The Oskaloosa herald. (Oskaloosa, Mahaska County, Iowa) 1885-1919, 1913-03-13

ChoOhot piOpOAty 10 W uC dSoCooCu
every year and real property on 1914
and on each even numbered year
thereafter Real estate is to be as
sessed at actual valuation market
value) and is to be divided separately
as assessments on real property and
on the Improvements thereon.
Powers to Raise Values,
The power of the state commission
to change valuations Is provided as
follows
/" The tax commission shall consti-
ltute the state board Of review and on
the second Monday of July in each
year proceed to adjust the valuation
of property of the several counties, ad-
ding to and deducting from the valua-
ton of each kind or class of property
such percentage in each case as will
bring the same to its true value as
fixed in this act, and make all valua-
tons relatively equal throughout the
state"
Anticipate increases.
That the drafters of the bill antici.
pate the state commission will in
crease values on taxable property is
anticipated is shown by the following
provisions:
! Should the assessed valuation
lof the property of the state or
any county, township, city, town, dis
trict or other political or municipal
corporation, for the year 1914 or sub
sequent years, exceed the average as
sessed valuation for the years 1912
1918, the maximum rates of levy for
the state. or for any county, township.
city, town, district of other political
or municipal corporation for each OF
the various purposes for which taxes,
shall, until otherwise provided by law,
be so reduced that the amount of tax
les raised for each on said purposes,
shall not exceed the amount which
might have been raised on the aver
age assessed valuation for the years
1912 and 1913 under the maximum
rates of levy existing, and the per-
centage Limitation of Indebtedness of
such corporation sn.s.l be so reduced
that such Indebtedness shall not eX.
coed the amount which by law might
have been incurred on the assessed
valuation for the year 1919"
County Tax Limit.
Under the proposed law The Board
of Supervisors of each county shall,
annually, at its September session,
levy the following taxes upon the as
sessed value of the taxable property
in the county:
For state revenue, such rate of
tax as shall be fixed by the tax COM
mission, as provided in this act.
2-FOr ordinary county revenue, not
more than one and half mills on a
dollar in counties having popula-
ton of less than 10000, and i'm coun-
ties having population of 10000 or
more, one mill, with a poll tax in eth
er case of fifty cents on each male
resident over 81 years of age. But in
any county in which the levy is limit
ed to one mill, the board of supervi.
sors may, at any general election, sub
NIT the question of increasing such
levy TO 1E mills or less, to vote of
the electors, and if such proposition
is adopted, the board OF supervisors
may make the next general levy at
the proposed rate. ..., 80.
Provided, however, that in any
county, where by reason of extraordi-
nary or unusual litigation the rates
herein fixed for ordinary county rev.
enue. are found to BIZ, insufficient to
pay for same, the board of supervi.
sors may create an additional fund to
be known as the court expense fund.
And may levy for such fund such dates
of taxes as shall be necessary to pay
all court expenses chargeable to the
county. Such fund shall be used for
used for no other purpose, and the
levey therefore shall be dispensed
MI tuhnn ha ,,fh1ri1nI 70 thn
ordinary county revenue Is sufficient
to meet the necessary county expendi-
lures, including such court expenses.
Provided, further, that the levy for the
purpose of providing an additional
fund, shall not exceed three-fourths
of a mill on the dollar.
3-For support of schools, not less
than one-fourth, nor more than three
fourths of mill on the dollar.
4-For making an repairing bridges,
not more than one and one-fourth
mills on the dollar, but such tax shall
not be levied upon any property as
essed within the limits of any city OF
the first.class, and none of such bridge
tax shall be used in the construction
of repair of bridges within the limits
of such city.
5-For the grading and building of
roads, not more than one-half mill ON
the dollar, to be known as the county
road building fund, but such tax shall
not be levied upon any property asses
sable within the limits of any city or
towns, and none of such
road tax shall be used in the grading
or building of any roads within the
limits of such cities of incorporated
towns. '''
6-For such other general or special
purposes as may be authorized by
law" ..,. .-... 80.