NEED OF A STATE TAX COMMISSION IN COLORADO lOI 



now have, which is so vigorously condemned by financial writers, has 

 grown up with our industrial and political fabric and cannot be either 

 quickly abandoned or suddenly and radically changed. It would 

 therefore seem wise for us to consider first moderate and reasonable 

 plans for improving it. While we are not able to remove all the 

 injustice inherent in the present system, we can at least improve its 

 administration. It is for this reason that the suggestion of a super- 

 visory agency or state tax commission is more likely to engage the 

 attention of the legislators than are the more radical schemes of reform. 

 The most obvious need appears to be pressure on the local assessors 

 by a superior power to secure uniformity in assessments. This 

 power can be obtained by means of a state tax commission. 



Permanent state tax commissions exist in fourteen states, as shown 

 by the table on page loi. These commissions are charged with a 

 general supervision of the work of the local assessors. Among their 

 duties may be mentioned the following: 



I. To visit each county of the state and advise assessing officers. 

 . 2. To hold an annual conference with assessors. 



3. To publish and distribute to assessors a book of instructions for use in 

 making valuations of both real and personal property. 



The instruction books provided by the Kansas commission and the State 

 Board of Commerce of Ohio are especially valuable. 



4. To make a study of the tax system and report criticisms and recommenda- 

 tions for new legislation to the legislature. 



5. To perform the duties of the state board of equalization or assist such 

 board by furnishing data and advice. 



The principal powers of a state tax commission are : 



1. To classify property for the purposes of taxation. 



2. To remove or recommend the removal of a local assessor. 



3. To order a reassessment of property in any district where there is reason 

 to believe property has been omitted or underassessed. 



4. To add to the local assessment roll any property which may have been 

 omitted by the assessor. 



5. To raise or lower the assessed valuation as determined by the local assessor 

 of any individual or corporation. 



6. To prescribe the form of maps and blanks to be used in the assessment 

 of property, and compel their use by assessing officers. 



