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to be some other kind of tax, you may do
so. But you have to determine what it is.
DELEGATE J. CLARK (presiding) :
Delegate Grumbacher.
DELEGATE GRUMBACHER: As I was
asking, in the past, though, the provision
for tax I believe was that the legislature
said it shall be real estate tax as set by the
Board of Public Works.
DELEGATE J. CLARK (presiding) :
Delegate Sherbow.
DELEGATE SHERBOW: No. The Board
of Public Works does not set a tax. The
tax is levied by the State through the legis-
lature. All the Board of Public Works does
is make the calculations as to how much
that tax is.
DELEGATE J. CLARK (presiding) :
Delegate Grumbacher.
DELEGATE GRUMBACHER: I am
sorry, sir.
You then mean the rate is set by the
Board of Public Works?
DELEGATE SHERBOW: They do the
mechanical calculations. That is all.
DELEGATE GRUMBACPIER: Could
this be done again under this particular
provision in that the legislature could re-
quire the Board of Public Works, or what-
ever the title of the Board may be, to set
the rate?
DELEGATE SHERBOW: Yes, they
could say by real estate tax, and use the
identical language you used in the past,
because it is a tax, and that is all this
says; it is a tax.
DELEGATE J. CLARK (presiding) :
Delegate Grumbacher.
DELEGATE GRUMBACHER: Would
that require the board, whatever the board's
name were, to set the tax at the new rate?
DELEGATE SHERBOW: The Board is
not setting the tax. No amount of language
is going to put the responsibility on the
Board. All the Board does is determine the
rate. The legislature is the one that will
have to determine the tax. If the governor
signs the bill, then it becomes law. The
amount of the tax rate and how it falls is
then simply calculated by the Board of
Review or whatever you choose to call it.
They do not set a tax. They have no taxing
power.
DELEGATE J. CLARK (presiding) :
Delegate Grumbacher.
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DELEGATE GRUMBACHER: I am
sorry that I used the improper word.
Could the legislature require the Board
to set the rate to cover what they had put
into the capital budget?
DELEGATE SHERBOW: The legisla-
ture could, by using the identical language
it uses now applicable to the Board of Pub-
lic Works.
DELEGATE GRUMBACHER: Re-
quire —
DELEGATE SHERBOW: They would
have to carry out the law, certainly.
DELEGATE J. CLARK (presiding) :
Delegate Grumbacher.
DELEGATE GRUMBACHER: Thank
you.
There is one other item that bothered me
on this particular section. In this case can
the legislature cut the appropriations of
the governor and substitute therefor their
own items in this capital budget?
DELEGATE SHERBOW: No, the legis-
lature could not cut the governor's budget,
and then in its place put in what they
want to put in. It would be a supplementary
appropriation bill by the legislature. They
then would have to provide for it as a
supplementary appropriation bill, provid-
ing the tax for principal and interest.
DELEGATE J. CLARK (presiding) :
Delegate Grumbacher.
DELEGATE GRUMBACHER: I am not
allowed to argue at this point, and I do not
know how to put the question to say I am
not sure. I would like to ask you, sir, to
re-examine the wording there. I think that
perhaps there may be a different interpre-
tation from the one you just gave, sir.
DELEGATE J. CLARK (presiding):
Delegate Sherbow.
DELEGATE SHERBOW: Let me go
over the language with you. I think you
raised a question, Delegate Grumbacher,
about which there may be some doubt. I
think Mr. Lewis raises the same questions,
also.
My understanding of what we have here
is that any appropriation that is in addi-
tion to or exceeds the capital appropria-
tions shall provide for revenue necessary
to pay the debt service required thereby by
a tax to be levied as prescribed therein.
Now, there is no reference here to wheth-
er or not yon do not have to carry that
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