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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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