Report of the Board of State Tax Commissioners and State Board of Assessors, Volumen12 |
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Términos y frases comunes
1921 Assessed valuation Allegan Alpena amount of taxes annual assessing district assessing officers assessment rolls assessor Average rate Baraga believe Berrien Board of Equalization Car Company cent Charlevoix Cheboygan Citizens Telephone Company City and village corporation county assessor County Telephone Company credits dollar entire exempt expense Farmers Mutual Telephone fund Gladwin Gogebic highways Home Telephone Company income tax increased indebtedness Ionia Iron county iron mines Kalamazoo Kalkaska Keweenaw land contracts Lapeer Leelanau Lenawee Manistee Marquette Menominee Michigan mortgage Muskegon Mutual Telephone Company Oceana Ogemaw Ontonagon Oscoda owners personal property Presque Isle Railroad Company Railway Company rate of taxation real estate Refining Company Refrigerator Car result Roscommon Rural Telephone Company Schoolcraft Shiawassee specific tax TABLE 11.-Continued tax burden Tax Commission Tax Commissioners tax law taxable property Taxes levied taxes paid taxing district taxpayers Telephone Exchange tion true cash value Valuation by Tax Wayne Wexford
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Página 40 - ... officials. This we regard as an indispensable condition for the successful operation of any state income tax, and we should be disinclined to recommend the adoption of an income tax by any commonwealth that is unwilling to turn over its administration to a well organized and properly equipped state department. Local administration of an income tax has never worked well and in our opinion never can operate satisfactorily. It is obvious, finally, that a state tax commission, or commissioner, is...
Página 41 - In computing the taxable property of insurance companies organized under the laws of this state, the value of the real property on which a company pays taxes shall be deducted from its net assets above liabilities, as determined and shown by the last report of the commissioner of...
Página 50 - It is obvious that equalization does not afford a remedy for bad assessments. Efforts to correct an incomplete and inaccurate primary assessment by equalization usually result in magnifying the errors and shortcomings of the assessor, not in correcting them. Our efforts to reform the system must therefore reach further and go deeper than the boards of review and equalization. Few students of the subject any longer indulge the hope, and fewer still...
Página 53 - The third plan provides for the appointment of the county assessor by the board of county commissioners, for A term of four years, such appointments to be restricted to persons who have successfully passed a civil service examination. The fourth plan provides for the election of the county assessor, for a term of four years, in the same manner as other county officials are elected, but limits eligibility to those who have qualified...
Página 41 - All goods. chattels and effects belonging to inhabitants of this state, situate without this state, except that property actually and permanently invested in business in another state shall not be included: 6.
Página 32 - Code, the aggregate amount of taxes that may be levied on the taxable property in any county, township, city, village, school district or other taxing district, shall not in any one year exceed ten mills on each dollar of the tax valuation of the taxable property of such county...
Página 54 - The consensus of expert opinion and our own experience point to the necessity and desirability of such a change and it is believed that it can be made without conflict with the constitution. The only effect would be to enlarge the assessment districts from the town, city or village to the county unit and make the assessor a county instead of a local officer. The people of the county served or their authorized representatives would still make the selection without encroaching on the principle of home...
Página 33 - The several tax levies and rates shall be established by the proper legal officers of any municipal corporation after the formulation and publication by them of a budget on forms prescribed by the state board of accounts showing in detail the money proposed to be expended during the succeeding year, the valuation of all taxable property within the jurisdiction and the rate of taxation which it is proposed to establish, and after a public hearing within the jurisdiction at which any taxpayer shall...
Página 50 - The local assessor is the keystone, nay more, he is the very foundation upon which the administration of the whole general property tax rests. Unless he is a man of good judgment, familiar with values, endowed with sufficient moral courage to be fair, and diligent enough to find and place all property in his district upon the assessment rolls, his work invariably falls far short of the legal standard, and usually results in the grossest injustice."1 The work of assessing property is a highly technical...
Página 23 - With these limitations, its declared object is : "To formulate and announce, through the deliberately expressed opinion of an Annual Conference, the best informed economic thought and administrative experience available for the correct guidance of public opinion, and legislative and administrative action on all questions pertaining to taxation, and to interstate and international comity in taxation.