Show UTAH UfAH TAX lAX lAWS LAS BI BIGELO R W SAYS Association Chief Urges Changes F Following Y 5 Year 5 ear Study After a five year study tudy of ot the 1 method of or administration employed In Utah's taxing system the the Utah Taxpayers Taxpayers' association has reached the conclusion that our laws h. have no teeth A. A P P. Bigelow state chairman chairman chair chair- man of oC that organization declared de Friday In submitting Its recommendations re to the state tax revision Four recommendations designed to correct this evil were cere ere given ghen as follows Legislation that will establish establish lish Ush a state body vested with au authority authority au- au and amply financed to supervise su su- regulate and control the assessment of all an taxable property of ot the state Amend the present budget law so as to Impose the tho penalty of removal from office for failure allure to adhere re to and function unction under the budgetary requirements Str Strengthening of the present In Independent Independent independent In- In dependent audit law and attaching penalties for tor failure to have o complete complete com corn regular audits by competent registered accountants BOND ISSUE LEGISLATION Legislation that calls for review of or all bond issues proposed by any taxing unit of tho the state by some c constituted state body whose opinIon opinion opinion ion shall shan be bit handed down don and published pub pub- for the information and guidance guM guid- aries ance of the electors of or the unit af f a- There Thero Is nothing to compel obedience obedience obedience obe obe- to the law Mr Ir Bigelow said Custom ha has almost completely completely com corn supplanted law The Tho administrators ad administrators ad- ad of ot our taxing system are arc in hi and of or themselves masters of the tax situation and a a. law unto themselves s No o matter whether the tax revIsion revision sion committee and the special legislative leg beg committee recommend th the cont continuation of ot our present system or whether they submit modifications modifications lions or Vl even a a. complete to change In Inthe Inthe inthe the setup nothing will m be accomplished accomplished pUshed that will 1 benefit the taxpayer taxpayer tax tax- payer that will ill m equalize the burden burden burden bur bur- den of keeping keepIng- expenses within re rea reasonable rca rca- bounds until something I definite is done with our adminis adminis- NO CENTRALIZED CONTROL The Tho report of association de declares de- de dares clares that there then Is an almost comPlete complete com corn absence of ot any yardstick b by which values alues are ae measured and no workable corrective Is applied I that the law Jaw has not made an any provision for centralizing control supervision I and standardization ot or this and that In ever every case caso the valuations placed upon prop property reflect the limitations the prejudices and the lb political Influences that bear belU down don upon the assessor The association holds that while hUe the budget law Jaw passed tour four years ears ago afO has given ghen come degree of or satisfaction sat ut- still it needs strengthening strengthen strengthen- Ini ing and nd a penalty for lor t mince ance Remarkable progress has hM been blei made under the Ia law providing pro for independent audits the committee holds and man many offenders and violators vio vio- haters of ot tho public trust have been apprehended and punished 1 FIND EVAS EVASIONS oNS But our ur Investigations show that the tho audit Jaw has been adhered to tonly only in put port says the report There are still school districts and anden even en counties that refuse to mako make appropriations for tor an audit of th their lr accounts and nd there aro Are cities that make old only partial audits audit We contend contend con con- con P tend that In so doing the they not only violate the Ia law but they are ArO ro de depriving de- de their constituents of Information infer infer- mation to which the latter laUer are en entitled en- en titled A penalty is required s Referring to bond issues tho the re report report re- re port says that in fn addition to the safeguards embodied d In our present laws las relating to bond Isu issues the taxpayers are aro entitled d to further prote protection against ag themselves It recommends commends that public officials who have e the tho authority to call can an IUt election on bond Issues shall be re required required rl re- first to submit to some Mme state commission all aU the tho facts concerning the tho proposition and that full fun Information information infer infer- mation regarding the Issue be given |