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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 788   View pdf image (33K)
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86

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which is being discussed for purposes entirely separata

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from the reason for which I raise the issue; but quite

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apart from the traditional exemptions of governmental,

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charitable, religious and eleemosynary institutions, we now

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have a perfectly ridiculous hodge-podge of relationships

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with respect to taxation and we have it in a situation

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with a burden of taxes, much more significant than it ever

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was before.

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We have the legislature determining that in

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certain areas certain property will be exempt from tax.

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We have the legislature determining that in certain areas

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certain owners of property will be exempt from tax or that

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property used for particular purposes will be exempt from

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tax or partially exempt from tax or subject to preferential

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assessment treatment.

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It is foolish to keep one's eye on the State's

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progress in obtaining a more scientific and uniform assess-

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ment practice, if one doesn't look at that in relation

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to all of these other actions that have destroyed the

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concept of uniformity that is inherent in the effort to

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achieve uniform assessments.



 

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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 788   View pdf image (33K)
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