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doing one type of work for too long. There is paper work in there that can become extremely boring if you stay with it—for even one day.”
—Are there any duties of the commissioner of revenue that you haven’t handled during your eight years as deputy?
Scoggin: “The only thing in the office that I haven’t done is to go out and look at a house and appraise it. However, I’ve had state appraisal courses. My husband’s been in construction; I’m familiar with construction. We do have guidelines to go by and we do have to more or less stay in line with the last appraisal.
“We appraise them at a certain value and then we take 60 percent of that. But all that will change with the new assessment when we go to 100 percent of fair market value.
—Will the job of commissioner of revenue be easier with assessments made at 100 percent of fair market value? Scoggin: “I don’t think it will be any easier. Of course, it will be up to the board of supervisors to set the tax rate. “In the last assessment, they appraised houses at 60 percent of value. Then, to assess that appraisal, they took 15 percent of the figure they used. Then for every $100 of that 15 percent, the property owner paid $4.20—that’s what it is now. "Of course, we don’t know what the rate will be in 1981. I understood at the last
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