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THE FISCAL PROBLEM IN MISSOURI 
ADMINISTRATION OF THE GENERAL ProPERTY TAX 
Effective administration of the general property tax is 
of fundamental importance for the effective and equit- 
able working of the tax system as a whole. This tax 
accounts for approximately three fourths of the total 
revenue from state and local taxes. It is predominant in 
local governmental finance and continues to be an im- 
portant source of state revenue. It is highly important, 
therefore, that this tax should be administered in such a 
manner that the property owners within each taxing juris- 
diction contribute to the cost of government according to 
the taxable property that they own. Uniformity within the 
taxing jurisdiction is of rime importance, whether the 
jurisdiction be the smallest school or other special district or 
the state government. 
Since the state government levies a general property tax, 
there is an implied uniformity in valuation and assessment 
procedure throughout the state. It is only through such 
uniformity that the state receipts from the general property 
tax can be obtained from the several local divisions of the 
state without giving cause for complaint that any county 
or other local unit is contributing either more or less than its 
fair share toward the maintenance of state government. It 
is highly desirable also that the individual taxpayer should 
not feel that he is paying more than his share or less than he 
should, irrespective of how large or how small the geographic 
extent of the taxing jurisdiction may be. Under the existing 
conditions it is difficult to see how the taxpayers can regard 
the taxes that they pay as fair and equitable. This state- 
ment is particularly applicable to the state general property 
tax, but it has other applications. which will be considered 
later. 
Administrative Agencies 
The administrative agencies include the county and other 
local assessors, the county boards of equalization, the State 
Tax Commission, and the State Board of Equalization. The 
original assessments, as made by the local assessors, furnish 
the basis for any changes made later by boards of review.