Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1919-07-29
SPECIAL SESSION OF lEoIsLA
TuRE TO TAKE UP CUES.
TloN OF TAX REFORM.
EACH COUNTY OF STATE
LITTLE KINGDOM NOW
Plan Most Favored 10 to Make State
Executive Council Supreme in Taxa
ton Matters Equality Impossible
Under Present Laws--Primary Suf-
frase Also to Be An Issue.
TO Times Republican.

Special TO Times Republican.
Des Moines, July IA lot OF work
is accommodating for the special session
Of the Iowa general assembly, to be
called next winter 10 pass upon code
revision. Recent announcements as
sure that primary suffrage also will be
an issue at this assembling, and there
are ulmistakable indications that the
present state administration also plans
a drive for tax law reforms before 1t Is
out of power.
There is some division OF opinion
among state officials as to the shape
the reform should take, but there Is
com plete unanimity of opinion that
some reform is vitality needed. K. 4.
Bales. secretary Of the executive coun-
| Gill; favors the Kansas plan OF vesting
in a central state body complete au-
| thority over all tax valuations. 1t
seems likely that something approx
mating the Kansas plan will be offer
| ed for the consideration of the coming
| special session.
Counties Little Kingdoms.
! The time is now near at hand when
! the executive council will hear COM
/ plants on the real estate valuations
which assessors have set in all parts of
the state. The council will be besieg-
ed with kicks. Officials say it viii be
practically powerless to act with any
real force due TO the fact that the Iowa
law makes each county little king
dom, responsible to no higher political
unit in matters of individual taxation.
-
BALES, has power under the Iowa law
TO eQualize taxes only as between
counties If land is assessed at an av-
erage of say SIS an acre in Dallas
county, and the average is Ss5 in a
near by county in which the land is
of the same character and quality, the
| council can order these two averages
brought nearer to equality.
But that is as far as the council
can go. It has no Jurisdiction as to how
this equality is brought about. The
board of supervisors could spread 1t
all on one farm if it's members so de-
sired, and the state could say moth
| ing. When II comes to the valuation
of an individual farmers land the
| township assessor is supreme. His
power is subject to an appeal to the
| board Of supervisors. but this has been
found to work unsatisfactory"
May Make Council Supreme.
The plan which the state officials
| will back, 1t is understood. plans to
4 give the executive council supreme
authority over all assessments. even
down to the individual gardeners one
acre patch. This would be coupled with
q measure creating the office OF coun-
ty assessor, this official to have d.
rect and positive Jurisdiction over all
| township assessors.
| Appeals from taxation valuations
| under the new scheme, would be taken
to the board of supervisors. from rural
districts, and to city councils IN cities,
Just as at present. But the property
owner would have further recourse II
his plea was denied by these bodies.
He could file plea directly with the
state, which would issue a mandatory
| order upon the lower reviewing body.
| It Is calculated that the principal
effect of such legislation would be
preventive. With the right of appeal
and reversal hanging over their heads,
| local boards of review would become
effective, it is believed. This. it is
said, has been the effect in Kansas,
where the plan has been in operation
nearly dozen years. Kansas tax ad-
mlnistration is reported to be so per
feet that only few dozen individual
appeals each year reach the executive
council. Imagine condition under
which only score Of Iowans were
kicking about their taxes!
No Boost in Land Taxes.
Iowa farm land values, for purpose!
of taxation, probably win not be ma
terially increased this year by thu
state executive council, which will
take up the problem Of fixing land val
uations probably on Wednesday.
Last years average valuation pc