TITLE

RECENT DEVELOPMENTS IN TAXATION IN OHIO

AUTHOR(S)
Lockhart, Oliver C.
PUB. DATE
May 1915
SOURCE
Quarterly Journal of Economics;May15, Vol. 29 Issue 3, p480
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on developments in taxation in Ohio. The beginning of the recent tax reform movement in Ohio may be dated from the report of the Honorary Commission of 1908 that attacked the general property tax, as well as the administrative system. The tax rate limitation and central assessment is discussed. A bill mandated by the tax commission is directed towards making changes in the administrative machinery, in the definition of taxable property and the rules of valuation and in the provisions for the collection of taxes. The two main conclusions are: centralization is an important aid to effective assessment, particularly of intangible property and the general property tax cannot be increased to a satisfactory system by the devices of limited rates and centralized assessment.
ACCESSION #
9389927

 

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