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REPORT OF THE COMMITTEE
States in Which Taxes on Taxable Nonoperating Prop
Name Composition Number of Members Manner
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activities administrative review agency Alabama appointed appraisal assessed valuations assessing agencies assessing department assessment function assessment level assessment offices assessment roll assessors assigned authority auxiliary divisions board of assessors Board of Equalization board of review cent classes of property classified Connecticut Cook County county assessment courts department head deputy division duties elected employees equaliza equalization agency erty finance full value governmental unit Illinois intangibles judicial review Kentucky legislature levy locally assessed ment districts Michigan Minnesota municipalities Nebraska North Carolina North Dakota Ohio organization original assessment overlapping assessment districts overlapping districts Pennsylvania personal property population position powers primary assessment districts primary districts procedure prop property tax qualifications real estate real property reassessment recommendation Report review board salary serve sessment state-assessed subordinates supervision supervisors Tax Commission tax department tax districts tax rates taxation taxpayers tion town township tricts usually Wisconsin York