11.7 . . . . . . . . . 11.0 . . . . . . . . . . . . • 9
Garages, Gas Stations, etc. 5.5 . . . . . . . . . 4.2 . . . . . . . . . . . . ... 8
Office Bldgs, Ware-
houses & Theatres. . . . . . . . . 28.7 . . . . . . . . . 20.2 . . . . . . . . . . . . • ?
One-Family Dwellings. . . . . . 3.0 . . . . . . . . . l. 7
Vacant Lots . . . . . . . . . . . . . . •4 - - - - - - - - - •l . . . . . . . . . . . . • 3
Hotels, Clubs,
© º O © O & © o O p & © • 6
RO Oming Houses. . . . . . . . . . . . 5.6 Q C & © C & O & C 9. O 10 O Q @ C C C C C, @ O 9 • 2
Industrial . . . . . . . . . . . . . . . . l6.4 O e O © tº O p & O ... 8 Q @ Q sº e C e º sº º e Q •l
All Types lOO ... O 100. O
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The Second column of Table E shows the
percentage of the total tax Originally levied on each type of property, which
at the date Of the Survey, was still unpaid.
63.25
City Analysis - Waterbury, Gonnecticut.
Table E: PERCENTAGE OF DELITIQUECY OF SAMPLE PARCELS
Type of Property By 1jumber By Amount Of
O Of Parcels Tax Levy
© tº 0 & 0 & 6 G & e a Q & ©
One Family Dwellings. . . . . . . . . . 21.9
Multiple DWellings. . . . . . . . . . . . 26.6 . . . . . . . . . . . . . 2
Apartment Houses. . . . . . . . . . . . . . 40.6 . . . . . . . . . . . . . . 3
Stores. . . . . . . . . . . . . . . . . . . . . . . . 31.3 . . . . . . . . . . . . . . l.
Flats over Stores. . . . . . . . . . . . . 36 4.
Vacant Lots. . . . . . . . . . . . . . . . . . . 31
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . 23.8 . . . . . . . . . . . . . . 13.3
Industrial . . . . . . . . . . . . . . . . . . . 18.8
Garage S, Gas Sta—
tions, etc. . . . . . . . . . . . . . . . . . . . 25.4 . . . . . . . . . . . . . . 13-3
Hotels, Clubs,
•l (* @ 9 @ 9 e º O e o O 9 tº 9
3
& Cº ſº a Q & © & C & © S o 6
© & Cº. º O 9 @ & © & © Q & © ... 8
Rooming Houses O º O © a c e º e º 'o e ge Q Q 43, 8 & G & & O e º O © tº $ e º e 27, 9
O All Types 29, 6 l?.4
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
63.25
O


ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CommeRCE
BUREAU OF THE CENSUS
DIVISION OF REAL ESTATE TAxarion
I N S E L E G T E D C IT I B S
Summarizes general property tax delinquency in the city as a whole and for samples analyzed
This report is for the
CITY of WATERBURY, CONNECTICUT
Table le
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S --
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY —um- • SAMPLE WHOLE 1. Year analyzed began May 1, 1933
PARCELS In In IDecrease : PARCELS ; *º-
ALL PARCELS ( Year Current year analyze ( year l, lº 34
year r— - year Current year began May l ;
analyzed) Analyzed Year Amount Peggent DELINQUENT PARCELS ONLY analyzed) analyzed) || - T
A. B. C. D. s © . o G. H. I • Delinquency reported as of April l, 1934
I, NUMBER OF PARCELS l, Olć 14, 799 - XXXXX XXXXX || W. NUMBER OF PARCELS Č01 | xxxxx 2. The fiscal year of
© º this city begins | was sº
II. ASSESSED WALUE VT TAXES DELINQUENT Taxes are due---- May 1 - October 1
. Land and build * ! -
a. Land and buildings # 34,253,035 |$133,379,694 |$133,300,374 || 3 79,320 •l a • Land an ings * 193,864 | xxxxx Taxes become delinquent June 1 - Nov. 1
* b. Percentage of levy (IVa) *
b. All property XXXXX 170,282,395 l62,479,841 || 7,802,554 4.6 - 17.4 | xxxxx 3. Sample parcels represent 6.9 percent of city
- c. All propert total (I Column C), and 25. 7 percent of
c. Percentage of a to b XXXXX 78.3 82.9 | xxxxx XXXXX property XXXXCX $ 938, le2 assessed value of land and buildings
III. TAX RATE (dollars per $1000) d. Percentage of levy (IVb) (IIa Column C).
32.5O 32.50 32.25 . 25 • Q8 - XXXXX l'7. O
IWe TAX LEWY The delinquency data on the * Assessed value for current year of parcels
© - sample parcels is for real analyzed was $34,261,575, an increase from
- º º - - property only. The delin- year analyzed of $8,540 or Plus . O2
a. Land and buildings l, ll3,224 quency data for the entire percent. 2
b. All Property city is on all property, both -
XXXXX 5,503,362 5, 221,630 281,732 *** || real and personal. 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid. *
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Value - By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
#: er | Percent- I Year Current Percent- || Amount Percent- ||Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyzed Year age De- age Di B- || ber *śiº- - age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 2.63 tribu- I'l Oll- tribu- Parcels tax levy -
t tion tion % Col.9toe lºcol.iito?
l. 2. tigh 4 • $. Öe 7. $ºn 9. | 10- ll. 12. #: i4. One-family Multiple | Apartment
Q - Condition Dwellings Dwellings Houses
One-Family Dwellings 96 9.4 $1,029,580 | $l, Ol'9,580 l.0 - |# 33,46l 3.0 2l 7. O # 3,295 l, 7 2l. 9. 9,8 Number analyzed 21. 93 63
Multiple Dwellings 349 34.4 2,323,765 2,315, 365 .4 75,522 6, 8 93 || 3O , 9 18, 170 9.4 26, 6 24, l e (percentages) lOO LOO lOO
Stores 64 6.3 3,984, 360 3,973,460 • 3 l29,492 ll. 7 2O 6.6 21, 203 ll.0 3l .. 3 l6.4 Over 15 years 100 | 98.9 lOO i
t * Repair status ==
Flats over stores 108 || 10,6 l, 924,090 1,921,090 .2 62,533 5, 6 39 13, O 27,619 l4, 3 36, l 44.2 (Percentages) lOO lOO 1OO
Wacant Lot a l6 l, 6 125, 200 l25, 200 tºº 4,069 • 4 5 l, 7 227 •l 3.l.. 3 5, 6 Good Condition 23, 8 26, 8 19, l
to Ces Plus —I Minor repairs -
:::::: *:::::...' lO5 lC. § 9,840,570 9,938, 170 l 40 319,819 28, 7 25 8, 3 39, 200 2O , 2 23, 8 l2, 3 needed 42.9 46 , 2 57, l
- - Major repairs
Industrial 32 3.l 5,630,465 5,629,905 • Ol 182,990 l6. 4 6 2, O l, 457 ,8 18, 8 , 8 needed l9. O 25, 8 20, 6
Sta- r.
*::::::::: b9 b. 8 l,896,330 l,88l, 930 • 8 6l,63l 5, 6 l5 5. O 8,209 4. 2 25.4 l3, 3 late for use l4.3 2, 2 3.2
: #: 32 - 3, 2 l,927, 200 l,889, 200 2.0 62,634 5, 6 l4 || 4.6 17,505 9. O 43.8 - || 27, 9
Plus wº -
TOTAL 1,016 || 100 34,253,035 | 34,261,575 . O2 |l, ll3, 224 lCO 3Ol 100 lº3,564 LOO 29 , 6 l'7.4
REMARKS:

The above analysis is a part of Civil Worké Project F-40.
The sample parcels used are those conjained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) répresentative high, medium, and low grade residential, areas, and (c) various types and locations of vacant lots.
status were taken from official city;tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
Assessments and tax
|




City Analysis -3-
CITY OF WHEELING, WEST VIRGINIA
Percentages from the preliminary analysis of delinquent taxes in
O Wheeling, West Virginia, follow:
Table A: PARCELS ANALYZED.
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . 2,017 . . . . . . . . . . . . . 62.9
Multiple Dwellings . . . . . . . . . . . . . 587 . . . . . . . . . . . . . 18.3
Apartment Houses . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . .6
Stores © O 6 o O e e c o o e e e o c e o e Cy 6 e o e o 'º 90 C e º e º C C C C C C C, @ 2.8
Flats over Stores . . . . . . . . . . . . . . . 119 . . . . . . . . . . . . . . 3.7
Vacant Lots . . . . . . . . . . . . . . . . . . . . 199 • . . . . . . . . . . . . . 6.2
Office Bldgs. , Ware-
houses & Theatres © C o e o e e º Q o O & © tº 7O • * c e o e o e o e o e s e 2.2
Industrial . . . . . . . . . . . . . . . . . . . . . 9 • . . . . . . . . . . . . . • 3
Garages, Gas Stations, etc. . . . . . 73 . . . . . . . . . . . . . . 2.3
Hotels, Clubs,
Rooming Houses • * * * * * * * * * * * * * * * * ...— 21 e e e o e o e e e e g o e e - .7
All Types . . . 3, 203 lOO ... O
In Table B are shown the assessed values for each type of property
Studied.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed
(1932) (1933)
(thousands)
One Family Dwellings . . . . . . . . . . . . . . . $9,383
Multiple Dwellings . . . . . . . . . . . . . . . . . 2, 202 XC tº
Apartment Houses • . . . . . . . . . . . . . . . . . . 482 jQ
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,861 * * * * * *
Flats over Stores . . . . . . . . . . . . . . . . . . l, 406 +&V&il-
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . 156 -
Office Bldgs. , Ware- Aable
O houses & Theatres . . . . . . . . . . . . . . . . . . 4,700
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . 432
Garages, Gas Stations, etc. . . . . . . . . . . l, 795
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . . . " #3–
All Types $54,335
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:
414




City Allalysis - Wheeling, West Virginia.
–4–
Table C : PARCELS DELITIQUENT
Type of Property By Number By Amount Percentage Distribution
Parcel S Parcel S By Number By Amount
Analyzed Analyzed.
One-family DWellings. . . . . . . . . . 288 . . . . . . $12,281 . . . . . . 59.9 . . . 35.6
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . 10 . . . . . . . . 5,578 . . . . . . 2.1 - l6.2
Multiple DWellings. . . . . . . . . . . . 10l. . . . . . . ... 5,031 . . . . . . 21.0 . . . 14-6
Stores. . . . . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . 4,591 . . . . . . l. 7 . . . 13.3
Flat S over Stores. . . . . . . . . . . . . 18 . . . . . . . . 3,545 . . . . . . 3.7 . . . 10.3
Garage 3, Gas Sta—
tions, etc. . . . . . . . . . . . . . . . . . . . ll . . . . . . . . ] , 719 . . . . . . 2.3 . . . 5.0
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . o 3 • . . . . . . • 1,391 . . . . . . • 6 . . . 4. l
Vacant Lots. . . . . . . . . . . . . . . . . . . 4l . . . . . . . . 255 . . . . . . 8.5 . . . ... ?
