Perth Amboy evening news., 1912-08-16
REFORM
FOR TAXATION
Important Suggestions at
Meeting Of United County
Boards at Trenton.
LEGISLATION is NEEDED
Would Publish Assessment
Lists to Cure Evils of In
equaIities in Taxing.
LEGISLATION Is NEEDED
from the NEWS Correspondent

Trenton, Aug. 16:-Many i'm
portant tax reforms were proposed
yesterday afternoon at the meeting
of the Association of County Tax
Boards of New Jersey, and If they
shall be put into concrete form
through laws the taxation regula-
tions will be revolutionized and
many thousands of dollars worth of
taxable property added to the rat
ables throughout the state. One OF
the most important changes suggest
ed was that the day of assessment be
moved from May 90 to January l
each year. Now all assessments are
made as Of May 20 and this works
out so that the tax appeals cannot be
decided before the tax rate Is fixed
In September. The result is that
whenever on appeal cn assessment is
lowered the municipality suffers, be-
cause the tax rate and the budget
have been fixed upon the total rat
ables as they stood before the ap-
peals were taken. This situation has
long been crying evil in tax mat
ters in this state.
1t was shown yesterday afternoon
that by changing the assessment day
to January l the assessors could be
given until April l for the compile
ton of their work and the duplicates
could be completed and all appeals
heard before the tax rate was fixed
in September. 1t was agreed that
this reform was greatly needed.
Maps of Taxing Districts.
Another reform insisted upon as
needed was the providing Of tax
maps In every taxing district OF the
state. The rural sections are almost
universally without such maps as the
basis for assessments, with the re-
suit that thousands of dollars worth
of property escapes taxation annu-
ally. The present law provides that
such may be made, and it was the
prevailing opinion that this statute
| should be made mandatory. IT was
also thought that it would be wise
/ thing to make mandatory the pres
| ent law permitting the publication
| of the assessment lists in all the
taxing districts. This law has never
been observed because it is not COM
pulsory and would entail some ex-
pense 1t was urged that such pub
lication would, of itself, result in
curing most of the evils OF inequall-
| ties in taxation.
Senator Carlton B. Pierce, of I'm
ion county, president of the special
legislative commission appointed by
Governor Wilson under the Pierce
resolution to investigate general tax
questions in this state, addressed the
association, upon invitation. He out
lined the progress his commission is
making. Eight counties have already
been visited and puolic hearings con-
Quoted at which much valuable in
formation Was gathered.
The remaining counties are to be
visited in September. Senator Pierce
told the association that the unit of
taxation should be increased and
that a uniform basis of taxation that
would not admit of discrimination
between individuals Or taxing dis
tricts, should be adopted for all the
districts. He said the members of
his commission were open minded
on tax matters and would be glad to
receive any suggestions that might
be made.
Appoint or Elect Assessors.
"There are many knotty tax
problems that must De solved before
the legislature convenes," continued
Mr.. Pierce. "The question of wheth-
er assessors should be elected or ap-
pointed, and who should have the
appointing power is one of them.
The proposition of requiring assess
ors to give all their time to their
work, which would necessitate pay
ing them more, must have serious
consideration. This could probably
be solved by making the taxing dis
tricts larger than at present.
"Our commission is striving to
put the taxing system of the state
upon a business basis and we see the
need of having special assessors for
valuing the property of public utll-
ity property. Another problem be-
fore us is that of having the local as
SCISSORS subject in authority to the
county ta1 boards, and then in turn,
to the state tax board. We are Civ
ing this careful consideration. 1t is
claimed that the power to remove a
derelict assessor would be strong
factor in improving conditions"
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