A test of the relative efficiencies of property tax assessment by the state and local governments in Indiana

This thesis was an examination of the 1969 general property tax reassessment in Indiana on state and local government levels. Specifically, this study undertook to examine from a statistical viewpoint, whether the State Board of Tax Commissioners accurately and efficiently assessed the public utility properties located within the state. In addition, the same statistical tests were performed on. selected local government assessments of residential properties. In this way, the study was able to point out which agency, the State Board of Tax Commissioners or the local governments, came closest to the 33-1/3 per cent of true cash value legal assessment ratio in Indiana.In the process of answering which agency came closest to the legal assessment ratio, this study examined who was more fair, or uniform in their assessment practices, to the individual taxpayer, the State Board of Tax Commissioners or the local government assessing officials.Thesis (M.A.