Industrial . . . . . . . . . . . . . . . . . . . . 1 - ... . . . . . 76 . . . . . . • 2 . . . .2
48l. $34,467 100. O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same par-
Cel S are important.
The first column of this table shows the percentage distribution of the tax
levy against the several types of property. The second column shows the
percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 38.7 percent of the tax levy
assessed against the delinquent parcels and were responsible for 35.6 percent
of the current delinquency charged to these same parcels. The third column is
a ratio of relative delinquency.
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to
All Parcels on all Parcels Column
Analyzed Analyzed
Flat S Over Stores. . . . . . . . . . . 5.8 . . . . . . . . . . . • 10.3 . . . . . . . . l. 8
Multiple DWellings. . . . . . . . . . 9. 1 . . . . . . . . . . . . 14.6 . . . . . . . . l. 6
Vacant Lots . . . . . . . . . . . . . . . . . •6 . . . . . . . . . . . . • 7 . . . . . . . . l. 2
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . 3.5 . . . . . . . . . . . . . 4.1 . . . . . . . . l. 2
-Stores. . . . . . . . . . . . . . . . . . . . . . ll. 7 . . . . . . . . . . . • 13-3 . . . . . . . • l-l
One-Family Dwellings. . . . . . . . 38.7 . . . . . . . . . . . . 35.6 . . . . . . . . .9
Office Buildings, Tare-
house S & Theatres. . . . . . . . . . • 19.4 . . . . . . . . . . . • 16.2 . . . . . . . . • 8
Garage S., Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . 7-4 . . . . . . . . . . . . 5.0 . . . . . . . . . 7
Industrial . . . . . . . . . . . . . . . . . • 1 - 8 . . . . . . . . . . . . • 2 . . . . . . . . •l
Apartment House Ś . . . . . . . . . . . 2.0 . . . . . . . . . . . . 0.0 . . . . . . . . •0 -->
lOO ... O 100.0
6289
City Analysis – Wheeli
ng, West Virginia
The first column
parcels analyzed that
the percentage of the
Which, at the date of
Type of
–5–
of Table E below shows the percentage of the number of
are delinquent. The second column of Table E shows
total tax originally levied on each type of property
the Survey, Was Still unpaid.
Table E: PERCETAGE OF DELIHIQUEICY OF SAMPLE PARCELS
Property By Number By Amount of
on Parcels Tax Levy
One Family Dwellings. . . . . . . . . . . . & º 14.3 . . . . . . . . . . . . . . . 14.1
liultiple Dwellings. . . . . . . . . . . . . . . . . 17.2 . . . . . . . . . . . . . . . 24.7
Apartment Houses. . . . . . . . . • * e o e º 'º e o e 0.0 . . . . . . . . . . . . . . . 0-0
Stores. . . . . . . . . © & e º e s e * * * * > e º e º e sº e ge 8-9 . . . . . . . . . . . . . ... 17.3
Flats Over Stores. . . . . . . . . . . . . . . . . . 15. 1 . . . . . . . . . . . . 27.3
Vacant Lots. . . . . . . . . . . © e º e º e º e º e º g . 20.6 . . . . . . . . . . . . . . l'7.7
Office Blågs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . . . . 14.3 . . . . . . . . . . . . 12.8
Industrial . . . . . . . . . . . . . . . . . . . . . . . . . ll. 1 . . . . . . . . . . . . . . . 1.9
Garages, Gas Sta–
tions, etc. . . . . . . . . . . . . . . . . e e e º e - . . 15. 1 . . . . . . . . . . . . . . . l0.3
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . © e o ºr e s e º ºs 14.3 . . . . . . . . . . . . . . • 17, 7
All Types 15.0 l6.4
Copies of this piº
Division of Real Estat
ºx
* >
eliminary report imay be procured by writing to the
e Taxation of the Bureau of the Census, Department of
COImmerce, Washington, D. C.
6289
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of Commerce
BUREAU OF THE CENSUS
Division of REAL ESTATE TAxarion
I N S E L E G T E D C I T I B S
CITY OF
This report is for the
WHEELING, WEST WIRGINIA
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those, oontained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
status were taken from official city tax records:
Inventory, CWA Project F-39.
Statutory changes provide for varying rates on different classes of property, too detailed to be shown in this chart.
Table le Summarizes general property tax delinquency in the city as a whole and for Bamples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for Bample parcels analyzed.
- Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
i ---- N 0 T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE l, Y b January—l.
PARCELS In In Decrease from PARCELS CITY ear analyzed began ll l.l.932
ALL PARCELS (year Year Current year analyzed NT P (year (year Current year began January 1, 1933
analyzed) Analyzed Year Anºt Percent DELINQUENT PARCELS ONLY analyzed) analyzed) *
A. o C. © © © G. H. I • Delinquency reported as of June 30, 1933–
I, NUMBER OF PARCELS 3,205 l3,769 --> XXXXX XXXXX ||W. NUMBER OF PARCELS 48l XXXXX 2. The fiscal year of
© p 9 © this city begins July l
II, ASSESSED WALUE t WI.TAXES DELINQUENT Taxes are due---- November 1
lC4.400 ... 2 a. Land and buildings $ 34,467 -
a • Land and buildings $ 24,269,860 |$ 61,563,075 $61,458,675 $ 9 Plus 2 XXXXX Taxes become delinquent J. 30
Plus Ul b. Percentage of levy (IWa)
b • l t o vy 8. l5.4
: All property XOCOOX 92,285,595 llo,912,600 18,657,005 20.2 XXXXX 3. Sample parcels represent 23,3_percent of city .
e Percent of a to b - r . All propert * total (I Column C), and ercent of
C ntage XCCXXX 66.7 *** | xxxxx XXXXX ** **śks) XXXXX $ l6l ,464 *::::::: zº, of land and buildings
• T (doll r $1000 d. Percentage of 1 a Column C) •
in ºr ***) 9, 25 9.25 | See Note tº- º •rents ºf law (nº |. L9.7
IWe TAX | The delinquency data on the 4. Assessed value for current year of parcels
sample parcels is for real analyzed was $–-- thousand, a
a. Land and buildings 224,491 - --> º- --> property only. The delin- decrease from year analyzed of $ Q- tº
quency data for the entire thousand or -- percent e
b. All Property city is on all property, both t
XOYOCOX 820,440 558,856 261,584 31, 9 real and personal. 5. Columns l8 and lá indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
gels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE ||
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) == —1- 1–
TYPE OF I. • !
PROPERTY TNTEEFTForcem: Kºizes 1%;" Percent- Amount Percent- || Num- |Percent- || Amount Percent- By By | TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- yz ear age De- ege Dis- ||ber lºgº, Pie- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 30 tribu- tº- ---- #;"- Parcels tax º |
.* l, 2. I*g: 4. $. Ös 7. | tiºn 9. 10. Tll. 12. *** [*Hito" (One-family Multiple | Apartmen
!Condition Drelling: Draining: House 8
Øne-family Dºellinge 2,017 62.9 |{}9,383,604 --> $ 86,798 38, 7 288 59.9 || $ 12,281 35 e 6 l4,3 l4.l. Number analyzed £88 lCl dº
Multiple Drellinge 587 l8.3 2,202,348 * - 20,371 9, 1 10l 2l,0 5,031 l4e 6 17, 2 24, 7 A&O (percentages). 1OO lCO 1OO
Stores 90 2,8 2,861,100 PO - 26,465 ll. 7 - 8 l, 7 4,591 l3.3 8.9 17.3 Over 15 years 65, 6 802.2 ->
4. - - epair status
Flats Over Stores ll.9 5.7 l,406,050 <! º 13,005 5,8 18 5, 7 3,545 l(),3 15, l |- 27.3 (Percentages) lOO LOO lOO
º 1–3 *
Vacant Lots 199 || 6, 2 156,058 -> l,443 • 6 4l 8,5 255 • 7 20 2.6 17s 7 ||Good Condition 55, l. l9,8 tº
Office ETagº WERS .2 nor repairs
houses & Theatres 70 2.2 || 4,700,075 !- -> 43,475 l9.4 l.0 2el 5,578 l6, 2 l4.3 l2.8 needed 46.9 26.5 º
- y sq Major repairs
Industrial 9 .5 432,575 | * -> 4,00l l,8 l • 2 76 • 2 llel l, 9 needed l?... O | 28, 7 tº
Garages, Gas Sta- • -*
tions, ste. * 73 2.3 l,795,700 P- º l6,610 7,4 ll 2.5 l,719 5 •0 15, l 10.5 |*** l.0 5e0 ºw
- Hötºrg. CTSE, - 84
Rooming Houses _31 ... 7 9,725 <!. -> 7,859 3,5 5 • 6 l,591 4, 1 l4.5 - l”.7
TOTAL 3,203 || 100 24,269,860 - 224,491 lOO 48l. I loo 34,467 lOO l5,0 lö, 4
REMARKS:





City Analysis -3-
CITY OF WICHITA, KANSAS
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
O One Family Dwellings . . . . . . . . . . . . . . s 3,492 - . . . . . . . . . . . . , 62.7
Multiple Dwellings . . . . . . . . . . . . . . . . . 383 . . . . . . . . . . . . . . 6, 9
Apartment Houses . . . . . . . . . . . . . . . . . . . 126 . . . . . . . . . . . . . . 2.3
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515 . . . . . . . . . . . . . . 9, 2
Flats over Stores . . . . . . . . . . . . . . . . . . 118 . . . . . . . . . . . . . . 2.l.
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . 508 . . . . . . . . . . . . . . 9.l.
Office Bldgso, Ware-
houses & Theatres . . . . . . . . . . . . . . . . . . 105 . . . . . . . . . . . . . . 3], *9.
