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Show Thursday. January 15. 1981. THE HERALD. Provo. Utah-P- 29 age What the Herald thinks, what the columnists say and Opinions what our readers think The Herald Comments Sky's Limit in Assessment Factoring Increases few Utah taxpayers will pay more property taxes years can see 1981. Admitted purpose of the property assessment hike ordered by Gov. Scott Matheson and the State Tax Commission is to put $34 million into the State Uniform School Fund, and thereby ease the state out of its current financial squeeze. Sanpete counties, all reap- director of the Utah Association of Counties, says the action means a shift in market value. Utah homes. praised in executive state-assesse- about are d assessment district receives little in tax revenues, the state makes up the difference needed to bring it up to the established uniform school standard. The more tax revenues a school district receives, the less it gets from the state. Obviously, then, when more local tax money goes to the school districts, the state must dip less from its now percent of fair praised in 1975 - 76 is now about 8.85 percent, according to the Tax Com- mission's property sales analysis charts. If the 29 counties contributed nothing to the state through property taxes, it would make no Undoubtedly, property throughout the state needs to be equalized as far as assessment is concerned. In a period of inflation, just a La 1978. low School Fund. If a school County, which was reap- properties to N. 18 a level, or another was high, because each would be taking care of only its own needs. Each county, however, is contributing in a backward way to the Uniform Garfield counties, were reappraised recently and are near 20 percent. Salt Lake. Carbon and come from the taxes on personal and real property. tax burden from had south. Wayne. Sevier, and That extra money, without question, will Jack Tanner, difference that one county widespread differences in the assessment levels from one county to another. As an example. Emery County, which is on the low end of the assessment chart, is assessed at only 4.49 percent of fair market value. Its neighbors to the in Uniform School Fund, and consequently more money is left to operate state government. When Utah Count v was reappraised in 1976. many taxpayers objected strongly to the larger tax bills they received They blamed Utah County for the increase, but Utah County was only the tax collector. They blamed the cities, but the cities, like the county, had a legal lid put on them which prevented them from receiving a tax windfall. They were required to lower their mill levies to the point where their budgets could be increased by only six percent. This 6 percent limit was imposed at a time when the inflation rate ran at around 12.5 percent. Taxpayers also blamed the school districts, but the districts claimed ihey didn't get the windfall; it just meant they received less money from the Uniform School Fund. Where did the benefits go"1 To the state. Another segment also received a windfall, the state-assesse- properties d These are the mines utilities, railroads, and common carriers. They got because most of the taxing units were required to lower their mill levies, which meant the properties received a lower tax bill. The same situation exists now. but without the legislative safeguards. Instead of going through a full reappraisal program a windfall state-assesse- d county, the tax commission is ordering counties to bring their asin each sessment levels up by "factoring." In other words, they must adjust the levels upward by a percentage determined in advance by the tax commission. In Utah County's case. the tax commission says this percentage should be 98. IB percent. County officials say say the figure should be 32 percent. The percentage will be negotiated, but county officials say they will settle it in court if an equitable figure is not reached. The danger this time is that there is no legislative lid on the mill levies. There is no law which requires taxing units to lower their mill levies to limit the amount of money they received when the reassessment is done by "factoring." The sky's the limit, un- less legislators take pity on the taxpayers and make a law requiring that mill levies must be cut to balance the factoring Verl Christensen Oath Holds History, Honor oath Wilson Reagan will take Jan. 20 when he is sworn in as the 40th American President seems so simple in contrast to the awesome powers and crushing burdens of the office! As prescribed by the Constitution, it states: "I do solemnly swear that I will faithfully execute the office of President of the United States and will, to the best of my ability, preserve, protect and defend the Constitution of the United States " The Ronald time-honore- d By tradition, four words generally are added. History says George Washington, the first chief executive, completed the oath, then with closed eyes whispered: "Sc help me God!" That established a pattern for succeeding presidents The oath is taken with the right hand raised and the left hand on the Bible. Many presidents have opened the Bible to selected passages lor the ceremony. Starting his third term. Franklin D. Roosevelt, the 32nd President. rested his hand on an ancient family bible opened the 13th chapter of St. dignity had to be compromised just a bit when the 36th President. Lyndon B. Johnson, was sworn in hurriedly Nov. 22. 1963 at Dallas after the assassination of President John F. Kennedy. A federal district judge. Sarah T. Hughes administered the oath to Johnson. Kennedy's vice president.' aboard the presidential plane before the takeoff for Washington. It was a grim scene. Shock from the tragedy was etched starkly on their faces as LBJ stood with his wife Lady Bird and the Jacqueline Ken- Paul's First Epistle to the Corinthians whose 13th verse reads: "And now abideth faith, hope, charity, these three: but the greatest of these is charity." Dwight D. Eisenhower, the 34th President, selected verse 12 of the 33rd chapter of Psalms at his second inauguration: "Blessed is the nation whose God is the Lord: and the people whom He hath chosen from His own inheritance." Patricia Nixon, sharer of the happy triumphs and bitter defeats of her husband's political career, stood at Richard M Nixon's side and held two family bibles on which he took the oath at his first inauguration. Appropriately in that Vietnam War era. the 37th President opened the Bibles to Isaiah's vision of a time when men shall "beat their plowshares and their spears into pruning hooks." Traditionally the chief justice of the Supreme Court administers the oath. Of necessity, that touch of crest-falle- n nedy. g was brief The Johnson because of the exigency. Short was Roosevelt's fourth inso abbreviated that it auguration seems almost incidental in the President's life. FDR decreed that the ceremony be simple in keeping with the sobering tone of World War II which was raging toward its climax. Known for his oratory, the President spoke only five minutes after taking the oath. The Marine Band played the national anthem oath-takin- silver-tongue- afterward ... and that was it! The 20th Amendment, in effect since Feb. 6. 