Taxation 



Legislation to place all property as- 

 sessments on an actual full fair cash 

 value basis was enacted. The assessments 

 will continue to be made by local as- 

 sessors and equalized in the county by 

 the board of review. The state depart- 

 ment of revenue will determine the per- 

 centage at which property has been as- 

 sessed in the several counties and will di- 

 rect the county clerk to make whatever 

 adjustments in assessments are necessary 

 to bring the assessments to the full fair 

 cash value. 



For instance, in a county which has 

 assessed property at 40% of its full 

 value, the county clerk would be directed 

 to multiply the local assessments by two 

 and one-half in order to bring the as- 

 sessment to full value. Taxes will be 

 extended upon this full value. 



Companion bills reduce tax rates one- 

 half. One companion bill provides that 

 for the first five years under this pro- 

 gram tax rates may not be increased more 

 than 5% over the 1942 rate, in any 

 year, or more than 15% over the 1942 

 rate for the five year period except where 

 increases are authorized by referendum. 

 At the end of the five yeaf period the 

 full increase will be effective unless a 

 referendum has been held in the taxing 

 district and the authorized tax rates re- 

 duced. The 100% assessment program 

 goes into effect Jan. 1, 1946. 



It appears that over a long period the 

 taxing power of local governments will 

 in most cases be greatly increased. The 

 average assessment ratio in downstate 

 counties is now approximately 30%. 

 This ratio varies from 16% and 20% 

 in counties with the lower assessment 

 ratios to 71% and 73% in counties with 

 the highest assessment ratios. Taking 

 the 30% average, it is obvious that 

 downstate assessed valuations on an aver- 

 age will be multiplied by three and one- 

 third in order to bring them to 100%. 

 With tax rates cut only in half, it is 

 obvious that over a long period the tax- 

 ing power is greatly increased. Bonding 

 power is based upon assessed valuation 

 and likewise is greatly increased. 



The Association strenuously opposed 

 this program. However, it was forced 

 through the legislature by a bi-partisan 

 combination of state administration and 

 Chicago City Hall forces. With the 

 greatly increased taxes which are pos- 

 sible under this legislation, it is essential 

 that tax payers in the local governmental 

 units watch the levies made by their local 

 authorities and make every effort to keep 

 them within reasonable limits. The roll 

 call on passage of S.B. 229, the key bill, 

 is given on page 9. 



Legislation which would have provided 



for the appointment of a county assessor, 

 a new office, in each county to take over 

 the functions now exercised by the coun- 

 ty treasurer, as supervisor of assessments, 

 was defeated. 



State Appropriation 



Busses and Truclcs 



Legislation was enacted increasing the 

 maximum permissible length of a straight 

 truck from 35 feet to 40 feet and of a 

 semi-trailer or two or more unit com- 

 bination to 45 feet. 



The speed limit for trucks was also 

 increased to 45 miles per hour for lighter 

 trucks and to 40 miles per hour for 

 heavier trucks. The lAA did not op- 

 pose the increases in length or speed. 



It was also proposed that the maxi- 

 mum axle weight on all roads be in- 

 creased from 16,000 pounds to 18,000 

 pounds per axle. The lAA opposed this 

 increase and secured an amendment 

 which permit^ a maximum of 18,000 

 pounds per axle, only on concrete roads 

 or roads with a concrete base which are 

 designated by the highway department 

 as adequate to carry the heavier loads or 

 on roads which the highway department 

 has designated as obsolete and in need 

 of reconstruction. The license fees for 

 these heavier trucks and busses were also 

 substantially increased. The roll calls 

 on the adoption of the lAA amendment 

 are not complete and therefore are not 

 given. 



Miscellaneous 



Other legislation sponsored or sup- 

 ported by the Association included a bill 

 providing for a year-round open season 

 on foxes in the central zone; legislation 

 tightening up the State feed law and 

 designed to give purchasers a better un- 

 derstanding of the content of the feeds 

 which they buy; legislation placing rock 

 phosphate under the commercial ferti- 

 lizer law and repealing the provision 

 which gave fertilizer manufacturers a 

 10% tolerance in the content of their fer- 

 tilizer; legislation requiring persons drill- 

 ing oil wells to give bond prior to drill- 

 ing for the proper plugging of the well 

 in case it is dry or is abandoned, and 

 legislation giving county boards author- 

 ity to make rules and regulations relating 

 to water supply, sewage treatment and 

 collection and street drainage in sub- 

 divisions outside cities. 



The Association was interested in 

 many other bills which affected agricul- 

 ture and the activities of the Association. 

 It is not possible to refer specifically to 

 all these measures. An attempt was 

 made to confine the Association's efforts 

 to matters which directly affected farmers 

 and the activities of the Association and 

 the Farm Bureaus. 



Of concern to the citizens of the state 

 generally were the very substantial in- 

 creases made in state appropriations. Ap- 

 propriations for regular operating ex- 

 penses were increased from $503,612,- 

 630 in 1943 to $625,796,673 in 1945. 

 This is an increase of $122,184,043 or 

 24%. 



The salaries and operating expenses 

 of the state were placed upon a sub- 

 stantially increased level. Experience has 

 demonstrated that once expenditures are 

 established at this higher level, it is very 

 difficult to reduce them, r 



In addition to the general operating 

 increase, the state administration spon- 

 sored huge appropriations for a large 

 number of postwar projects. These post- 

 war appropriations total $139,174,132. 

 Some of these post war projects no doubt 

 are desirable. Many are questionable. 

 Practically all of them were included in 

 one appropriation bill. It was impos- 

 sible for members of the legislature to 

 choose between these projects. A mem- 

 ber who favored some particular project 

 or projects was compelled to vote for 

 the entire appropriation in order to se- 

 cure the appropriation for the project in 

 which he was interested. 



The Tax Payers Federation of Illinois 

 computes the total appropriations at the 

 1945 session at $772,465,826 as com- 

 pared with a total of $519,974,232 for 

 the 1943 biennium. This is an increase 

 of $252,491,594 or 48.5%. As of July 

 1, 1945, the State surplus was a little 

 more than $135,000,000. The appro- 

 priations for postwar projects of more 

 than $139,000,000 would completely 

 wipe out this surplus. 



In addition to increases in salaries and 

 operating expenses, a number of bills in- 

 creasing fjensions or providing for new 

 pensions for public employees were 

 passed. These included a pension for 

 members of the General Assembly. 

 However, Governor Green vetoed many 

 of these pension measures, including the 

 bill providing a pension for members of 

 the General Assembly. 



Representatives of the Illinois Agri- 

 cultural Association were present in 

 Springfield on practically every legisla- 

 tive day. They attempted to present the 

 views of the Association upon measures 

 of interest to agriculture and farmers. 

 County legislative committees were very 

 helpful in contacting members of the 

 legislature from their respective districts. 

 Representatives of the Association were 

 extended every courtesy by the chairmen 

 of the several committees and the presid- 

 ing officers in the two Houses. They 

 also found members of the legislature to 

 be uniformly courteous and interested. 



L A. A. RECORD 



SEPTE 