Industrial . . . . . . . . . . . . . . . . . . . . . . . . 109 . . . . . . . . . . . . . . 2.0
Garages, Gas Stations s etc. . . . . . . . . . 143 - . . . . . . . . . . . . . 2.6
Hotels, Clubs,
Rooming Houses • o . . . . . . . . . . . . . . . . . . . ––––79- - - - - - - - - - - - - - - le 2
5, 569 100.0
In Table B are shown the assessed values for each type of property
Studied, and the percentage of decrease in each for the current year as
O Compared with the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZ.ED
Type of Property In Year analyzed In Current Year Percentage
(1932) (1933) Decrease
1933 1934
(thousands) (thousands)
One Family Dwellings . . . . . . . . $12,115 . . . . . . . . . $10,089 . . . . . . 16.7
Multiple Dwellings • . . . . . . . . . l, 893 • . . . . . . . . l, 576 . . . . . . . 16.7
Apartment Houses . . . . . . . . . . . . 3,005 - - - - - - - - - 2,507 . . . . . . 16.6
Stores . . . . . . . . . . . . . . . . . . . . . . 15,857 © C C C C e º O O 13,463 • - - - - - 15-l
Flats over Stores . . . . . . . . . . . 2, 345 . . . . . . . . . 1,614 . . . . . . . 31.2
Vacant Lots . . . . . . . . . . . . . . . . . 19144 . . . . . . . . . 969 • . . . . . . 15.3
Office Bldgs. , Ware- *
houses & Theatres . . . . . . . . . . . 8,820 - - - - - - - - - 7,450 . . . . . . . 15.5
O Industrial . . . . . . . . . . . . . . . . . Q 3s +62 . . . . . . . . . 2,885 . . . . . . . 16.6
Garages, Gas Stations, etc. . . 2,212 . . . . . . . . . l, 843 . . . . . . . 16.7
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . 3.177- - - - - - - - - - , 2,739–- - - - - - - 13.8
All Types $54,034 $45,141 16.5
In Table C below is shown the number of each type of property in the
sampling that are delinquent, the total amount of delinquency and the
percentage of distribution:
Table C3 PARCELS DELINQUENT
Type of Property By Number By Amount Percentage Distribution
Parcels Parcels by Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . . l,094 . . . $86,859 . . . . . . 62.1 . . . . . . . 28.6
Stores . . . . . . . . . . . . . . . . . . . . 109 . . . 68,175 . . . . . . 6.2 . . . . . . . 22.4
Office Bldgs. , Ware-
houses & Theatres © o Gº O O © O © O 36 © C. O 49,676 © Q O C C, @ 2.0 • e o e o e e 16, 3
O Garages, Gas Sta- &
tions, etc. . . . . . . . . . . . . . . . . 30 . . . 19, 21]. O e O C Q O 1.7 . . . . . . . 6,3
Flats Over Stores . . . . . . . . . 31 - - - l8, 231 O © e º O © l, 8 • e e o e e e 6.0
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . 22 ... • 16,340 . . . . . . l. 2 . . . . . . , 5-4
414
City Analysis - Witchita, Kansas
—4-
Multiple DWellings. . . . . . . . . . . 113 . . . . . . . . 15,632 . . . . . 6.4 . . . . 5.2
Vacant Lots. . . . . . . . . . . . . . . . . . 274 . . . . . . . . 12,540 . . . . . 15.6 . . . . 4.1
Apartment Houses. . . . . . . . . . . . . 32 . . . . . . . . 10,824 . . . . . l. 8 . . . . 3.6
O ***ial . . . . . . . . . . . . . . . . . . 21. . . . . . . . . 6,365 . . . ... l.2 . . . . .2-l
1,762 $303,853 100. O lOO ... O
In Table D given below, the percentages relating to taxes assessed
aÉainst each type of these sample parcels and to the taxes unpaid by these same
parcels are important.
The first column of this table shows the percentage distribution of the
tax levy against the several types of property. The second column shows the
percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 22.4 percent of the tax levy
assessed against the delinquent parcels and were responsible for 28.6 percent
of the Current delinquency charged to these same parcels. The third column
ia a £atio of relative delinque: icy.
O Table D: TAX LEWY AID TAX. DILI. 'QUE.CY Oil PARC.LS ANALYZ.j}
Type of Property Percentage of Percentage of Ratio Column
Tax Levy. On Delinquent Taxes two to Column
All Parcels on all Pal cels O Klé
Analyzed Analyzed
Vacant Lots. . . . . . . . . . . . . . . 2. 1 . . . . . . . . . . 4.1 - - - - - - - - - - - - - - 3-0
Garages, Gas Sta–
tions - - - - - - - - - - - - - - - - - - - - - 4.1 . . . . . . . . . , 6-3 - - - - - - - - - - - - - - 1.5
Multiple Dwellings. . . . . . . . 3., 5 - . . . . . . . . . 5.2 . . . . . . . . . . . . . . 1.5
Flats over Stores. . . . . . . . . 4.3 - « . . . . . . . . 6.0 - - - - - - - - - - - - - - 1.4
One-Family Dwellings. . . . . . 23.4 . . . . . . . . . . 28.6 . . . . . . . . . . . . . . l. 3
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . 16.3 • . . . . . . . . . 16.3 • . . . . . . . . . . . . . 1-0
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . 5-9 . . . . . . . . . . 5-4 . . . . . . . . . . . . . . . 9
O Stores . . . . . . . . . . . . . . . . . . . 29.4 • . . . . . . . . . 23.4 . . . . . . . . . . . . . . .8
Apartment Houses . . . . . . . . . 5-6 - - - - - - - - - - 3-6 - - - - - - - - . . . . . . . 6
Industrial. . . . . . . . . . . . . . . . 6-4 . . . . . . . . . . 3-1 . . . . . . . . . . . . . . .3
lOO ... O lOO ... O
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column of Table E shows the
percentage of the total tax originally levied. On each type of property, which
at the date of the Survey, was still unpaid.
Table E: PERCENTAGE OF DEL.I.O.U.E.JCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . . 31. 3 - . . . . . . . . . . . . . 2
Multiple Dwellings • . . . . . . . . . . . . . 29.5 . . . . . . . . . . . . . . 2
Apartment Houses . . . . . . . . . . . . . . . . 25.4 - - - - - - - - - - - - - - 1
O Stores . . . . . . . . . . . . . . . . . . . . . . . . . . 21.2 . . . . . . . . . . . . . . 1
Flats over Stores. . . . . . . . . . . . . . . . 26.3 . . . . . . . . . . . . . . 24.
Vacant Lots - - - - - - - - - - - - - - - - - - - - - 53- 9 - . . . . . . . . . . . . . 34
2263
City Analysis - Witchita, Kansas
–5-
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . • 34.3 . . . . . . . . . . . . . . . . . . 17.6
Industrial . . . . . . . . . . . . . . . . . . . . . 19.3 . . . . . . . . . . . . . . . . . . 8.7
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . . . . 21.0 . . . . . . . . . . . . . . . . . . 27.1
Hotels, Clubs,
ROOmizig Houses © & © Q @ Q & Q & Q & Q & © 0 & © 31.4 • . . . . . . . . . . . . . . . . . 16.1.
All Types 31.6 17. 6
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
6263
ANALYSIS OF DELINQUENT TAXES
© s the
DEPARTMENT of CoMMERCE This report is for
BUREAU OF THE CENSUS I N S E L E G T E D C IT H E S
CITY of WICHITA, KANSAS
DIV181ON OF REAL ESTATE TAxATION
Table le Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE 1. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY —um- SAMPLE WHOLE 1. Year analyzed began Nov. 1, 1952
ALL PARCELS PARCELS In In Decrease from PARCELS CITY
(year Year Current year analyzed (year (year Current year be Nov. l. lº
A analyzed) Analyzed Year Anºt Peysent DELINQUENT PARCELS ONLY analyzed) analyzed) ye 38]] 9
e B, C. D. © © G. H. I • ſ Delinquency reported as of March lº, 1934
Ie NUMBER OF PARCELS 5.569 82,261 º XXXXX XXXXX NUMB L., 762 2. The fiscal year of
9 9 We ER OF PARCELS 9 XXXXX this city begins —January 1,
II. AssessRD WALUE $ $ $ WITAXES DELINQUENT $ Taxes are due---- November l
p 54.034.081 |$105.048,600 87,764,320 || $ 17,284, 280 lé.5 Land and buildi 303,855
a. Land and buildi 9 9 9 9. 9 9 9 9 8 e © Il Ul Ilg8 9
ngs XXXXX Taxes become delinquent December 30
b. All property b. Percentage of levy (IWa)
XCCCXCX 132,423,044 llz,376,986 20,046,058 || 15.1 l?, 6 XXXXX 3. Sample parcels represent 6.8 ercent of city
c. Percentage of a to b c. All propert e total (I Column C), and 51.4 percent of
XXXXX 79.5 78-1 | xxxxx XOXOXOXOX property XXXXX $ 685,438 assessed value of land and buildings
III. TAX RATE (dollars per $1000) Plus d. Percentage of levy (IVb) L7's 8 (IIa Column C).
O IWe TAX LEWY 33,350 32. OO 33.30 || Plus l. 30 4,6 The delinquency data on the Q 4. Assessed value for current year of parcels
sample parcels is for real analyzed was $45,141,187, a decrease "
a • Land and buildings l,729,087 --> --> º - property only. The delin- year analyzed of 392,894 or 16.5
y y quency data for the entire percent.
b. All Property º city is on all property, both
XXXXX 3,850,776 3,402,367 448,409| ll-6 || real and personal. 5. Columns 13 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) º-
#: umber Percent- ; ed Current Percent- || Amount Percent- ||Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyz Year age De- ege Dis- || ber *śi- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- CrO3, 30 tribu- #;"- : tº- Parcels tax levy
l. 2. |*13; 4. $. Öe 7, tiºn 9. | 10- ll. 12. % ºtes %Col.llto? ETFRIETIEEE
O © © Condition Dwellinge_IDwellingel Mouses
one-family Drellings lºº 62. 7 $12,115,066] $10,089,470 lé.7 $387,682 22.4 lC)94 || 62.l $ 86,859 28, 6 3le 3 *** ||Number yzed lO94 ll3 $2
Multiple Dwellings 385 6, 9 l,893,700 l,576,807 le.7 60,598 3,5 ll3| 6.4 15,632 5, 2 29.5 . 25, 8 e (percentages) 1OO lOO 1OO
Apartment Houses l26 || 2, 3 3,005,680| 2,507,540 16.6 96, l8l 5, 6 32. l. 8 10,824 3, 6 25.4 ll .3 Under lº years 46.0 35.4 37.5
Stores 515 9, 2 15,857,509 13,463,260 lä.l 507,440 29.4 lO9 || 6.2 68,175 22.4 2l. 2 l3.4 Over 15 years 54.0 64.6 62.5
epair status
Flat 8 over Store 5 ll6 3.1 2,345,320 l, 6l.4,000 3.l., 2 75,050 4.3 31 l.8 18,231 6,0 26.3 24, 3 |*::::::::::: 100 lOO lOO
Wacant Lots 508 9. l. l,l44,918, 969,730 lä. 3 36,637 2.l 274 || 15, 6 lº,540 4 ol 53. 9 sº loosa coration 32.0 3.l.9 || 45.8
Office Bidge., Ware- Minor repairs
houses & Theatres 105 l, 9 8,820,170. 7,450,930, 15.5 282,245 || 16.3 36|| 2.0 49,676 l6.3 34.5 l'7,6 | needed 45.2 39.8 || 25.0
—r- |Major repairs
Industrial LO9 2.0 3,462,138 2,885,960 lb.6 ll.0,788 6.4 21 l. 2 6,365 2el 19.3 5,7 needed 19.8 28.3 28.l.,
Garages, Gas Sta- • |
—tions, etc. lA3 2,6 2,212,380 l,843,910 l6.7 70,796 4-l 30 l. 7 l9, 21.l 6.3 2le O 27-1 ||Unfit for use 3.0 -e 3. l
Hotels, Clubs, t
Rooming Houses 70 l. 2 3,177,200 2,739,780 lº.8 101,670 5, 9 22 l. 2 l6,340 5.4 31.4 16.1
TOTAL 5,569 lOO 54,034,081 45,141,187] 16.5 |l,729,087 lOO 1762| 100 303,853 100 31.6 l?. 6
REMARKS:
The above analysis is a part of Civil WorkB Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
*:::::: and *::::::::: ::::::,'...º.º. *:::: ...; and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condit b d from the Real Propert
Inventory, CWA Project F-39. 9 ag ion of dwellings were obtaine perty
A special rate of $5.00 per thousand is applied to Intangible Property included in the assessed values for the city. (Columns C and D of Table I)











City Analysis –3–
CITY OF WICHITA FAILS, TEXAS
Table 1: PARCELS ANALIZED
Type of Property Tjumber Percentage Distribution
O One Family Dwellings . . . . . . . . s 2,383 . . . . . . . . . . . . . . . . . . 70.8
Multiple Dwellings • . . . . . . . . . 199 • , . . . . . . . . . . . . . . . . 5, 9
Apartment Houses . . . . . . . . . . . . . 17 - . . . . . . . . . . . . . . . . 0.5
Stores • . . . . . . . . . . . . . . . . . . . . . . 182 . . . . . . . . . . . . . . . . . . 5,4
Flats over Stores . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 09.3
Vacant Lots . . . . . . . . . . . . . . . . . . 383 . . . . . . . . . . . . . . . . . . llo 4
Office Bldgso, Ware-
houses & Theatres . . . . . . . . . . . . 26 . . . . . . . . . . . . . . . . . . O. 8
Industrial . . . . . . . . . . . . . . . . . . . 16 ° . . . . . . . . . . . . . . . . . (). 5
Garages, Gas Sta-,
tions, etc. . . . . . . . . . . . . . . . . . . . 140 . . . . . . . . . . . . . . . . . . 4.1
Hotels, Clubs,
Rooming Houses • . . . . . . . . . . . . . . 10 - - - - - - - - - - - - - - - - - - O. 3
tºv-ºverºvººru:ww.rºw"a gººmrºw-ºar tºrºrº-sº
Total C C C C o O C & © e º 'o e o O © e º O 3, 365 © e º O B O O Gº O e º O C Q Q Q & O OOe
This percentage distribution Was somewhat changed in the number of these
O Sample parcels that were actually reported delinquent in 1932, taxes, as shown
in the table below:
Table 23 PARCELS IXELINQUENT -
Type of Property Number Percentage Distribution
One Family Dwellings • . . . . . . . . . . 1,092 . . . . . . . . . . . . . . , 71.5
Multiple Dwellings . . . . . . . . . . . . . 103 • . . . . . . . . . . . . . . 6e'?
