The people's voice., 1958-12-05


ject to the tax, there was no $40
minimum charge, and there were only
528 taxpaying corporations as COM
pared with 4,873 taxpaying corpora
tions in 1957.-EDITOR.)
SALES, RESOURCES TAXES
The commission took dim view of
general sales tax legislation, point
ing out that while such tax twill
raise large amounts of revenue
the undesirable feature of a general
sales tax for low income groups is
obvious The regressivity for
property, gasoline and cigarette taxes,
set by progressive income tax
rates :"
AS an alternative for raising ''large
amounts of revenue, the commission
plugged for the proportional tax out
lined above. In addition, it discour-
aged the levying of specific sales
taxes (such as on liquor and cigar
ettes) by future legislatures. point
ing out that eff Montana wishes to
have special projects of statewide
concern, where no specific benefits
can be allotted they should become
obligations of the General Fund :"
An exhaustive study of severance
taxes by the commissions limited
staff was not possible, and a recon-
mendation was made that the 1859
Legislature institute "a long range
study of whether the present method
of taxing net proceeds in lieu of prop
erty tax on minerals-in-place meets
the best interests of conservation and
the revenue needs of Montana -"
Taking note of the protests by the
oil industry over Montana taxes on
that industry, the commission said |
more information will have to be
found before their statement (about
impeding development of the indus
try) can be verified or refuted."
Severance taxes on timber also
failed of recommendation, the COM
mission expressing the opinion that
the best alternative and most rea-
sonable solution for timber taxation
seems to lie in getting it properly as
'essed (on an advalorem basis)
through the present classification and
appraisal program now underway. A !,
property tax rate based on this ap- !
oraisal, that will not discourage con-
'ervation of the timber resource.
hould be developed while the classi-
ication and appraisal program is be-
ng completed"
PROPERTY TAXES r
Probably t h e most significant +
'olnts of the commissions proposals
elatlng to property taxation are: t
l. Take the county assessors out f
+ politics, replacing them with men s
ralned IN property appraisal rather c
han political policy. Presumably. v
ut not put down in detail, assessors t.
you'd become appointed personnel.
2. Abandonment of efforts to salts II
actorily assess intagible property, d
uch as stocks, bonds, bank deposits, l.
ubstltuting in place Especial income
aXatlon which should be considered d
part of long range tax pro- q
ram :" l.
3. All property should be assessed .,
full and true value" with levies .,
It according to the needs for county \,
overnment operation.
a. Eventual removal of the State m
'om the property tax field. after the 50
financial difficulties have m
zen resolved and adequate alterna- We
We revenue from other taxation can &C
carefully developed :" ly
In addition, it is suggested the fo
'operty tax payment program should es
modernized, with people being al go
wed to pay it in regular (monthly) ca
since such taxes appear TO
IS burdensome to those who paw
EN- in monthly payments to escrow be
counts. Another recommendation lor
vocates standardization of tax no. in
es for the Sc counties, and third N1
ges the county treasurers to get N>
sy and enforce the present prop
5y tax delinquency and foreclosure sui
vs., when applicable. nu
And another prods the Board of the
ualization to exercise it's present
wer for checking within county en1
'essments of all properties to see MOI
It they are properlv assessed - del