The news scimitar. (Memphis, Tenn.) 1907-1926, 1920-01-30
Committee Watching.

The tax rate for state purposes, as
figured in the annual report of the
state comptroller; from which the above
totals as to the 1919 taxes and tax rate
we're obtained, is 70 cents. That in
cludes the 55 cents for strictly state
purposes and Is cents for other pur-
poses. most OF which is returned to the
counties in the proportion which they
pay.
The Shelby county tax for state pur-
poses on that basis for 1919 was
$S47 900.
The tax naid by this county under
the new appraisal this year will be at
the 25-cent rate. $685. 900, or an increase
OF $SS.000.
1t can readily be figured, therefore,
that while Shelby county in 1919 paid
16 per cent, or approximately one-stxth
Of the total state taxes, the county will
pay this year II per cent of the total
state tax.
Elias Gates, chairman Of the Chamber
of Commerce joint taxation committee,
and Hays Flowers, the secretary of the
committee. will not make any estimate
on the above statements from Nash
vile but will await the receipt Of the
exact figures However, the totals
given here will be sent out to the
county tax assessors from Nashville as
a basis for making their assessments.
If it appears when the final figures
are received that the total appraisal
and assessment of Shelby county Is in
fact higher than that for the average
for the state, as shown by the above
figures, the committee may take some
action to have a revision made, but
that will not be decided for the pres
ent.
Taxpayers who can show by proof
that their property has been over
valued in the state appraisal, have sew
eral methods OF securing relief and a
revision Of the figures
The county tax assessor has the pow =
er to make any changes either In over
or undervalution, when proof is pre-
sented to him.
In case the assessor does not make
any changes, the owners may appeal tc
the county boards Of equalization, and
they also have right Of appeal from
that body to the state equalization
board.
There is also. of course. the right OF
appeal to the courts, in case proof oI
erroneous valuation or appraisal should
be ignored by the county or state
boards of equalization. However ap.
peals for lower valuations before the
board must be accom- panied by tangible
proof and not mere statements of the
| names of the property owners.
The question of the county tax rate
view of the increased assessment which
| Mr.. Condor will use as his basis.
Last year the rate for strictly county
purposes was 1.0lis cents, and OF Tho
total Of S1.71k for state and county
| combined Estimating that the same
revenue will be needed this year a'
last, the county tax rate, on valua.
ton of $374,000 900, as against $l2l..
900 900. could be cut to 80 "a cents OF
the 500. In other words, the county
| would receive approximately the same
revenue this year with county tax rat,
of not over 32 "a cents that was re-
ceved last year on a rate of Sl.0ll2
Or to put 1t in another way. the tots
state and county tax rate for Shelby
county could be reduced this year fFon
Sill to 81 2-3 cents, and both the state
and county would receive the same
revenue as last year. while the stat,
would get $SS000 more.
The county court will fix the tax rate
| at the July term. but II win probably
| be discussed long before that by tn,
| taxation committee Of the court ant
| the members Of the Chamber OF Com
= merce joint taxation committee. 4