Apartment Houses • . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . • 5
Stores . . . . . . . . . . . . . . . . . . . . . . . . . 59 . . . . . . . . . . . . . . . 329
Flats over Stores . . . . . . . . . . . . . . 2 - - - - - - - - - - - - - - - ol
Wacant Lots - - - - - - - - - - - - - - - - - - - - L9]. © C & O © e º e º e C C C & O 1225
Office Bldgs. , Ware-
houses & Theatres • . . . . . . . . . . . . . 8 - - - - - - - - - - - - - - - • 5
Industrial . . . . . . . . . . . . . . . . . . . . . 5 • . . . . . . . . . . . . . . • 3
Garages, Gas Sta—
tions, etc. . . . . . . . . s . . . . . . . . . . . . 57 . . . . . . . . . . . . . . . 3 e?
O Hotels, Clubs • , . . . . . . . . . . . . . . . . . 4 • . . . . . . . . . . . . . . • 3
Rooming Houses . . . . . . . . . . . . . . . . . - -
Total e e C e º e o 6 e o O e O 6 e e º O © 1, 527 O © O C C C C & © O O to O O © lCO oO
In table 3 are shown the assessed values for each type of property studied,
and the percentage of decrease in each for the current year as compared with
the year analyzed.
Table 33 ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year Analyzed In current Year Percentage
(1932) (1933) Decrease
- (thousands) (thousands)
One Family Dwellings . . . . . . . . . $4,689 . . . . . . . . $3,750 . . . . . . 20.0
Multiple DWellings tº O O © e º O © C & Cº. 453 to a ſº e º e º Q 36]. © e º e º 'º 20, 3
Apartment Houses • * * - - - - - - - - - - l'76 © C Q & Q 9 º' C. 138 . . . . . . 21.6
Stores © C & O C e º 'º e º e o O e º 'º C & O C & O O 3,639 © e º O © e º 0 2,904 Q Q O O C ( ) 20, 2
O Flats over Stores . . . . . . . . . . . . lll O dº e C C C C 0 89 . . . . . . 20.0
414
Office Bldgs. , Ware-
Vacant Lots. . . . . . . . . . . . . . . . . 344. . . . . . . . . 272 . . . . . 21-0
houses & Theatres. . . . . . . . . . . 984 . . . . . . . . 787 . . . . . 20.0
Industrial. . . . . . . . . . . . . . . . . . 192 . . . . . . . . 153 . . . . . 20-0
Garages, Gas Sta- -
tions, etc. . . . . . . . . . . . . . . . . . 2,332 . . . . . . . . 1,064 . . . . . . 2O. l.
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . 101 . . . . . . . . 8l. . . . . . 20.0
All Types. . . . . . . . . . . . . . 12,026 . . . . . . . . 9, 603 . . . . . 20.2
In Table 4 given below, the percentages relating to taxes assessed
against each type of these sample parcels and to the taxes unpaid by these same
parcels are important. The first column of this table shows the percentage
distritubion of tax levy against the several types of property. The second
column shows the percentage distribution of total current delinquency against
thé se parcels. For example, one family dwellings bore 39 percent of the tax
levy against the delinquent parcels and were responsible for 48.8 percent
of the current delinquency charged to these same parcels. The third Column is
a ratio of relative delinquency.
Table 4: TAX IEVY AND TAX DELINQUENCY ON PARCELS ANALYZED.
Type of Property Tax Levy on all Delinquent taxes Ratio Column
parcels analyzed on all parcels two to column
analyzed Orle
Multiple Dwellings. . . . . . . . . . . 3.8 . . . . . . . . 5-8 . . . . . . . • - le 52
Vacant Lots. . . . . . . . . . . . . . . . . . 2.9 . . . . . . . . 3.8 . . . . . . . . . 1-3].
Apartment Houses. . . . . . . . . . . . . 1.5 . . . . . . . . 1-9 . . . . . . . . . l.26
One Family D'ellings . . . . . . . . 39.0 . . . . . . . . 48.8 . . . . . . . . . l.25
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . . . . . ll-l . . . . . . • ll-l . . . . . . . . . 1.00
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . 8.2 . . . . . . . . 7.9 . . . . . . © O O. 96
Stores. . . . . . . . . . & e • e º e o e e º e . . 30.2 . . . • 19.7 . . . . . . . . . 0.65
Hotels, Clubs,
Rooming Houses. . . . . . . . . . & © e º e e 0.8 . . . . . . . • 0-5 . . . . . . . . . 0.62
Flats Over Stores. . . . . . . . . . . . . 0.9 • . . . . . • - 0.2 . . . . . . . . . 0-22
Industrial . . . . . . . . . . . . . . . . • . . 1-6 . . . . . . . • 0-3 . . . . . . . . . O. l8
lOO . OO lOO ... O
The first column of Table 5 below shows the percentage of the number
of parcels analyzed that are delinquent. The second column shows the percentage
of the tax levy charged to each type of diclinquent property.
Table 5: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number By Amount of
of Parcels Tax Levy
One Family Dwellings. . . . . . . . . . . 45.8 . . . . . . . . . . . . 42.0
Multiple DWellings. . . . . . . . . . . . . 51.3 . . . . . . . . . . . . 51.9
Apartment Houses. . . . . . . . . . . . . . . ºl. 2 . . . . . . . . . 42.7
Stores . . . . . . © o e e Q & © e o ºr s e o e o 'º • 32.4 . . . . . . . . . . . . 21.9
O Flats over Stores. . . . . . . . . . . . . . 20.0 . . . . . . . . . . . . 6,4
50-0 . . . . . . . . . . . . 44.6
Vacant, Lots e e a • * ~ * ~ * a o - e. e. 2 e o O
Office Bldgs. , Ware
houses & Theatres. . . . . . . . . . . . 30.8 . . . . . . . . . . . . . 32.3
O Industrial. . . . . . . . . . . . . . . . . . .31-3 . . . . . . . . . . . . . 6-4
Garages, Gas Sta-
tions, etc. . . . . . . . . o e º e º 'º e º o •40. 7 . . . . . . tº e º e o e e 33.5
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . 40-0 . . . . . . . . . . . . . 20.6
All Types. . . . . . . . . . . . . . . . 38.3 . . . . . . . . . . . . . 30.2
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D. C.
3367
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREIAU OF THE CENSUS
Division of REAL ESTATE TAxArion
I N S E L E G T E D C IT I B S
This report is for the
tº ... wichITA rails, Trras
Table 1 - Summarizes general property tax delinquency in the city as a whole and for ۼmples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
O Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- ---- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE 1. Year analyzed began February l, 1932
CELS In In IDecrease from CITY -
ALL PARCELS PAR PARCELS
- (year Year Current year analyzed (year (year Current year began February 1, 1936
analyzed) Analyzed Year * Percent DELINQUENT PARCELS ONLY analyzed) analyzed)
A. B. C. D. e o A • H. I • Delinquency reported as of March 1, 1984
3, 365 l8,500 g 27 2. The fiscal year of
NUMBER OF PARCELS ,--- --~ * XOXOXOXOX XXXXX NUMBER OF PARCELS l,5 XXXXX this city begins April 1
- WALUE $ 12,026,065 $26,527,310 k 21,075,080 |$ 5,452,230 20.6 TAXES DELINQUENT $ 56,523 Taxes are due---- October 1
. . . a. Land and buildings –
a. Land and buildings XXXXX Taxes become delinquent Feb. 1 - Aug. 1
o t - b. Percentage of levy (IWa) . . .
b al property - XOOOOK 57,326,130 30,675,830 6,650,300 17.8 33.5 XXXXX 3. Sample parcels represent 18.3 percent of city
© ent of a to b c. All propert total (i Coluºſh c), and 45.3 percent of
c. Percentage XXXXX 71.1 68.7 | xxxxx XXXXX property XOXOOOK # 175,500 ºn ºf land and waains.
O III. TAX RATE (dollars per $1000) l4.00 l4.00 d. Percentage of levy (IVb) (IIa Column * . . . . . .
