The News-Herald. [volume] (Hillsboro, Highland Co., Ohio) 1886-1973, 1908-01-16


that a constitutional amendment is
ldopted.
AppraIse Property oftener.
| We recommend
Third, q more frequent appraise.
ment Of real estate.
| Real estate SHOULD be appraised for
taxation at least once in every for
years, and once In every two years
The decennial plan was adopted at a
time. when the real estate Of Ohio
| consisted almost wholly Of farm lands
The rresent decennial boards were
estatli he'd n 1853. and the impossi.
bility of relief from this old system,
firmed by the decision OF the supreme
court of Ohio In a case from Toledo,
In which It was held that after the
completion Of decennial appraise
ment of real estate and its equaliza-
ton. II Is not competent for a local
cennial period. to re-value or increase
the taxabl appraisement of rea! es-
tate. or even to correct gross inequali-
| ties In such apDraisement. and this
even though the growth OF city has
added. as II had In the partioa&ar IN
stance. millions of dollars to the value
or real property in certain sections.
|
| two or four years the work might well
be done. under the direction OF the
| present boards Of review in the cities
and the county boards of equalization
In the rural districts. unless the gen.
eral assembly shall deem Il best to
authority.
A reference to the laws of other
states upon this subject shows that
ohio Is the only state in the Union
which still maintains a decennial ap-
praisement Of real estate
Abolish State Levy.
We recommend.
Fourth, the abolishment Of the pres
ent state levy upon real and personal
property and the complete separation
Of state and local revenues at the
earliest practicable date.
1t is unnecessary to review here the
hardships and inequalities which
tax methods. They have been already
set out In an earlier part Of this re-
port II is universally recognized that
IL the remnant of levy for state pur-
poses upon real and personal prop
erty. now amounting to but 1.34 mills
on the dollar. can be entirely removed.
so that the counties will no longer
rival each other in the distribution Of
taxes Tor the support of a common
II nd, enc Of the chief causes of dis
elimination and favoritism would be
q stroyed and nearer approach to
home. rule In taxation would be at
tanned.
II additional revenues are deemed
advisable. there are number OF
ways In which they may be raised, in
the judgment of the commission. and
special revenues from special sources
might very appropriately be set apart
Tor the public school fund, In order to
preserve this intact
We earnestly urge. however, that no
action be taken with respect to the
state levy unless the most reliable
provision be made for the security
and permanence Of the public school
fund.
Publicity In Taxation.
We recommend.
Fifth, that authority be given to To-
cal communities to secure publicity In
taxation in such manner az they shall
deem best.
Among the many suggestions made |
TO the commission at the public hear
ings. one which received much com.
mendation was that taxpayers gener.
ally be brought to closer knowledge |
of tax matters by the annual publica- |
ZION OF property valuations and re-
turns. The claim Is made that II every |
property owner were informed, by |
some simpler method than that Of |
personally examining official records,
& the amount OF tayes being paid by |
his neighbors. and especially by the |
owners OF real estate. many of the in |
eqnalities which now prevail would be |
corrected through the initiative of the |
persons injured.
II may not be thought desirable to |
make such publication compulsory. in
Ohio. But the beneficial results so |
strongly urged as well as the salts |
factory experience elsewhere, would
seem to justify the grant Of power to |
local taxing authorities.
Summary OF Recommendation
We have submitted herewith five
recommendations. The first is q con.
sttutional amendment granting broad |
er powers to the general assembly In
providing tax system for the state. |
The other four comprise the most urg-
ent changes in existing tax laws that
may be accomplished without an
amendment of the constitution. These
are, the establishment of a state tax
toard the more frequent appraise-
ment of real estate; the abolishment
of the present state levy and the sep
Grafton of state and local revenues
anu unohy, W Tie iUCdi COITl-
munities to secure publicity in taxa
ton.
There are many other improvements
In existing laws which have been
carefully considered, but all those
that seemed most worthy of adoption
would require a constitutional amend
ment before they could be put into
effect. Among these are simpler and
more modern method OF taxing public
fervice corporations, such as gross re-
ceipts or o her special charges In lieu
of all other taxes, which will more ef-
lectiyely AMI uniformly reach fran
chise values and be substituted for
the complex diverse and inadequate
methods nov prevailing in Ohio: the
taxation OF moneys. stocks and bonds
by a fat rate or some appropriate
method that will secure due return
from each; the imposition of nom-
inal tax OF q recording fee upon mort.