The fiscal problem in Missouri

Bibliographic data

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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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VI. Tax administration ( Continued)

Collection:: Economics Books

194 THE FISCAL PROBLEM IN MISSOURI the local assessors are unable to appraise satisfactorily. Such a staff might not only give assistance when requested, but also see that manufacturing and other large properties were assessed on a basis comparable with the assessment of other properties in the same local jurisdiction and throughout the state. The establishment of an effective system of administration by a strong tax commission would entail some increase of administrative costs. The benefits that would be derived from improved administration, however, should more than offset any reasonable increase. The functions of the State Tax Commission might be further extended by the transfer to it from the office of the State Auditor of the administration of the income tax and by the establishment of a centralized system of assessment and collection in place of the present local system of assessing and collecting this form of tax. This phase of tax administration will receive attention later. The state could be divided into districts for the purpose of establishing a system of central supervision of the general property tax and carrying out the other changes that may be introduced. St. Louis City and St. Louis County would naturally constitute one district, and Kansas City and the remainder of Jackson County, another district. A represen- tative of the Tax Commission assigned to each district might assist in establishing a uniform system of valuation through- out the district. The district representative could avail himself of all information concerning property transfers, and the information thus obtained, as well as information from other sources, could be used in formulating recommenda- tions to the local assessors. The first approach to the prob- lem would be to ascertain the counties within a district in which property is relatively overvalued or undervalued. Conferences of district representatives would aid in deciding upon the prospective standards that should be adopted for assessing property and in maintaining them. When a reasonable assurance had been reached that prop- erty in the several counties was on the average assessed at approximately uniform percentages of true value, the next step would be to attack the problem of variations within the same county or other local governmental unit. In certain

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