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RS-9. Sales Ratio Study (C) <br />Various state formulas consider property tax base valuation in distributing <br />aid. Snles ratios are calculpted for each jurisdiction by comparing actual <br />selling prices of properties to the estimated market value assigned by the <br />assessor. These sales ratios are used to equalize assessed values so that all <br />local governments are treated fairly and not rewarded or punished based on their <br />assessment practices. <br />Sales ratios are thus important determinants of the level of state aid <br />received by a community. Yet, in small communities, there are often few sales <br />in a given class of property to permit an accurate determinction of a sales <br />ratio. In these cases, a county -wide average is applied. The county average, <br />however, may be overly influenced by sales in a larger regional center and thus <br />not accurately reflect the experience of smaller cities. <br />RS-10. License Fees (C) <br />The Leeisl.ature should repeal all maximum fee provisiunss <br />off -:ale liquor, on- <br />tc <br />to <br />Witt, few exceptions, the statutes granting authority to issue licenses or <br />permits do not specify maximum fees. Cities should have the discretion to set <br />fees based on their own coats, needs, and standards. Case law provides ample <br />limitntfons on cities' power to set license fees by requiring that revenues <br />produced must be related to the cost of issuing the license and regulating the <br />licensed business. <br />It is inappropriate for the legislature to set maximum fees for off -sale <br />liquor, on -sale wine, bottle club, and Sunday liquor license fees. Cities have <br />acted responsibly in setting on -sale liquor license fees. It makes no sense to <br />grant them that power but deny them the power to set fees for off -sale liquor, <br />on -sale wine, bottle club, and Sunday liquor licenses. There is no evidence to <br />show that lifting the statutory cap would lead to unjustified fee increases. <br />Some reasonable increases in off -sale license fees could be expected since the <br />statutory maximum fee has not been increased in over 30 years. <br />-67- <br />