The Birmingham age-herald., 1915-07-08
County and State Boards Provided-County Boards Will Make Assessments on Real Property
UNIQUE METHOD IS
 CHOSEN TO SELECT
 THE TAX OFFICIALS
Shipbuilding Plants and Cy- anamide Works Exempt
 for 10 Years-Bill Will Be Introduced Next Tuesday

Revolutionizing the system of taxation in Alabama without changing the fundamental principles of that sys- tenn and equalizing the burden of taxa ton without making that burden op- pressive on anyone. are the prime pur- poses of the bill of the legislative re- cess committee on finance and taxation. made public yesterday by John R. Weakley. chairman.
 In the event that the bill is enacted into law, central board of equaliza- ton consisting of three members elect ed by the legislature. and a board of equalization for each of the counties of the state, consisting of three mem bers named by the boards of revenue and the state taxing authorities, will be created Property will be assessed as at the present time, at so per cent of its actual value.
 AS at the present time, 65 per cent of the revenueA will be appropriated for schools, for pensions and for the maintenance of the state government. The most marked innovations proposed are the quadrennial plan of assessing property, and the giving in" of real property and improvements contained thereon, separately.
 Legislated Out of Office It is a significant fact that the bill was made public on the day on which The Age-Berald announced that Gov ernor Henderson had appointed the members of the state tax commission The appointees of the governor will be legislated out of office unless the legis- lature should do the unexpected and elect them to fill the three positions On the proposed state board of equali- zation. The bill made public yesterday hears out the reports which have been current for sometime that the legis lature intends to deprive the governor of his constitutional right to appoint members of the tax board ard the con- vict bureau N
 The state board of equalizati tion will consist of three members to be elected as stated. by the legislature for terms | of two. four and six years. The suc- cessors of those elected by the legisla- l ture will be named by the governor l The man named for six years will be chairman of the board. Each member will be remunerated in the sum of 5000 annually. It shall be the duty of this board to enforce the tax laws of the state. supervise the work of the taxing authorities in the several counties. and assess for taxation the property of pub : lie utility corporations, and especially those which serve the people of more | than one county.
 Other Offices Abolished As seen, the state tax commission and the state board of assessments will be abolished The boards of revenue will be deprived of their interest in taxa ton, save only In that boards will have the right to name one member of the | county boards of equalization. The offices of tax collector and tax assessor are continued. The tax assessors in tho future will receive the lists of prop erty owned by the people and will act l in the capacity of secretary of the | county boards.
 1 In the future, no property owner Will be permitted to place valuation on any of his property, save personal property. It will simply be his duty l to turn in his real property, land. lots and buildings separately. The assessor | will in turn make known to the county board of equalization the property and | its location. with such Improvements as might exist thereon The board will then visit the property and assess it | at so per cent of its actual value. l In the event that the property owner is | dissatisfied with his assessment. he will have the right to make known such fact | to the county board of Capitalization with in 10 days after its adjournment in June. 1 He will name an arbitrator, the board will
 
 name a-third. This board of arbitratio will inspect the property and assess 1t the action of the arbitrators being final. | The property owners will pay the mem- bers, of the board of arbitration in sum not exceeding 50 for each member per l day.
 County Boards
 1 The county boards of equalization will consist of three members one to be named | by the state board, another to be named | by the boards of revenue and A third to be elected by the other two. This third man will be chairman of the board The board members will be remunerated by the counties in a sum not less than 8 and | expenses per day for each member. l The equalization board of Jefferson county will begin it's sittings in October; the boards of other counties in January. Jefferson county property will be equal ized and assessed by June. The assess ments will be contained in a book espe- cially prepared for the purpose. and the l book will become a public document to