Io6 UNIVERSITY OF COLORADO STUDIES 



It appears from the work of state supervision in the above states 

 that as soon as a state tax commission is invested with real power 

 over assessment by local officers the assessed valuation of the state 

 has been greatly increased. With an increased assessed valuation 

 and no change in the tax limit law, it would be possible to increase 

 greatly the amount of taxes to be paid. At the present time most 

 local governments are levying taxes up to the per cent of the assessed 

 valuation allowed by law, and would levy larger amounts if they 

 could. Therefore, when new legislation makes it certain that there 

 will be a great increase in the assessed valuation, it has been found 

 necessary to safeguard the taxpayer by passing an act to limit the 

 amount of taxes that may be collected under the new law. Thus in 

 Kansas^ it was provided that no officer or board might make a tax 

 levy that would produce an amount greater than 102 per cent of what 

 would have been produced by applying the maximum levy to the 

 valuation of 1907. 



A similar act was passed in Ohio (June, 1910) when it was decided 

 to place property on the rolls at its full cash value. This act pro- 

 vides that the present maximum rate of levy shall be so reduced that 

 if levied on the total valuation in each taxing district it would not 

 produce in 191 1 and 19 12 and any year thereafter a greater amount 

 of taxes than if levied on the total taxable property for 1910, 



plus the additions provided for in Sec. 2 which are "an amount equal to the 

 aggregate amovmt of taxes levied in such district for the year 1909 plus 6 per 

 cent thereof for the year 191 1, 9 per cent for the year 191 2, and 12 per cent thereof 

 for any year thereafter." Any minimum rate required by law to be levied for 

 any purpose is hereby reduced in like proportion that the maximum rate is herein 

 reduced.^ 



At the special session of the legislature of West Virginia in 1904, 

 when the act was passed which directed that instead of at its "fair 

 cash value" property should be assessed at its "true and actual 

 value," it was found necessary to limit the rate of tax levy for differ- 

 ent purposes. This act was amended in 1905, again in 1907 and 



' Laws of iQoS, chap. 78. 



» FooTE, "Taxation Work and Experience in Ohio," paper read at Fourth International Conference on 

 State and Local Taxation, Milwaukee, August 30 to September i, igio. 