- & © gº tº º ºg o XXXXX `---
IV. TAX LEWY l4.00 $ # The delinquency data on the 33.5 4. Assessed value for current year of parcels
o sample parcels is for real analyzed was $ 9,693,303– a decrease
a. Land and buildings l68, 361 property only. The delin- from year analyzed of $ 2,423,762 – or
,-- quency data for the entire 29-2 percent.
b. All Property - l. ſ e city is on all property, both
- XXXXX . 522,565 429,461 93,104 17, 8 real and personal. 5. Columns 13 and l 4 indicate the responsibility
o of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELs, BY TYPE of PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DKLINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE)
. OF er | Percent- || Year Current Percent- || Amount Percent- || Num- |Percent- I Amount Percent- || By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
PERTY age Dis- Analyzed Year age De- age Dis- || ber ºgº, Die- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 30 tribu- tº- tribu- Parcels tax levy º
tion - - 7 tion Ol ll. tion % Col.9tok %Col.llto?
l. 2. 3 4. 5. Ös © $º 9. lC). l2. 15. Q (one-family Multiple Apartment
& Condition Dwellinge Dwellings Mouses
Øne-family Drellings 2,383 70.8 k4,689,940 Hô,750,340 20.0 |$ 65,659 39, O || LO9 71.5 |$ 27,582 48.8 45.8 42. O Number analyzed l,092 1O2 °7
Apartment Houses 17 .5 l'76,090 l38,080 21.6 2,465 l. 5 7 .5 l,053 l, 9 4l. 2 42, 7 Under l8 years 62.2 64, 7 || 42, 9
- - - epair status
Flats over Stores lC) • 3 lll, 310 89 ,040 20. O l,558 .9 2 •l lOO •2 2O ... O 6.4 (Percentages) lOO lOO 1OO
Vacant Lots 382 ll. 4 344,975 272,400 21 ... O 4,829 2.9 || 191 || 12.5 2, 152 3,8 50. O 44.6 Good Condition 27.5 36.2 || 14.5
Office Bldgs., Ware- Minor repairs
houses & Theatre & 26 ... 8 984,430 787,280 2O.O l3,782 8, 2 8 .5 4,447 7. 9 30.8 32.3 needed 46.0 5l.0 || 7l .4
- - Major repairs
_Industrial l6 .5 192,390 l53,960 20. O 2,693 l. 6 5 ... 3 172 • 3 3l. 3 6.4 needed , 24.6 12.8 || 14t:
Garages, Gas Sta- - -
tions, etc. l40 4.1 l, 332 ,630 l,064, 780 20. 1 18,656 ll-l 57 3.7 6,247 ll. 1 40. 7 33.5 |Unrit for use l.9 cº- '•
Hotels, Clubs, -
Rooming Houses lO • 3 101,500 8l, 220 20, O l, 42.l ... 8 4. .5 293 •5 40... O 20.6
TOTAL 3,365 LOO l2,026,065 || 9,603,303 l68,361 lOO 1527| loo 56,523 100

REMARKS:
The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
businees and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Assessments and tax
status were taken from official - city tax records.
Inventory, CWA Project F-39.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
CITY OF WILLIAMSPORT, PENNSYLVANIA
The extent of the sampling in this city, and the distribution of the total
number of parcels by types of property, is as follows:
Table A: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings. . . . . . . . . . . . . . . . . . e l, 307 . . . . . . . . . . . . . 54.2
Multiple Dwellings . . . . . . . . . . . . . . . . . . . . 722 . . . . . . . . . . . . . 29.9
Apartment Houses . . . . . . . . . . . . . . . . . . . . . . 86 . . . . . . . . . . . . . . 3.6
Stores . . . . . . * * * * * * * * * * * e o e o e e o e s e a e o e o 76 . . . . . . . . . . . . . . . 3.1
Flats over Stores . . . . . . . . . . . . . . . . . . . . . 77 . . . . . . . . . © e 6 º' C. 3.2
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 . . . . . . . . . . . . . . l. O
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . . . . . . . to e 4l . . . . . . . . & Q @ 1. 7
Industrial. . . . . . . . . . . . . . . . º e o te e e © & e o O © tº 27 . . . . . © e o e º e o 0 & © l. 1
Garages, Gas Stations, etc. . . . . . . . . . . . 26 . . . . . . . . . . . . . . . l. 1
Hotels, Clubs,
RO Oming Houses . . . . . © e o 'º e o O & © e o O C e o e º e e 27 . . . . . e tº e o O e o e º & l. 1
All Types 2,412 lOO ... O
In Table B are shown the assessed values for each type of property studied,
the current year as compared with the year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property In Year analyzed In Current Year
(1933) (1934)
(thousands) (thousands)
One Family Dwellings . . . . . . . . . . . . . . $ 3,340 . . . . . . . . . . . $ 3, 340
Multiple Dwellings . . . . . . . . . . . . . . . . 2, 373 . . . . . . . . . . . 2, 373
Apartment Houses . . . . . . . . . . . . . © l, 888 . . . . . . . . . O l, 882
Stores . . . . . . . . . . . . . . . . . . . . . . . © e o e e l, 168 . . . . . . . . . . . l, 168
Flats over Stores . . . . . . . . . ..º. o O & © 2 & 283 . . . . . . . . © 283
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . . 43 . . . . . © 2 e º O e 43
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . . te l, 465 . . . . . . . . . . . l, #65
O. trial . . . . . . . . . . . . . • - - - - - - - - - - © 624 . . . . . . . . . . . 624
Garages, Gas Stations, etc. e 0 & 9 249 0 e o e º & C e o e 249
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . e a 0 º e o O tº e l,009 . . . . . . . . . . . l, OO3
All Type $ 12,445 $12,439
In Table C below is shown the number of each type of property in the sampl.-
ing that are delinquent, the total amount of delinquency and the percentage of
distribution:




- 4 -
Table C: PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
O Parcels Parcels By Number By Amount
Analyzed Analyzed
One-Family Dwellings . . . . . 482 . . . . . . $ 20,012 . . . . . 51.9 . . . . . 29.8
Multiple DWellings . . . . . . . 274 . . . . . . l2,863 . . . . . 29.6 . . . . . 19.2
Apartment Houses . . . . . . . . . 35 . . . . . . 12,796 . . . . . 3.8 . . . . . 19.1
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . 17 . . . . . . 5,880 . . . . . 1.8 . . . . . 8. 8
Stores . . . . . . . . . . . . . . . . . . . 32 . . . . . . 5,819 . . . . . 3.4 . . . . . 8, 6
Hotels, Clubs,
Rooming Houses . . . . . . . . . . • 10 . . . . . . 2,510 . . . . . l. l . . . . . 3• 7
Flats Over Stores . . . . . . . . 38 . . . . . . 2,456 . . . . . 4. 1 . . . . . 3. 7
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . . 16 . . . . . . 2, 370 . . . . . l. 7 . . . . . 3.5
Industrial . . . . . . . . . . . . . © e ll. . . . . . . l, 989 . . . . . l.2 . . . . . 2.9
Vacant Lots . . . . . . . . . . . . . . 13 . . . . . . 462 . . . . . 1.4 . . . . . ... 7
O 928 $67,157 lOO ... O 100.0
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
Of the tax levy against the several types of property. The second column shows
the percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore 26.8 percent of the tax levy assessed
against the delinquent parcels and were responsible for 29.8 percent of the Cur-
rent delinquency charged to these same parcels. The third Column is a ratio of
relative delinquency.
Table D: TAX IEWY AND TAX DELINQUENCY Olſ PARCELS ANALYZED
O Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels OIlê
Analyzed Analyzed
Vacant Lots . . . . . . . . . . . . • 6 . . . . . . . . • 7 . . . . . . . . . . . 2.3
Garages, Gas Sta- - -
tions, etc. . . . . . . • 6 e o e G 3.0 . . . . . . . . 3.5 g o O © o O © e C & l. 8
Flats Over Stores . . . . . . 2-3 . . . . . . . . 3. 7 . . . . . . . . . . © 1.6
Apartment Houses . . . . . . . 15.2 . . . . . . . . 19. 1 . . . . . . . . . . . l. 3
One-Family DWellings . . . 26, 8 . . . . . . . . 29.8 . . . . . © e º O & O l. 1
Multiple DWellings . . . . . 19. 1 . . . . . . . . 19.2 e e e o e e o e o o l.0
Stores . . . . . . © e º 'º e º e º e º O 9-4 . . . . . . . . 8.6 . . . . . . . . . . . .9
Office Bldgs. , Ware-
houses & Theatres . . . . . . ll. 8 . . . . . . . . 8.8 . . . . . . . . . . . ... 7
Industrial . . . . . . . . . . . . o 5.0 . . . . . . . . 2.9 . . . . . . . . . . © O
Hotels, Clubs,
O Rooming Houses . . . . . . . . . 8. 1 . . . . . . . . 3.7 . . . . . . . . . . . • 5
100.0 100.0
4,971
- 5 —
The first column of Table E below shows the percentage of the number of par-
cels analyzed that are delinquent. The second column shows the percentage of the
O tax levy charged to each type of delinquent property.
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property By Number |By Amount of
of Parcels Tax Levy
One Family Dwellings . . . . . . . . . . . . . 36.9 . . . . . . . . 39, 9
Multiple Dwellings . . . . . . . . . . . . . . . 38. O & © e g º O © & 36. 1
Apartment Houses . . . . . . . . . . . . . . . . . . 40. 7 © e o e º O © 0. 45.2
Stores . . . . . . . . . . . . . . . . . . . © e º e o O C & 42.1 © e º e o O © O 33.2
Flats over Stores . . . . . . . . . . . . . . © e 49.4 © e e o e º O © 57.7
Vacant Lots . . . . . . . . . . . . . . . . . . . . . © 56.5 • . . . . . . . 7O. 8
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . . . . 41.5 © e o O e º O e 26, 8
7
Industrial . . . . . . . . . . . . . . . . . © e º O © tº 40. e Q @ O © tº e G 2l. 2
Garages, Gas Sta- -
tions, etc. . . . . . . . . . . . . . . . . . © tº 6 @ Q 61.5 . . . . . . . © 63.4
O Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . . . . . . . 37.0 . . . . . . . © 16.6
All Types 38.5 - 36.0
Copies of this preliminary report may be procured by writing to the Division
of Real Estate Taxation of the Bureau of the Census, Department of Commerce,
Washington, D. C.
4971.
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU OF THE CENsus
Division of REAL EsrAre Taxarion
I N S E L E G T E D C IT I B S
This report is for the
CITY of WILLIAMSPORT, PENN.
Table lº Summarizes general property tax delinquency in the city as a whole and for samples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
O Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
- - - ---- N O T E S ----
• TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZ.ED
SAMPLE WHOLE CITY SAMPLE WHOLE . 1. Year analyzed began January 1, 1933
4. PARCELS In In Decrease from PARCELS CITY - -
ALL PARCELS (year Year Current" year analyzed . - * (year (year * Current year began Jamuary J., l'934
- analyzed) Analyzed Year Amount Peysent | DELINQUENT PARCELS ONLY analyzed) analyzed)
A • B. C. © © . Jº O *- H. I • Delinquency reported as of March l8, l934
I. Mºst of Pancºis 2,412 ll. , 327 º 1 XXXXX |XXXXX ||v. NUMBER OF PARCELs 928 XXXXX 2. The fiscal year of
o - - , o&’ſ - - e this city begins January l
II. ASSESSED WALUE § 12,445,505 || $39,345,955 |$39,007,695 |# 338,260 . 9 || WI.TAXES º § 67,157 Taxes are due---- March lä
- a. Land and buildings . -
a • Land and buildings XXXXX Taxes become delinquent_July 1
b. l propert e b. Percentage of levy (IWa) 36, O -
». All property XXXXX 39,371,039 || 39,032,779 338,260 9 • YOOXOXOX 3. Sample parcels represent 21.3 percent of city
- - 31 s6 percent of
• Percentage of a to b c. All propert total (I Column C), and ºl;6_p
c. Pe. 8 XXXXX 99.9 99.9 | xxxxx XXXXX property XXXXX $ 209,988 assessed value of land and buildings
- + - - (IIa Column C).
