The silver state. [volume] (Winnemucca, Nev.) 1909-1925, 1915-02-09
TAX COMMISSION
COMPROMISE BILL

What is said to be the compromise
bin on the tax commission question
was introduced in the Senate last
Thursday by the ways and means COM
mittee and referred back to that com
mittee.
The bill creates a new tax commits
sion and gives the railroad commits
sion most of the work 1t also creates
a State board of equalization, in which
the County Assessors number sixteen
and the tax commission numbers four.
Special work is given each department
and provision made for cooperative
work
The commission is to consist of the
Governor. as chairman, and four COM
missioners. The four commissioners
consist of the three railroad commits
sioners and a fourth who has a vote,
serves two years and acts as secretary
at a salary Of $4,000 a year. and will
be appointed by the railroad commits
sion board The railroad commission
board is the Governor. Lieutenant
Governor and Attorney-General The
new tax commission must be not more
than three of one party The mem
bers must give their entire tinH to the
work They may employ help with
the consent of the State board of ex-
aminers.
Powers given the commission in
clude comforting with, advising and
directing Assessors and other officers
and requiring the County Commission
ers to submit budget, and power TO
cause an increase or decrease of the
tax rate.
Two regular sessions must be held,
one the second Monday in January
for one purpose and one the third
Monday in October for another pur-
pose. But they must keep the office
open all year long.
In the January session they must DO
two things-value all livestock and
value utilities Of an interstate or inter
county nature. The franchise and
tangible property must be valued and
totaled according to a collective unit
basis. and apportioned between coun-
ties on a mile-unit basis If operating
in two or more counties.
All other property except the two
classes above shall be valued by the
County Assessors.
At the meeting in October the COM
mission may raise or lower any class
except livestock to conform to the
sense of the State board of equaliza-
tion.
The meeting OF the State board of
equalization comes I'm between, that is,
beginning the third Monday In August
This board includes all the County
Assessors and all the tax commission
ers. making twenty-one, all having
vote They can review the tax rolls
and raise or lower values except util-
tiles and make each county vote
square. but the total value must be
enough to make the State budget when
multiplied by the State tax rate. They
must finish before the second Satur-
day in October and complaints may
be brought before the tax commission
before the second Monday in Novem-
ber, and thetax commission may
remedy matters.
The budget of the State referred 20
must be prepared by the State board
II examiners before the first Monday
in May
Suits against assessments must be
deferred until after an appeal to the
tax commission, resulting in a denial
of redress. Provision is made for
payments under protest. If the first
installment as levied is paid the sec
ond installment can be offered on the
preceding years basis. pending settle
ment.
An appropriation of $4,000 is car
ried by the bill