The fiscal problem in Missouri

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Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VI. Tax administration ( Continued)

Collection:: Economics Books

TAX ADMINISTRATION 193 assessors, for example, has unquestionably resulted in con- siderable improvement. Assessed valuations in certain parts of the state have been examined with a view to determining the proper recommendations concerning equalized valua- tions. The visits of the members of the Commission to the various counties have also been worth while. The fact remains, however, that the State Tax Commission lacks the authority that it should have to enable it to deal satisfactorily with the many and varied problems that come before it, while its prestige has suffered from the fact that it is subor- dinate to another body. It might be claimed that, if the State Board of Equalization were abolished and final authority in the equalization process were assigned to the Tax Commission, there would be no agency other than the courts to which appeals from im- proper assessments could be made. If the experience of other states may be taken as a guide, there is little to fear on this ground. Much depends, of course, on the integrity of those to whom the work is entrusted. It is also true that in a system with a high degree of central supervision the changes necessary after the original assessments are made should be reduced to a minimum. In addition to its present functions and its final authority in the equalization process, the State Tax Commission might be given the power to make reassessments in an entire county or smaller governmental jurisdiction. Only with such au- thority can a high degree of uniformity be attained. The Wisconsin Tax Commission, for example, which has such authority, has accomplished impressive results. The State Tax Commission might also be empowered to remove local assessors when they had definitely proved themselves incom- petent. It could be given authority also to make a careful examination of the adequacy of the present method of com- pensating local assessors and to recommend to the legislature such changes as may be deemed to be desirable. Local assessors are as a rule not qualified to assess certain types of property, particularly large manufacturing prop- erties. They need the assistance of an engineering staff as- signed to the State Tax Commission, the function of which would be to assist in the assessment of large properties that

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