Evening Republican, Volume 22, Number 205, Rensselaer, Jasper County, 25 August 1919 — AUDITOR GETS TAX LEVY RULES [ARTICLE]

AUDITOR GETS TAX LEVY RULES

INFORMED AS TO THE PRECEDENCE OF STATE BOARD OF TAX COMMISSIONERS. County Auditor J_. P. "Hammond has received the following statement from the state tax board in regard to the fixing of the tax levies and applications for additional revenue: Every taxing unit contemplating an increase in revenue for the year 1920 -over that of 1919, where the total tax levy for all purposes will exceed one and one-half per cent on each one hundred dollars’ worth of property, must file its petition with the state board of tax commissioners showing the necessity of such in- • crease of revenue and can not be had without the consent of the state board of tax commissioners. Any municipal corporation desiring to collect more revenue than was obtained by taxation the preceding year (unless the total tax rate for all purposes shall not exceed one and one-half per cent on each one hundred dollars of taxable property, in which case when more revenue is provided for, a showing should be made in the report for what purposes the additional revenue iis to be used so that an approval of the tax levy will be an allowance of the additional revenue, shall file its petition thereof) or in the office of the state board of tax commissioners, setting forth the facts showing the necessity for such increase. After filing of such petition, the state board of tax commissioners shall fix the time and place when sucfh petition may 'he heard The petitioners shall give notice of the filing of such petition and public hearing thereon to the taxpayers of the- taxing district to be affected by such increase, by publication for two weeks prior to such hearing in two leading newspapers of opposite political parties, published in such district, or in one such paper if only one be there published, or in case no newspaper is there published, then by porting such notice in three public places in such taxing district. On the hearing of such petition, of it appear that a necessity exists fpr the relief prayed for, the state board of tax commissioners shall approve such increase either as prayed for or with such modifications or upon such conditions as may be deemed just and proper. If on such hearing, it shall appear that such relief ought not to be granted, the state board of tax commfissioners shall so declare and no such increase in revenile shall be granted. The state board of tax commissioners on its own initiative is authorized to reduce tax levies whenever it shall appear that more revenue is about to be raised than the requirements of the government, economically administered, warrant. The board will not hesitate to exercise this right if it is not clearly shown fpr what purpose additional revenue is to be provided. The levies may be reduced on the application of some taxpayer or taxpayers affected by such levies, to the state board of tax commissi-.n-ers but only upon sufficient evidence, upon Hearing arranged for by the state board of tax commissioners, showing that such reduction is warranted.

All tax levies of the various taking units of each county shall report the tax levies to the County auditor not later than September 15th. Such auditor shall verify the figures and calculations and if found correct shall certify same |o the state board of tax commissioners. If found not correct in any particular, he shall at once confer with the municipal corporation in error and have same corrected. If such municipal corporation shall not make t promptly such correction, the auditor shall make same and report his action to the clerk or other proper officer and his action shall b® final. The state board of tax sioners shall have p6wer to order* an increase in the total tax levy of any municipal corporation upon a proper showing that a necessity exists for such increase and that the revenues meet the requirements of such municipality. Such increase can only be granted on petition of the taxlevying officers. All levies fixed by statute for any piirpose, general dr special, shall be considered on the basis of the old assessment and shall be automatically reduced as the assessment of property within the taxing unit has been increased. The fourth session of the state board shall convene on the third Monday in September for the purpose of reviewing and finally determining the tax levies of aH the taxing units as the same have been certified to Said board by the several county auditors of the state * * and also determine the changes necessary to be made in order to raise sufficient revenue for all appropriations made by the law. The action of the state board of tax commissioners in ordering or denying an increase or reduction of any tax levy shall be final and conclus^ e -