III. TAX RATE (dollars per $1000) l3, OO l5, OO l4.00 l. OO 6, 7 d. Percentage of levy (IVb) 35. 6- ||
XXXXX 4. Assessed value for current year of parcels
IWe TAX LEWY The delinquency data on the o
o sample parcels is for real \ analyzed was $ l?,439,870 , a decrease
- - from year analyzed of $ 5,635 or
a. Land and buildings wº * = 2 - gº property only. The delin- - —-1-
- D& 186,679 quency data for the entire —º- percent.
b. All Property city is on all property, both -
XXXCOX 590, 189 546, 107 44,082 7.5 real and personal. 5, Columns l'º and l3 indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
show8 the percentage of total number of par-
cels analyzed on which taxes are unpaid.
- Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZ.ED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) ; -
;:: umber | Percent - Year Current Percent- Amount Percent- || Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- Analyzed Year age De- age Dis- || ber |ºgº, Die- age Dis- ||Number of Amount of (Percentages of number in Column 9. Table 2)
tººl DUls- tion tion % Col.9toº |#Col.ilto?
l. 2. tigº 4. 5. Öe 7. tiºn 9. 10- ll. 12. i;. i4 (one-family Multiple | Apartment
- C - © © Condition Dwellings Dwellingel Houses
O One-Family Dwellings l, 307 54.2 $3,340,008 |$3,340,008 gº $50,100 26, 8 482 5l. 9 $ 20, Ol2 29, 8 36.9 39, 9 Number analyzed 482 274 35
Multiple Dwellings 722 29, 9 2,373, 157 2,373, 157 sº 35,597 l9. l 274 29. 6 l2,863 19, 2 38. O 36, l Age (percentages) 100 lOO lOO
Apartment Houses 86 3, 6 l,888,310 l,882,675 - .3 28,324 l5. 2 35 3. 8 l2, 796 l9. l 40. 7 - 45.2 Under là years l9.5 ll. 7 37. l.
Stores 76 3.l. l, l08, 710 l, 168,710 dºg l'7,530 9.4 32 3.4 5,819 8, 6 42. l 53.2 Over 15 years 80 , 5 88. 3 62. 9
- g epair status
Flats over Stores 77° 5.2 283,545 283,545 tºº 4, 253 2.3 38 4. l 2,456 3.7 49.4 57.7 (Percentages) lOO lCO LOO
Wacant Lots 23 l. O 43,570 43,570 wº 653 • 3 l3 l, 4 462 ... 7 56.5 70, 8 Good Condition 32.4 32. l 25.7 .
Office Bläge. , Ware- - - Minor repairs
houges & Theatre 2 4l l, 7 l, 465,000 l, 465,000 & sº 21,975 ll. 8 l? l. 8 5,880 8.8 4l. 5 26, 8 needed 44, 6 44, 9 62, 9
- - . |Major repairs
Industrial 27 l.l 624,875 624,875 iº 9,373 5, O ll l. 2 l, 989 2.9 4.0. 7 2l. 2 needed 22. O 23. O. ll. 4
Garages, Gas Sta- - - - tºº
tions, etc. 26 l, l 249, lö5 249,135 gº 3,737 2, O l6 le 7 2,370 3, 5 6l. 5 63.4 Unfit for U1 S6 l. O &º
Hotels, Clubs,
Rooming Houses 27 l. 1 1 l,009, 195 l,009, l95 sº 15, 137 8. l 10 | ... l. l 2,51C 3. 7 37. O l6 ... 6
TOTAL 2,412 100 |lz,445,505 |12,439,870 * Q5 l86,679 lOO 928 loC) 67,157 100 38 - 5 36 - O
REMARKS:

The above analysis is a pert of civil Works Project F-40.
status were taken from official city tax records.
Inventory, CWA Project F-39.
The sample parcels used are those contained in selected census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a), substantially ali
businees and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots. Aasessments and tax.
Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
City Analysis – Wilmington, Delaware -— 3 —-
CITY OF WILMINGTON, DEIAWARE
O Percentages from the preliminary analysis of delinquent taxes in Wilmington,
Delaware follow:
Table A.: PARCELS ANALYZED
Type of Property Number Percentage Distribution
One Family Dwellings . . . . . . . . . . . . . l,007 . . . . . . . 15.9
Multiple Dwellings . . . . . . . . . . . . . . . 3,562 . . . . . . . 55.8
Apartment Houses . . . . . . . . . . . . . . . . . llb . . . . . . . le 8
Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . 277 . . . . . . . 4.3
Flats over Stores . . . . . . . . . . . . . . . . 764 . . . . . . . 12.0
Vacant Lots . . . . . . . . . . . . . . . . . . . . . . 150 . . . . . . . 2-4
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . © O 9 @ 9 88 . . . . . . . l. 4
Industrial . . . . . . . o e o e o e o e o e e ºb e o e Q 123 . . . . . . . l. 8
Garages, Gas Stations, etc. . . . . . © 6 @ 216 . . . . . . . 3.4
Hotels, Clubs, Rooming Houses. . . . . 77 . . . . . . . l. 2
O. O
O 6, 379 lO
In Table B are shown the assessed values for each type of property Studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ANALYZED
Type of Property. In Year analyzed. In Current Year Percentage
(1932) (1933) Decrease
(1933) (1934)
(thousands) (thousands)
One Family Dwellings . . . . . . . $ 5, 310 . . . . . . . . . $ 5,355 . . . . . Plus .. 8
Multiple DWellings . . . . . . . . . 13, 104 . . . . . . . . . 13,029 . . . . . • 6
Apartment Houses . . . . . . . . . . º 3, 180 . . . . . . . . O 3, 183 . . . . . Plus •l
Stores . . . . . . . . . . . . . . . © Q & p 6 @ 7,059 . . . . . . . . . . 6,423 . . . . . 9, l
O Flats Over Stores . . . . . . . . . . 6,637 . . . . . . . . . • 6, 208 . . . . . . 6.5
Vacant Lots . . . . . . . . . . . . . . . . 513 . . . . . . . . . 506 . . . . . l. 3
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 10,719 . . . . . . . . . 10, 205 . . . . . 4.8
Industrial . . . . . . . . . . . . . . . . . 9,021 . . . . . . . . © 8,651 . . . . . 4. l
Garages, Gas Stations, etc. . 2,893 . . . . . . . © Q 2,813 . . . . . 2.8
Hotels, Clubs, Rooming Houses l,732 . . . . . . . . . l,570 . . . . . 9.4
All Types $60, 182 $57,948 3. 7
O ...,
City Analysis — Wilmington, Delaware -— 4 ——
In Table C below is shown the number of cach type of property in the
sampling that are delinquent, the total amount of delinquency and the percentage
of distribution:
Table C : PARCELS DELINQUENT
Type of Property. By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed.
Multiple Dwellings . . . . . . . . . 469 . . . . . . . . $46,172 . . . . . 54.9 . . . . . 33.0
Flats over Stores . . . . . . . . . . 124 . . . . . . . . 24,705 . . . . . 14.5 . . . . . 17-7
Stores . . . . . . . . . . . . . . . . C C C e O 39 . . . . . . . . 22 014 • . . . . 4.6 . . . . . 15.7
One Family Dwellings . . . . . . . 121 . . . . . . . . 13,912 . . . . . 14, 2 . . . . . 9, 9
Hotels, Clubs,
Rooming Houses . . . . . . . . . . . . . 12 . . . . . . . . 12, 369 . . . . . l
Garages, Gas Stations, etc. . 19 • . . . . . . . 5,420 . . . . . 2
Apartment Houses . . . . . . . . . . . 14 . . . . . . . . 4, 786 - . . . . l
Vacant Lots . . . . . . . . . . . . . . . . 40 . . . . . . . . 4, 30l. . . . . . 4.
© O 6 & O
4.
2
6 • . . . .
7
8
s
i
Industrial . . . . . . . . . . . © C C D & O 7 . . . . . . . . 3,923 . . . . . . . . 8 - - - - - ©
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . 9 . . . . . . . . 2,261 - - - - - lel . . . . . l. 6
854 $139,863 lOO ... O 100. O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second Column shows
the percentage distribution of total current delinquency against these parcels.
Por example, One family dwellings bore 8.8 percent of the tax levy assessed
against the delinquent parcels and were responsible for 9.9 percent of the Current
delinquency charged to these same parcels. The third column is a ratio of
relative delinquency.
Table D: TAX IIEWY AND TAX DELINQUENCY ON PARCELS ANALYZED
Type of Property Percentage of Percentage of Ratio Column
Tax Levy on Delinquent Taxes two to Column
All Parcels on all Parcels O]].6
Analyzed Analyzed
Vacant Lots . . . . . . . . . . . . . . . . . . .9 . . . . . . . . . . 3. 2 . . . . . . . . . . . . . 3-6
Hotels, Clubs, Rooming Houses 2.9 . . . . . . . . . . 8.8 . . . . . . . . . . . . . 3.0
Flats over Stores . . . . . . . . . . . .ll. O . . . . . . . . . . 17.7 . . . . . . . . . . . . . l. 6
Multiple DWellings . . . . . . . . . . 21.8 . . . . . . . . . . 33.0 . . . . . . . . . . . . . l. 5
Stores . . . . . . . . . . . . . . . . . . . . . . ll. 7 . . . . . . . . . . 15.7 . . . . . . . . . . . . . l. 3
One Family DWellings. . . . . . . . . 8.8 . . . . . . . . . . 9-9 • . . . . . . . . . . . . l. l
Garages, Gas Stations, etc. . . 4.8 . . . . . . . . . . 3•9 • . . . . . . . . . . . . • 8
Apartment Houses . . . . . . . . . . . . 5. 3 . . . . . . . . . , 3.4 . . . . . . . . . . . . . • 6
Industrial . . . . . . . . . . . . . . . . . . 15.0 . . . . . . . . . . 2, 3 - . . . . . . . . . . . . • 2
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . 17.8 . . . . . . . . . . O e o O e o e e o e e o Q •l
l. 6
All Types 100.0 . . . . . . . . . . 100.0
6782
City Analysis - Wilmington, Delaware -- 5 --
The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent.
The second column of Table E shows the
percentage of the total tax originally levied on each type of property which,
at the date of the Survey, was still unpaid.
Table E:
Type of Property
One Family DWellings Q e º 'º e º 6 c e º O e o is
Multiple DWellings . . . . . . . . . .
