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TABLE OF CONTENTS
CHAPTER I
Recommendations and Legislation in 1915...
Commission's recommendations not adopted..
Attitude of commission unchanged..
Tax measures introduced in 1915..
The only tax measure adopted in 1915.
CHAPTER II
Activities of the Commission During the Fiscal Years Ending July
31, 1915, and July 31, 1916.
CHAPTER III
Railroad Property Subject to an Ad Valorem Tax Improperly
Omitted from the Assessment Rolls...
Taxable in Ramsey county..
Taxable in Hennepin county..
Taxable in Koochiching county.
1-3
1223
4-6
7-24
9
11
12
CHAPTER IV
Assessment and Equalization in 1915 and 1916....
Illegal undervaluation firmly established by custom and practice
prior to 1914.....
General chaos and rank discrimination the result..
Full value law impossible to enforce.....
Classified assessment law works transformation.
Undervaluation is legalized
Adherence to legal standards required.
Recognized by state supreme court..
Assessor is most important taxing official..
Many local boards of review inefficient....
Owners are now listing property more accurately.
Work of assessors shows marked improvement..
Assessors are underpaid......
County boards of equalization doing good work..
25-72
25
26
27
28
29
30
31
Many improvements still needed....
How good results were accomplished.
Assessors instructed by tax commission-meetings.
Letter sent to assessors......
Nature of advice given at meetings.
Local boards weakest link in equalization system..
Letter of instruction to local review boards....
County boards advised as to powers and duties.
Final equalization by tax commission.....
Sales method used in determining land values..
Conforms to statutory definition....
Sales data, how obtained and what included..
Data verified by local men....
Four year period of sales used.
How ratio of assessed to full and true value is determined.
Reliability of sales method for equalizing purposes.
Two desirable features not found in other methods..
Sales data submitted to county boards...
Sales method established part of assessment system.
Real estate assessment of 1914...
Township map of state aid to equalization..
Early diagnosis confirmed.....
Land assessed under three classes...
Statistical details of the 1916 assessment.
Assessed value of real estate in 1914 and 1916 compared.
Real estate assessment by classes...
True and full value of real property..
Division of assessment between land and structures and improve-
32
33
36
37
39
43
44
45
46
47
48
49
50
Personal property assessment and equalization, 1915 and 1916..
Personal property assessment of 1915 and 1916 by groups..
Distribution of net increases in 1916.....
56
57
58
True and assessed value of personal property by classes, 1915
and 1916 ...
Improvement shown under operation of new law.
Personal property equalization difficult.....
Tendency to undervalue not modern phenomenon.
Household goods most difficult to assess..
Decrease in cities accounts for loss in state.
Failure to list when value is less than $400....
Personal property assessment in cities analyzed..
Grain and grass seed in hands of producers underassessed.....
Logs and lumber equalization example of good results of investi-
Bank assessments for 1914, 1915 and 1916 compared.
66
Taxation of money and credits-results under new law.
68
Summary of assessed valuations 1914, 1915 and 1916..
70
Telegraph companies
71
True and full value in 1916 of all property subject to ad valorem
Should be taxed on a parity with other public service corpora-
tions
Rate should be increased to five per cent..
CHAPTER VII
The Taxation of Land Values...
The exemption of personal property...
The exemption of buildings and improvements.
The unearned increment tax..
Partial exemption of buildings..
Partial exemption in the United States..
The movement in New York City for the partial exemption of
buildings
The exemption from taxation of buildings and improvements
on land in western Canada..
Taxation in Manitoba
Taxation in Saskatchewan
Taxation in Alberta
The increment tax..
The wild land tax..
The cities
Taxation in British Columbia
The municipalities
The city of Vancouver
Conclusions on the Canadian taxing system....
The effect the single tax would have on the incidence of taxation
in Minnesota ..
Partial exemption of structures and improvements.
Conclusions
116
117
119