Date of Award:
5-1940
Document Type:
Thesis
Degree Name:
Master of Science (MS)
Department:
Economics and Finance
Department name when degree awarded
Commerce
Committee Chair(s)
W. Pulanlass
Committee
W. Pulanlass
Abstract
Uniformity of assessments and equity in the taxation of all tangible property within the state has long been the ideal of the people of Utah, yet the history of equalization and assessment is replete with the effective blocking - by pressure groups - of attainment of this ideal. Taxing officials, in general, and students of taxation, in particular, have repeatedly pointed out gross inequalities and rank injustices in our assessing system which should be corrected. But, selfish interest plus ignorance on the part of the taxpayer has permitted these abuses to remain in our taxing system. An accidental, hit-and-miss, guess method of assessing has developed. The taxpayer, not knowing of any system or of the employment of a uniform method, strikes out blindly at the assessor, the tax commission, and the county boards of equalization, seeking avoidance of his tax burden through underassessments, abatements, or remittances. Thus, to achieve equity in taxation, systematic methods should be substituted for the present methods of guess-work.
Checksum
5c5f0e97af424709d338c9cad662433f
Recommended Citation
Maughan, Theodore R., "The Development of Equalization and Assessment in Utah with Special Reference to the Assessment of Rural Lands in Cache County" (1940). All Graduate Theses and Dissertations, Spring 1920 to Summer 2023. 1938.
https://digitalcommons.usu.edu/etd/1938
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