Research


Administrative History

In 1896, the State Board of Tax Commissioners was established during a general revision of the tax laws (Chapter 908) to replace the office of State assessor. The Board of Tax Commissioners consisted of three gubernatorial appointees who were empowered to furnish technical and advisory services to local officials, and to collect information and make reports on local assessment practices. Along with the Commissioners of the Land Office, the Board was responsible for helping to set the amount of real and personal estate on which the state tax was to be levied in each county of the state. It was also charged with hearing and deciding appeals of local assessors against alleged unfairness in taxation by counties.

In 1915, the responsibility for formulating tax policy was transferred to the State Tax Commission, which replaced the Board of Tax Commissioners and headed the newly created State Tax Department (Chapter 317). The Commission interpreted state tax law, clarified tax requirements, and provided a quasi-judicial forum for resolving taxpayer disputes with the Tax Department, which in 1926 became the Department of Taxation and Finance. The State Tax Commission consisted of two commissioners, plus the commissioner of the Department of Taxation and Finance, who served as president. The Commission was abolished as of September 1, 1987 (Chapter 282 of the Laws of 1986), and its function to adjudicate disputes was transferred to the Division of Tax Appeals within the department.