Apartment Houses . . . . . . . .
º, º O © e s >
º
Stores Ö O & © e º O e s g º O ſº e º e. e. e. e. e. e. e. e. e o e
Flats over Stores . . . . . .
Vacant Lots . . . . . . . .
Office Bldgs. , Ware-
houses & Theatres . . . . . . . . . . . . . .
Industrial . . . . . . . . . . . .
Garages, Gas Stations, etc. . .
Hotels, Clubs, Rooming Houses . . .
All Types
© & © e º e º e a e
e C & © O e º O © º 0 °
* @ 6 e g & Q & e o e e º O ©
e Q & Q & e e º e
PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
By Number By Amount of
of Parcels Tax Levy
. . . 12.0 . . . . . . . . . . . . 15-6
. . . . 13. 2 . . . . . . . . . . . 21.0
. . . . . . 12. 2 . . . . . . . . . . . . 9, O
. . . . . 14. 1 . . . . . . . . . . . . 18.6
. . . . 16. 2 . . . . . . . . . . . . 22.2
. . . . . 26.7 . . . . . . . . . . . . 49-9
. . . . . . . 10.2 . . . . . . . . . . . . l. 3
5. 7 . . . . . . . . . . . . 2.6
8.8 . . . . . . . . . . . . 11.1
. . . . . 15.6 . . . . . . . . . . . . 4295
13.4 13.8
Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department
of Commerce, Washington, D.C.
NPD
6,782
ANALYSIS OF DELINQUENT TAXES
DEPARTMENT of CoMMERCE
BUREAU of THE 'cENsus
I N S E L E G T E D G W T H R S
This report is for the
The above analysis is a part of Civil Works Project F-40.
Division of REAL ESTATE TAxArion City of WILMINGTON,
Table 1 - Summarizes general property tax delinquency in the city as a whole and for Bamples analyzed YELAWARE
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3. Summarizes condition of delinquent dwelling property in sample parcels analyzed.
---- N O T E S ----
TABLE l. SUMMARY FOR THOLE CITY AND FOR SAMPLE PARCELS ANALYZED
SAMPLE WHOLE CITY SAMPLE WHOLE l. Yea b July l, l932
ALL PARCELS PARCELS In In Decrease from PARCELS CITY r analyzed began 9
(year Year Current year analyzed (year (year Current year began July l, 1933
analyzed) Analyzed Year Anºt Pegent DELINQUENT PARCELS ONLY analyzed) analyzed) ye ga
A • B. C. © º © G. H. I • Delinquency reported as of July 1, 1933
© 79 26,408 º ºn XXXXX We 854 2. The fiscal year of
I, NUMBER OF PARCELS 6,3 p XXXXX NUMBER OF PARCELS XXXXX this city begins July l
II. ASSESSED WALUE - VI.TAXES DELINQUENT Taxes are due---- July l
© 53, 189.3OO || $148,922, 200 || $4,267,100 2.8 a. Land and buildings 139 , 863
a • Land and buildings $60,182,76l $153, 9 $148, 9 $4, 9 $139, XXXXX Taxes become delinquent May 1
b. All propert ... 7 b. Percentage of levy (IWa)
property XCCXXX lă5,604,825 || 151,331,275|| 4,273,550 2 l3.8 XXXXX 3. Sample parcels represent **** percent of city
c. Percentage of a to b c. All property total (I Column C), and º percent of •
XXXXX 98.4 98.4 XXXXX XXXXX XXXXX $356, 173 assessed value of land and buildings
III. TAX RATE (dollars per $1000) E. $16.80 || R.E., $16.50 • 30 l. 8 d. Percentage of levy (IVb) (IIa Column C). -
$16.80 Štºr 42.00 Other 4l. 25 • 75 l.8 XXXXX 15.4 4 -
IW, TAX The delinquency data on the • Assessed value for current year of parcels
LEWY | sample parcels is for real analyzed was $ 57,948,726 , a decrease
a. Land and buildings - sº - * -- property only. The delin- from year analyzed of $ 2,234,035 Or
D& l, Oll,071 tº º quency data for the entire 3.7 percent. $ 2, 2
b. All Property city is on all property, both -*mºnº-ºººº-
XXXXX 2,651,023 2,560,565 90,458 3.4 real and personal. 5. Columns l3 and l3 indicate the responsibility
of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) =
TYPE OF TNumb
PROPERTY * | *- : i.e., §ent :*:::- |Amount Fºreº- ||Num-|...": Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- (ear age De- e *ge Di B- || ber *śi- age Dis- Number of . Amount of (Percentages of number in Column 9. Table 2)
tribu- Crea 36 tribu- tion : §u- *:::::: tax levy
l. 2. tigº 4. $. Ö • 7. tiºn 9. 10- ll. l2. ºtos *i;uto" (One-family Multiple | Apartment
Condition Drelline Drellingel Houses
º 45 |35,355,820 | plus ©
One-Family Dwellings l,007 lă.9 |$5,310,9 $5,555, .8 || $89,224 8, 8 l21 l4.2 $ 13,912 9.9 12.. O l5.6 Number analyzed l?l 469 l4
3,562 55.8 || 13,104,221 13,029,821 • 6 220, 151 21.8 469 54.9 6, 172 .0 e e
Multiple Dwellings 9 9 -º-Yº - 9 9 - 46, l 33 l3.2 21.0 e (percentages) || 100 lOO lOO
Stores 277 4.3 7,069,350 6,423,925 9.l ll&,765 ll. 7 359 4.6 22,014 l5 = 7 14 •l l8, 6 Over 15 years 86. O 93.0 64.5
epair status
Flat 8 over Store 8 764 l2.0 6,637,375 6,208, l'75 6.5 lll,508 ll.0 l24 l4.5 24,705 17.7 l6.2 22.2 (Percentages) LOO lOO lOO
Wacant Lots l5O 2.4 513,425 506,625 l. 3 8,626 .9 40 4 • 7 4, 30l 3.2 26, 7 49.9 -IIGood Condition 33.9 34.7 42.9
Office Bidgs. , Ware- Minor repairs
houses & meatre, 88 l.4 || 10,719,450 |lo,205, 750 4.8 180,087 17.8 9 l, l 2,261 l. 6 lO. 2 l. 3 needed 48.8 40.9 50 e O
- - |Major repairs .#
Industrial 123 l.8 9,021,850 8,651,050 4.1 l5l,567 l5.0 7 .8 3,923 2.8 5, 7 2.6 needed 8, 2 l2.2 7 el
Garages, Gas Sta- tº Lº-
*:::: etc. 216 3.4 2,893,645 2,813,760 2.8 || 48,613 4.8 l9 2.2 5,420 3.9 8, 8 ll. 1 Unfit for use 9. l l2.2
THGTETETST5E, -
Rooming Houses 77 l. 2 l,732,150 | 1,570,050 9.4 || 29, 100 2.9 l2 l, 4 l2,369 8, 8 l5.6 42.5
TOTAL 6,379 || 100 60,182,76l |57,948,726 3.7 |l,0ll,07l lOO 854 || 100 139,863 lOO l3.4 lº. 8
REMARKS:

The sample parcels used are those contained in selected Census Enumeration Districts (of about l,800 inhabitants each), chosen so as to include (a) substantially all
business and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
Assessments and tax
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39. +




CITY OT Z.A.NESVILLE, OHIO
The extent of the sampling in this City, and the distribution of the total
number of parcels by types of property, is as follows:
Table A: PARCELS AIALYZED
Type of Property Number
One Family Dwellings. . . . . . . . . . • 519 . .
Multiple DWellings. . . . . . . . . . . . . 147 . .
Apartment Houses. . . . . . . . . . . . . . . 34 . .
Stores. . . . . . . . . . . . . . . . . . . . . . . . 87 . .
Flats over Stores. . . . . . . . . . . . . . 8l. . .
Vacant Lots. . . . . . . . . . . . . . . . . . . . 60 . .
Office 31dgs. , Ware-
houses & Theatres. . . . . . . . . . . . . . 4l . .
Industrial . . . . . . . . . . . . . . . . . . . o 8 . .
Garages, Gas Stations, etc. . . . . . 42 . .
Hotels, Clubs,
Rooming Houses . . . . .
All Types
G p * * g e e º e º gº tº e e
;
—érè—
100.
In Table B are shown the assessed values for each type of property Studied,
and the percentage of decrease in each for the current year as compared with the
year analyzed.
Table B: ASSESSED WALUES - PARCELS ...HALYZED
Type of Property In Year analyzed In Current Year Percentage
(1932) (1933) Decrease
(1933) (1934)
(thousands) (thousands)
One Family Dwellings. . . . . . . . . . $1,903 . . . . . . . . . . $1,530 . . . . . . . . l9.6
Multiple DWellings. . . . . . . . . . . e 667 . . . . . . . . . . 514 . . . . . . . . 23. O
Apartment Houses. . . . . . . . . . . tº e & 728 . . . . . . . . . sº 555 . . . . . . . . 23. 7
Stores. . . . . . . . . . . . . . . . . . . . . . . . 2,557 . . . . . . . . . . 2,022 . . . . . . . . 20. 9
Flat S over Stores. . . . . . . . . . . . . 874 . . . . . . . . . . 724 . . . . . . . . 17.2
Vacant Lots . . . . . . . . . . . . . . . . . . . 113 . . . . . . . . . . 88 . . . . . . . . 22.0
Office Bldgs. , Ware-
houses & Theatres. . . . . . . . . . . . . l, 781 . . . . . . . . . . l, 149 . . . . . . ... 35.5
Industrial . . . . . . . . . . . . . . . . . . . . 246 . . . . . . . . . . 193 . . . . . . . . 21.3
Carges, Gas Stations, etc. . . . . l.09% . . . . . . . . . . 905 . . . . . . . . 17.2
Hotels, Clubs,
Rooming Houses. . . . . . . . . . . . . . . © 8%l . . . . . . . . . . 646 . . . . . . . . . 23.2
All Types $10,810 $8,331 22.
In Table C below are shown the number of each type of Droperty in the sampl—
ing that is delinquent , the total amount of delinquency and the percentage of
di Stribution:
Table C :
Type of Proverty By Humber
Pºrcels
Analyzed
One-Family DWellings. . . . . . . . . 136 . . . .
Office Bldgs. , Ware-
house S & Theâtre S. . . . . . . . . . . . 7 . .
Hotel S, Clubs,
RO Oſming Houses . . . . . . . . . . . . . . 7 . . . .
Stores. . . . . . . . . . . . . . . . . . . . . tº º 7 . . . .
Apartment Houses . . . . . . . . . . . . . 12 . . . .
