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1
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be reserved for local purposes, I would "also recommend that
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2
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the State continue and perhaps expand, its role in the
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3
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assessment processes. For the reason that under these
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4
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recommendations the property tax revenues would be reserved
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5
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exclusively for the subdivisions, I would suggest the
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6
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possibility that the subdivisions, on some equitable basis,
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7
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reimburse the State for the cost of its role in the assessing
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8
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process."
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9
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This is not necessarily something that should be
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10
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done in the Constitution, but something can be raised as to
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11
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the question of the role of the Department of Assessments
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12
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and Taxation were such a provision placed in the Constitutio;
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13
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as to reserving the property taxes for local purposes.
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14
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"As to the other two broad-based taxes, the
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15
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income tax. and the sales tax, I would recommend State
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16
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administration with a provision for the sharing of either or
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17
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both with the subdivisions on such basis as may be determine
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18
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from time to time by the State legislature. I believe we al
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recognize the fact that the assessable basis no longer pro-
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19
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vides an adequate revenue source to defray the increasing
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20
21
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cost of expenditures brought about by rapid urbanization,
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inflation and demands of our citizens for more and better
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