The Delta independent., 1911-09-08
THE TAN COMMISSION.
By ALVA SWAIN.

local and corporate property in
Colorado has been the greatest sub
ject for legislative discussion since
the state was formed During the
life of the state, property has been
assessed, with the exception of one
short interval, by two methods, the
local property by the county asses
SCR, and the inter-county property
by the state board of equalization.
The regular session of the Thir-
teenth General assembly attempted to
create a state board of assessors
and confer upon it full power to
assess property of every kind.
Judge Dixon, then sitting as a dis
trict judge in Pueblo, declared that
section of the law giving power to
county assessors to value inter-
county property unconstitutional on
the ground that the assessors were
elected in individual counties and
had no right to participate in the
valuing OF property in other coun-
ties The case was appealed to the
supreme court but the railroad re-
fused to pay their taxes under that
valuation and Gov. Orman was
forced to call an extra session of
the assembly to consider the propo-
sition before the case was deter
mined and at this special session
the assembly re-inserted the section
giving the state board of equaliza-
ton power to value inter-county
property.
This dual valuation of property
has caused a continual clash be-
tween the county assessors and the
state board of equalization, each
maintaining that the other does not
value the property under their ju-
risdiction at figure equal to one
third the cash valuation. which is
the usual per cent of values agreed
upon.
1t has been recognized by all per-
sons. both state and county, that
in order TO eliminate this dual au-
thority and contention, one asses
sing body must be created and given
full power to value all property.
The last legislature attempted to
create such a body. Not only did
it attempt to do so by statute. but
by constitutional amendment. Great
ing a State Tax commission. which
amendment must be voted upon at
the next regular election and 1t also
enacted a law creating a state tax
commission and comforting upon it
the power which the constitutional
amendment. if adopted, will confer
upon the commission.
The commission. as created by
the statute. will meet with the
same opposition by the county as
SCISSORS and county boards of equali-
zation. that the state board OF
equalization now confronts. because
the law, while it permits the COVER
nor and state treasurer to name
the tax commission. it confers upon
this commission the powers and du-
ties of the state board of eQualiza-
ton but subject to the direction ant
approval of the state board of equal
ization is given the powers of that
board and is in session all the time
for the purpose of Investigating
and enforcing those powers. The
real working of the bill will give
the state board of equalization com,
plete power over the assessment OF
local as well as inter-county prop.
erty and will also give it the power,
II 1t cares to exercise it, of remov-
ing any official who does not recog-
nize the values as placed on the
property by the board after it has
considered the assessors assess
ment roll and the tax commission
report on the property value of the
counties.
The commission will be composed
of three persons appointed by the
governor and state treasurer 1t
will have the power to employ as
many clerks, stenographers. experts,
necessary to conduct the work, but
these employees must also be ap-
proved by the governor and treas
urer. The members of the first
commission are appointed, one for
two years. one for four years and
one for six years, and thereafter
one is appointed every two years.
The next member of the commission
whose term expires shall be the
chairman.
The members OF the commission
cannot serve in party organizations.
hold any other public office, nor
can they engage in any other bust
ness, the conducting of which would
take them away from their duties
as commissioners. They must have
knowledge in taxes and taxation