PARCELS DELITQUEN
T
By Amount Percentage Distribution
Po TC el S By Number By Amount
Analyzed
* @ is º e $13,266 . . . . . 55.1 . . . . 27.4
© gº º 7,741 . 2.8 . . . . 16.0
tº º 6, 733 . . 2.8 . . . . 13.9
* G - E & 4,623 . . 2.8 . . . . 9. 6
© tº º e e 4, 586 . . . . . . 4.9 . . 9.5
— 4 —
Table C :
Type of Property
PARCELS DELINQUENT
By Number By Amount Percentage Distribution
Parcels Parcels By Number By Amount
Analyzed Analyzed
Garages, Gas Sta-
tions, etc. . . . . . . . . . . . . . 6 . . . . . . . . 4,091 . . . . . . 2.4 . . . . . . 8.5
i láultiple Dwellings . . . . . 38 . . . . . . . . 3,706 . . . . . . 15.4 . . . . . . 7-6
Flats over Stores. . . . . . . 19 . . . . . . . . 3, 151 . . . . . . 7.7 . . . . . . 6.5
A. Vacant Hots . . . . . . . . . . . . 15 . . . . . . . . 502 . . . . . . 6.l. . . . . . . 1.0
24% $48,399 lOO ... O lOO ... O
In Table D given below, the percentages relating to taxes assessed against
each type of these sample parcels and to the taxes unpaid by these same parcels
are important. The first column of this table shows the percentage distribution
of the tax levy against the several types of property. The second column shows the
percentage distribution of total current delinquency against these parcels.
For example, one family dwellings bore l7.6 percent of the tax levy
assessed against the delinquent parcels and were responsible for 27.4 percent of
the Current delinquency charged to these same parcels. The third column is a
O” Of relative delinquency.
Table D:
Type of Property
TAX LEVY AND TAX DELINQUENCY ON PARCELS ANALYZED
Percentage of
Percentage of Ratio Coluńm
Tax Levy on Delinquent Taxes two to Column
‘s All Parcels on All Pargels. O]16
• Analyzed Analyzed
Hotels, Clubs,
Rooming Houses . . . . . . . . 7.8 . . . . . . . . . . . 13.9 . . . . . . . . . . . 1.8
One-Family Dwellings 17.6 . . . . . . . . . . . 27.4 . . . . . . . . . . . l. 6
Apartment Houses . . . . . . 6.2 . . . . . . . . • . . 9-5 . . . . . . . . . . . 1.4
Multiple Dwellings. . . . . 6.2 . . . . © º O 9 • 6 . . . . . . . © l. 2
Office Bldgs. , Ware-
Houses & Theatres. . . . . . 16.5 . . . . . . . . . • 16.0 . . . . . . . . . . . l. O
X. Vacant Lots. . . . . . . . . . . . l. 1 . . . . . . . . . . . l.0 . . . . . . . . . . . .9
O Flats Over Stores. . . . . . 8.1 . . . . . . . . . . . 6.5. . Q & © go gº e ... 8
Garages, Gas Sta—
$ tions, etc. . . . . . . . . . . . 10.1 . . . . . . . . . . . 8.5) . . . . . . . . . . . ... 8
Stores . . . . . . . . . . . . . . . . 23. 6 Q Q & Q @ 9.6 . . . . . . . . . . . .4
Industrial . . . . . . . . . . . . 2.3 . . . . . . . . . . . . . . . . . . . . . .
lOO ... O lOO ... O
k The first column of Table E below shows the percentage of the number of
parcels analyzed that are delinquent. The second column shows the percentage of
the tax levy charged to each type of delinquent property.
4970
Table E: PERCENTAGE OF DELINQUENCY OF SAMPLE PARCELS
Type of Property Dy Number By Amount of
O of Parcels Tax Levy
One Family Dwellings . . . . . 26.2 . . . . . 33.5
Multiple Dwellings . . . . . . 25.9 . . . . , 26.7
Apartinent Houses . 35. 3 . © . 30.2
Stores . . . e Q e 8.0 . © 8. Tº
Flats Over Stores . . . . . . 23.5 . l? .. 3
Vacant Lots . . . . . . 25.0 . 21.2
Office Bldgs. , Ware-
houses & Theatres . . . . . . l?. l. . . . . . . 20. 9
Industrial . . . . . . . . . . © &
Garages, Gas Sta-
tions, etc. . . . . . . . . . . 14.3 . . . . . . 18.0
Hotels, Clubs,
Rooming Houses . . . . . . . . 29.2 . . . . . . 38.5
All Types 23. 7 21.5
O Copies of this preliminary report may be procured by Writing to the
Division of Real Estate Taxation of the Bureau of the Census, Department of
Commerce, Washington, D.C.
4970
ANALYSIS OF DELINQUENT TAXEs
DEPARTMENT of Commerce
BUREAU OF THE CENSUS
Division OF REAL ESTATE TAxATION
I
I N S E L E G T E D C T i ES
This report is for the
CITY OF ZANESVILLE, OHIO
Table 1 - Summarizes general property tax delinquency in the city as a whole and for 88mples analyzed
WASHINGTON Table 2. Summarizes by types of property, similar data for sample parcels analyzed.
Table 3• Summarizes condition of delinquent dwelling property in sample parcels analyzed.
----- N O T E S ----
TABLE l. SUMMARY FOR WHOLE CITY AND FOR SAMPLE PARCELS ANALYZED
* SAMPLE WHOLE CITY SAMPLE WHOLE 1- Year analyzed began April_l.lg32
PARCELS In In Decrease from PARCELS CITY
ALL PARCELS ( Year Current year analyzed (year il l 1953
year - - • (year y Current year began Apr l
analyzed) Analyzed Year Anºt Percent DELINQUENT PARCELS ONLY analyzed) analyzed) t * * *
A. B. C. D. © © G. H. I • Delinquency reported as of March 1, 1934
- - 2. The fiscal year or -
- 24.7 -
I. NUMBER OF PARCELS l,043 l4,847 XXXXX XXXXX_||v. NUMBER OF PARCELS XXXXX this city begins January l
II. ASSESSED WALUE - VI.TAXES DELINQUENT - Taxes are que---- # December 3 June
28.418,660 l; 7,507,870 20. 9 a. Land and buildings $ 48,399 - - -
* b. Percentage of levy (IWa) *
b. All property XDCCXX 39,329,570 31,509,420 || 7,820,150 l9.9 - 2l .5 XXXXX 3. Sample parcels represent 7.0 percent of city
b - c. All propert & total (I Column C), and -30.l percent of
c. Percentage of a to XCCXXX 91.3 90.3 | xxxxx XXXXX property XXXXX $ 165,811 assessed value of land and buildings .
- - d. Percentage of levy (IVb (IIa Column C).
III. TAX RATE (dollars per $1000) 2O.80 || $ 2O, 80 2O - 80 gº º 8.8 vy (IVb) 2O, 3 - - w -
IV. TAX LEWY The delinquency data on the * Assessed value for , current year of parcels
© sample parcels is for real analyzed was 33l,023, a decrease from
tºº tº-e tº property only. The delin- year analyzed of $2,479,231 or 22.9
a. Land and buildings 224,848 quency data for the entire percent. - tº-º-º-º-º-º-º-º-e
b. All Propert city is on all property, both - . - .
perty YOOOOC 818,057 655,395 l62,662 *** || reai and personal. 5. Columns l3 and l3 indicate the responsibility
- of each type of property for tax delinquency,
judged by the samples analyzed. Column 13
shows the percentage of total number of par-
cels analyzed on which taxes are unpaid.
Column 14 shows the percentage of tax levy
TABLE 2. ANALYSIS OF DATA FROM SAMPLE PARCELS, BY TYPE OF PROPERTY unpaid.
ALL SAMPLE PARCELS ANALYZED | DELINQUENT SAMPLE PARCELS ONLY DELINQUENCY OF SAMPLE
By Number By Assessed Walue By Tax Levy By Number Taxes Delinquent PARCELS (PERCENTAGE) - -
#: FTET.T.T.E. Percent- || Amount Percent- ||Num- |Percent- || Amount Percent- By By TABLE 3. CONDITION OF DELINQUENT DWELLING PROPERTY
age Dis- #. yze Year age De- age Dis- || ber |ºgº, Die- | 3 ge. Di 3- Number of I Amount of (Percentages of number in Column 9. Table 2)
tribu- *::: Crea 39 * tribu- tº- tº- Parcels | tax levy -
l. 2. tigº 4. 5. Öe 7. tiºn 9. | 10. ll. l2. % ºtos *linto" (One-family Multiple Apartment
º - ©r © Condition Dwellingº IDWellingel Houses
one-family Dwellings I 813 49.8 $1,903,780 | 31,530,181 | 19.6 39,598 || 17.6 136 || 55.1 || $ 13,266 || 27.4 26 - 2 33.5 ||Number analyzed 156 38 12.
Multiple Dwellings L47 l4.1 667,850 514,010 23. O l3,891 6, 2 38 lö. 4 3,706 7.6 25.9 26.7 e (percentages) 100 lOO 1OO
Apartment Houses 34 3.2 728,920 555,970 23.7 l5, l6l 6, 7 l2 4. 9 4, 586 9.5 35, 3 30.2 Under lä years 12, 5 5.3 l6, 7
Stores 87 8, 3 2,557,374 2,022,382 20. 9 53, 193 23.6 7 2. 8 4,623 9.6 8. O 8, 7 Over 15 years 87.5 94 - 7 83.3
* epair status
Flats over Stores 8l. 7.8 874,730 724, 260 l7.2 l8, 194 8. l l9 7.7 3, 151 6.5 23.5 17.3 (Percentages) lOO lOO lOO
Vacant Lots 60 5.8 ll3,870 88,780 22. O 2,368 l-l 15 6. l 5O2 1.0 25. O 2l. 2 Good Condition 28.7 23. 7 4l, 7
office Blågs., Ware- - & Minor repairs
houses & mºre. 4l 3.9 l, 781,960 l, lºº,480 35. 5 37,064 l6, 5 7 2, 8 7,741 l6.0 l? • Il 2O. 9 needed 47.8 44. 7 50 - O
- g Major repairs Y
Industrial 8 ... 8 246,440 l23,990 2l .. 3 5, 125 2. 3 cº sº gº tºº, sº dº needed 22, 8. 28.9 8, 3
Gerages, Gas Sta- - -
tions, etc. 42 4.0 l,094, 210 905,810 || 17.2 22,759 || 10.1 6 2.4 4,091 8.5 lº. 3 l8.0 lunfit for use ... 7 2.7 tº
Hotels. Club y -
*:::::::::::: 24 2.3 84l, lz0 646,160 || 23.2 l'7,495 7.8 7 2.8 6, 733 || 13.9 29, 2 38.5
TOTAL l,043 lOO 10,810,254 8,331,023 22.9 224,848 lOO 247 | 100 48,399 100 23. 7 2l. 5
REMARKS:

The above analysis is a part of Civil Works Project F-40.
The sample parcels used are those contained in selected Census Enumeration Districts (of about 1,800 inhabitants each), chosen so as to include (a) substantially all
businese and high-value areas, (b) representative high, medium, and low grade residential areas, and (c) various types and locations of vacant lots.
status were taken from official city tax records. Classification as to type of property, and age and condition of dwellings were obtained from the Real Property
Inventory, CWA Project F-39.
Assessments and tax
UNIVERSITY OF MICHIGAN