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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 797   View pdf image (33K)
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96

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way or another; but there is a bill in the City Council to

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provide that the Historic Preservation Commission be

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expanded and that its duties be enlarged to permit tax

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exemption, complete or partial, to be granted to any

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building or structure designated by the Commission as

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worthy of protection, if in the judgment of this Commission

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they find that it is uneconomic for the owner to retain

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the monument or structure in place in its proper condition

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without such exemption or abatement.

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Now, there is a public policy involved, but it

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is another example of shifting the burden. None of these

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tax exemptions reduce the cost of government. They result

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in a shift in the cost of government and the thing that

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I wanted to comment on here is the net result. When the

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Constitution, when the Declaration of Rights, Article 51,

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stated that taxes ought to be uniform, they were dealing

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with the question of property tax which was the main stay

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of all State and local government at that time.

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We now hava many renters, many people who do not

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own property. Many of these people are in poorer" financial

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condition than the ones who own property. This is certainly



 

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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 797   View pdf image (33K)
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