Show t STilL 1 TAXING AXING BASS BASIS IS YER S CLAIM No 7 of the series Issued the Utah Taxpayers Association now distributed This bulletin 6 as its purpose the answering three queries namely 1 How prevalent pre is the general perty perty tax throughout the Un United te t tes es What proportion of all tax received In all the states rotate tate state and local purposes Is deed deed de de- ed from the general property I if 15 B. B What Is the tax structure in incent t scent jacent cent and comparable to Utah JA bf of the attempt answer the questions are given im the end of the bulletin and is as asim lows Pr The l e general property tax Is tho the theof ef of and most prolific s source of I for the upkeep of state and andt t Si al om g governments e throughout the tho I lied fled ted states 86 6 Jo of all taxes collected fo foe forI for r I e purposes comes from the gen gee 1 property tax 4 All j 1 other taxes are r Ee general property tax has been beet in the states already men men- red td J L highly Industrialized wealthy b general property tax ta Y T Ids ds of all revenues re in New rk the Income ta tax e x Avails ails ails 77 8 of all taxes comes l m general property tax Wis Wis- t l sin in n obtains of fill all state local revenue from the general tax I. I r velve states have ha an income I There Chore is a gasoline tax in all ex ex- ex rt two states t here ere is a motor vehicle regis regis- L rH U lon n tax In all states T. T Ln n en l states have a severance tax z every state has spec- spec mf miscellaneous taxes to supple- supple nt t the general tax Minnesota has an elaborate class class- Talon ton of physical property has a limited number classifications of or tangible prop prop- r p. p Kentucky and a nd Virginia classify limited way to segregate tho the tees of revenue for state and purposes I tangible property is is taxed at tw nv w rate in sixteen states 1 axes aces on automobiles are collect l t t at the time license plates are i ti ed in Arizona and a semi an P of taxes prevails pre I lorado has a constitution which I n classified c cle property tax but I 1 j legislation le g on this subject has r n enacted The state board bo rd of ot ott j t can re-assess re tn any eny item Hem HemI I Many any a y class of property through- through the ho state faxes axes In Colorado are collected il r Si hn Vm th i. i H I Uro m-cl m classified ItI p property L tax t but the I lature has not yet passed such Measure ensure The state board of 1 in Idaho can assess only classes property but cannot equalize in- in assessments A license Substitutes r substitutes a personal property on n motor vehicles Taxes are semi Phe rhe uniform property tax tai prein prein pre- pre Is in ln Nevada so 50 that th-at a classified l perty ertY to tax x could not bo be enacted h hout ut constitutional amendment nt evad yada vada a has bas a special school tax poll pell tax Taxes are collected i annually and In that state mobile taxes are collected at time Ime of Issuance of license Constitution of New Mexico pera pora per per- a classified tax but no such has yet et been enacted The tax mission can not assess re-assess assess re-assess indi- indi il al l Pieces of property Licenses I not Issued on motor vehicles n it tuxes taxes are paid Taxes on all see BeB of ot property are collected iI annually go rhe he basic tax law in W Wyoming oming ise Is e property tax The state rd of equalization can adjust m Continued on Pa Page Pace e S 8 3 I Still I E B I Basis Basis' B Taxing i axing Basis Continued from Page one I and equalize individual as well as classes of property I Wyoming has kas a production tax on coal oil oll gas and mineral mines iNot I Not one state in the union has bas abandoned the general property tax as its chief source of or revenue Special taxes have been added as supplementary to tho the general property tax The constitutions in Arizona Colorado Colorado Colorado Col Col- I orado and Idaho permit of ot a classi class 1 M fled fied property tax but their le legit have bave not passed such a la law Query If the general property t tax x remains remarks the prevailing one l levery In every state In the union and if It supplies over over three-fourths three of al ally revenues for the support of gov govi In all the states and In aUf their taxing units can such a ta tai system be considered antiquated or out of date 1 No attempt has been made in inva this bulletin to describe the va var ious sous forms the mechanism tb administration or the results of or the classified property tax in state states states' here it is now in operation I Bulletin BUll Bulletin Bull Bull- of af This will be the subject etin No 8 u |