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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 787   View pdf image (33K)
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85

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We need to preserve our tax base. We need to keep it as

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equitable as possible to remove inequities and these needs

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become greater as reliance upon property taxes increases

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as the burden of property tax gets greater.

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Equity is a fine thing when it's a matter of

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academic interest, if you have a tight burden of taxes,

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but when the burden becomes heavy and it makes a difference

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between economic survival for particular people or particul

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businesses or enterprises, then it becomes a matter which

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is a subject of- considerable effort for removal of the

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burden of taxation for preferential treatment.

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In the light of this circumstance, which is the

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emerging context, we are in a situation where there has bee

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a tremendous proliferation of demands for exemptions and

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preferential tax treatment. We have certain historic

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exemptions, which I am not concerned about. The question

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of whether a hospital or a charitable activity or an

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educational institution should be exempt from the burden

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of tax, I think, is one that is pretty well settled. It is

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unfortunate, for the purposes of my discussion, that the

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importance of the exemption of religious institutions is on



 

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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 787   View pdf image (33K)
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