The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1911-03-14
ARE GOOD LAWS.
Tax Commission Places o. Il. on
Tax Legislation.
Declare Further Progress Made
to EQuaIize Burden.
WERE FOUR BILLS.
That Commission Approve as
Good Legislation.
Especially the Bill Giving the
County Boards More Power.

4 The state tax commission today,
upon request, made the following
i statement in regard to the bills passed
by the last legislature relating to tax
Legislation:
/ by reason of laws enacted at the
late session of the legislature, several
important changes from the old law
are made which will undoubtedly
greatly improve the administration of
the general property tax in vogue in
this state, and do much toward en-
abling a nearer approach to an equal
distribution of the tax burden.
"Senate bill No. 364, which became
a law early in the session, corrects a
serious defect in the old law by not
| permitting districts which were too
large to be assessed by one deputy
assessor within the time required by
law to be subdivided into two or more
districts and deputy assessors appoint
ed in each of the districts SO created.
The law makes provision also for the
appointment of deputy assessors to fill
vacancies, and in many other ways
will undoubtedly prove to be beneh-
| ciaI statute.
..House bill No. $40 is a revision of
article twelve of the code of assess
ment and taxation relating solely to
| y -
the most important features is section
four of the bill. which provides how
real estate taken into cities shall be
assessed. There has been no legisla-
ton heretofore upon this subject and
| matters of asseSsm ent of that kind
have proceeded haphaZard. Under
/ this law real estate taken into city
| between the first days of March and
May of any year are to be assessed
by the proper officer and be subJect
| to the city taxes for that year, but II
| such real estate is taken into the city
after May first the real estate is not
| to be assessed that year for the pur-
pose of subjecting it to city taxes, but
| the values placed during the preced-
| ing year are to be divided pro rata
among the lots or tracts OF land 50 m
| Guided within the boundaries of the
| city. This law also provides an i'm
portant method for handling the real
estate assessment whereby it Is ex-
pected that real estate will be classl-
fed and the property values Tor each
class extended, thereby equalizing the
| assessment of real estate according to
| its varied characteristics. The law
also requires a, separate assessment OF
real estate and the, improvements
thereon, although both values are TO
! be included in one amount on the
assessment and tax rolls. This allows
statistical information as to the total
value of the real estate in the state
and of the total value of improve
ments in the state which has never
before been ascertainable.
Senate bill No. 37S is an important
measure and should do much toward
the equalization of the assessment of
real estate 1t amends the old law in
relation to boards of review. The old
law provided for boards to sit every
year in each taxing district, but the
| law was without the necessary provi-
to 10 fIo IF 20
effective and as a result the work of
| the boards during the first year OF
| their existence was very unSatlSfac-
tory, in fact accomplished little, and
was therefore cause of useless ex-
pense. The new law provides for
boards of review only in real estate as
sessment years and the work of the
boards is confined solely to the equal
| ization of real estate in their respec-
tive taxing districts. The boards are
to meet in each township and city at
the time named in the statute, after
having given due and proper notice of
the time and place of meeting so that
all owners of real estate may appear
/ before the board in relation to their
assessm ent, the owners having been
previously notified by postal card
from the county assessor of the
amount of their real estate assess
ments respectively. The boards have
original and final jurisdiction as to the
equalization in their respective dis
tricts. Under the old law the county
board of equalization had this duty
but experience shows that it was sell
dom discharged. After the work of
the boards of review is completed,
tax payers may individually appeal to
| the county board if they have been
laggrieved and the county board has
! the power to adjust grievances in such
cases. The power remains with the
| of Ia n
among the taxing districts but not
among the individuals of the taxing
| districts. The county board also is
the sole equalizer of personal property
both among individuals and among the
| taxing districts. This is an important
statute and is in line with the most
advanced thought upon the subject of
real estate assessment. 1t is designed
and doubtless will distribute the tax
burdens more equally upon the basis
of actual value than has ever before
4 been possible.
Il House bill No 634 is also an i'm
Iportant statute. It provides new
plan for the assessment of the inter
ests of companies which own cars
not owned by the railroad companies
that are operated over the lines of
railway in the state. The old law was
imperfect. of doubtful Interpretation
and caused much confusion and dis
pute. Aside from the change in the
method of assessment, the taxes which
will be levied upon the property of the
Pullman Car company will be paid di-
| rectly into the state treasury. Here
tofore the values assessed against this
company have been distributed to the
1 taxing districts through which Pull
man ears are operated. the amounts
so falling to any particular taxing dis
trict being almost inconsiderabIe. The
4 new plan promises to be a great i'm
provement in the assessment of this
kind of property
Still Going Democratic.