| Show I Ir Progress r r ss s-s Toward Tow Tax Eq Equalization The 1 last St l legislature passed pase a law designed to o assure re equalization of a assessments assess assess- s ss ss- ss ments in Iii the various counties of the state stat I Jt it w was adopted after a tax commission coIA- coIA com coni- mission study showed wide wid variations variation s Iz in inthe th the eJ rate of ot aSB assessment It was found that in Washington county the property valuation n c compared with actual sales only 20 per cent whereas in r J Juab county ty the ratio of assessed to real y value lu was Las pEr c cent t. t The h new new law provided that all prop prop- property 4 4 erty be assessed at 40 per cent of its itS' reasonable le fair cas cash value County assessors assessor ss meeli meeting at the capitol with members of of the state tax commission last July agreed on ona a formula for putting t the e. e new rate of assessment into eff effect ct and azid pledged themselves to equalize valuations according to the formula Now ow we ye have have havea a report on their and achievement achievement and it is a good report The taxable ble value of property appraised by y the 29 county assessors in 19 1017 1947 7 increased creased 1171 per percenti cent centi compared with 1046 This was not an the board i increase crease in 11 every county In some there was a a. sharp increase 23 23 per cent in Washington county for instance instance- instance and and nd in some some lome t there was a decrease ra ranging ging up t to 3 1 per cent in Summit county That indicates a real attempt h has haslee lee been een ma made e to equalize asses assessments Of course we do n not t know whether complete complete com corn equalization has been achieved It would require another comprehensive survey urvey y by the tax commission to determine deter deter- determine mine that But at least it is progress progress and Ind county assessors are to be comm commended com com- m mended f for r their work It might be a good idea if the tax commission would make another study of o f assessments and see how bow they sta stand d xi w. w If we are to have tax equality throughout Utah we must constantly check heck on the assessed valuations to be sure Eure iu that they comply with the law This This' is not just a matter of f snooping l into to the affairs affairs' of bf county assessors by bythe bythe the state tax commission either Con- Con super supervision ision by the commission and ana nd insistence oh olt on a full and nd f fair r valuation valuation valuation tion actual actually y strengthens t the e hand Ofte of the te assessor and makes him less vulnerable able ble to l local cal criticism when he makes the 7 r required increases es in int t lua ns |