1933. provides that presidential terms end Jan. 20 at is delayed, noon. If the swearing-ithe nation technically has no president in the interim Such was the case in 1949 when Harry Truman's old term expired at was hpld noon but the pledge-takinup until 12:29 p.m. Thus the U.S. had no technically, again President for 29 minutes. n g The first presidential inauguration of the new U. S. Government under the constitution took place April 30. 1789 on the balconv of the Federal Hall in New York, the U. S capital at that time. There, in the presence of Congress and "a great multitude of people." Washington was sworn in by Robert Livingston, chancellor of the state 1981 by NEA. Inc l .6 r of New York. Thomas Jefferson, the third President, was the first inaugurated in Washington. D. C. the new Federal City, and was first to start his term in the new White House. thought this was the Eastern shuttle between Washington and New York. " "SPACE shuttle! I Patrick Christian Feedback dill Man Must Change Course As we face a new year, it is a sad statement of man's progress that his largest project ever (the MX e missile basing ) may be a weapon capable of unimaginable destruction instead of a project of international cooperation to eliminate world hunger or wipe out some murderous disease. How can man believe time and progress has brought mankind a better world when two nations continue to increase the number of strategic-nucleadevices whose weapons only imaginable purpose can be a threat at least and global nuclear war at most. Can mankind legitimately believe he's progressed much knowing he's shell-gam- r moved from war on horseback to war by nuclear missiles capable of striking a target over the horizon man once thought ships would fall off of Was that global ignorance really bliss? As the world begins a new year we need to change our perspective g the rights and of nations, particularly the two supernations. The United States needs to return to promoting arms reduction while maintaining defense parity, not follow a course of increased nuclear proliferation. Ronald Reagan's new administration must realize that along with turning the economy around, of equal or more importance is reducing the possibility of global war by reducing the number of nuclear weapons available to sustain such a war. Strategic Arms Limitation Treaty negotiations must be developed at all sensible costs. At the same time the new administration must apply global political and economic pressure to promote world peace short of such action is military action .eldom peace promoting. The new administration should be strong in global politics, but not play the part of a world policeman. Instead, it should be more of a world conscience or chaplain, promoting world peace. not abandon human rights, but instead refine and use the rights fight as fairly and practically as possible. To turn away completely from human rights is to allow a trend to continue that leads only to Irans and Nicaraguas. Reagan should The 1980s are one year old It is a decade not to correct all the world's ills and injustices but it is a decade to turn bad trends around Sometimes it is not the state of that is so frightening, but a rather negative trend It is time to begin to change the direction man is progressing and the direction of his worst fears things Paul Harvey New Hostage Plan Unveils new plan to rescue the hostages presently in the staging process At 5 p.m. on Feb. 21. assuming the situation has not been resolved. 52 A is Americans will take off from Miami, Fla., and will fly via Pan American to Zurich. Switzerland. There application will be made to the officials of Iran to proceed to Tehran. In Tehran, these 52 Americans propose to surrender themselves in exchange for the interned hostages allowing those hostages to return to their homes and families. This rescue mission's organizer and its first volunteer is the respected Dr. Kenneth Wells, co- - founder of Freedoms Foundation, a scholar and patriol of incontrovertible credentials. Wells, with neither authority nor financing from our government, will lead 51 other volunteers in this effort to effect a trade for the release of the presently imprisoned Americans. Wells says he recognizes the percentages and wants other volunteers to recognize them: Possibilities include protracted confinement, torture, death. But this, says Wells, is no more than America has asked of generations of young soldiers. This, he says, is an opportunity for e old guys to recover our own fumble." His expedition will include nobody of military age; all must be older than 50 and younger than 70. And men only. He seeks volunteers who have no dependents, no military affiliation, no CIA and no FBI affiliation Each must be in good health and pay his own way. Volunteers must agree to remain in Zurich for at least 21 consecutive days ready on a moment's notice to proceed to Tehran. Wells, as I say. has no official sanction from our government. He did brief the Carter and Reagan ad- - "us ministrations of his intentions So far. neither has lodged any objection. If our government should ask that ' be scrapped or subsuch instrucstantially revised tions will be followed completely and promptly Wells is that kind of citizen. Wells says. "The poor, bedeviled hostages deserve our sacrifice and "one-on-on- - the world needs our example. Maybe in the process we can awaken the conscience of others, even perhaps of the Iranians. But Wells makes it clear he wants only those volunteers who are willing, to pay with their lives County Interest Amazes Editor. Herald: I have read with interest your articles on illegal housing developments in your recent issues. I am amazed at the interest the countv has in these developments even though they are certainly in the wrong and cause many problems for people who buy land under false pretenses. I only wish the county would pay-amuch or more attention to legal developments where the developers do not follow through with what they have agreed to do What a predicament when a family puts all they have into land and building a home to find that the developer does not intend to stand by his word and agreements The county has ways to deal with these situations but much could he said for the wav thev go about it. il at all Janet Johnson Hobble Creek Can von About Letters "Feedback" is intended to provide Daily Herald readers with an open forum in which they can discuss issues of broad community interest and importance. In that spirit. The Daily Herald welcomes letters to "Feedback" on any subject of broad community interest. 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