Master's Theses

Department

Economics, Finance, & Accounting

Degree Name

Master of Science (MS)

Abstract

This study of the administration of the property taxes in Ellis County was made for the purpose of suggesting improvements to modernize the tax system. METHODS AND PROCEDURES EMPLOYED: All personal property statements filed in Ellis County for the year 1957 were read and examined. The real property assessment records were examined and a comparison of the assessed valuation of several real properties was made. The General Statutes of Kansas were also read and examined in regard to assessment and taxation. SUMMARY AND FINDINGS: A lot of property is escaping assessment and taxation each year. Much of the property that is being assessed is undervalued. The personal property statement does not contain enough space for adequate description of property being assessed. It was recommended that state legislation be passed to require individuals owning property to keep a record of the original cost of such property, that merchants be required to keep an accurate record of monthly inventories, and that the personal property statement be enlarged for a more adequate description of property. It was recommended that special booklets be published by the state prescribing valuations for items of personal property common to the average farm and household.

Keywords

Ellis County (Kan.), Finances, Expenses, Property tax, Taxation of personal property, Tax reform, Law & legal affairs

Advisor

Dr. Leonard W. Thompson

Date of Award

Summer 1958

Document Type

Thesis - campus only access

Rights

© The Author(s)

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