Show Local Loc l Option Raise R Revenue in tn man many communities of tb the State the to td 1 per r e-r cent local option tales tax recently enact enacted enacted ed by the 1959 Utah Legislature may produce half as u much revenue revenue rev rev- as a. is 1 now being received by cities from the local property properlY tax This opinion was wu expressed ina in tn ina a report just released by Utah Foundation the private nonprofit fit government research organ organ- The Foundation report observes observes ob serves that problems of ot local loc l gov governments in Utah have been studied for the past several years by a number of special committees and by the Utah Leg Legislative Council Although a large part of ot the legislative program program pro pro- gram recommended by these i groups was not adopted by the 1959 Utah Legislature several important measures were enact enact- ed Among these were the to tax an optional strong-mayor strong tax an optional strong mayor form of government for first and second class cities and permissIon permission sion afon for tor counties but not clU cities s to accumulate funds for capital l outlay Foundation analysts estimate that during 1959 city taxpayers in Salt Lake county paid more than 1 million in taxes to provide provide pro pro- vide type municipal services for or residents living outside incorporated incorporated orated cities clUes Based Bas d on 1958 1953 property valuation a 37 mill wide county tax per 1000 1000 1000 1 assessed valuation was required required re reo to pay for the municipal l services provided by the county in such unincorporated areas City taxpayers paid this county tax in addition to city levies Im posed for furnishing the same services within their respective communities The study points out that al although although although al- al though a County Service Area Act was enacted in 1957 to help correct the inequity of dual taxation taxation tax tax- atlon of city residents and provide provide provide pro pro- vide improved municipal services services ser ser- vices in unincorporated areas only one county Davis has established a county service area during the past two years Greatly Greasy complicating local tax administration in Utah according accordIng accord accord- Ing to the Foundation report is the sharp increase in the number of ot special I districts that have been created during recent years Because these districts overlap each other the problem em has become become become be be- come even more complex CUrrently Currently Cur CUr- there are 57 tax areas in Salt S Lake I ake county 49 tax |