Show Act Would Put Responsibility On Commission Implementation of the County Service Area Act could do much to correct the Inequity of city tax tax- i payers being tax taxed d twice f for r the same service but the Initiative rests squarely with the County County- Commission This was the conclusion conclusion conclusion con con- reached by Utah Foundation Foundation Foundation tion the private nonprofit tax research organization in a study which reviewed 1957 legislative changes affecting local govern govern- government government ment in Utah According to the Utah Foundation Foundation Foundation tion report city taxpayers In Jn Salt Lake County contributed toward the cost of tt providing providing pro pro- ro- ro viding type municipal services es for people living outside incorporated cities during 1956 The Foundation estimates that the property tax levy required to pay for type municipal services services ices kes provided by Salt Lake County County County Coun Coun- ty to residents living outside incorporated Incorporated in incorporated in- in cities was 33 mills City property owners must pay this county tax in addition to city levies imposed for providing similar services in their own communities The County Service Area Act approved by the 1957 Utah Legislature Legislature Legislature Leg Leg- allows the county to furnish furnish furnish fur fur- nish special type municipal services services services ices to unincorporated areas of the county but requires that the property owners receiving the benefit thereof pay for the cost of such services In order to establish such county service areas however action must begin begin begin be be- gin with the Board of County Commissioners or with the electorate electorate electorate elect elect- orate of the area involved Also included in the significant local government legislation enacted enacted enacted en en- acted by the 1957 Legislature are provisions for increased su supervision supervision sup sup- of local government records records records rec rec- and reports Utah Foundation analysts point out that this supervision of local financial procedures Includes the establishment of a uniform system system system tem of local accounts manda manda- mandatory mandatory mandatory tory audits of local funds prepared prepared prepared pre pre- pared on the basis of uniform accounts and local budgets prepared prepared prepared pre pre- pared on standard forms supplied by the State Auditor The Foundation report mentions mentions men men- that existing laws already gave the State extensive supervisory supervisory super super- powers over local finances To a large extent the new legislation legislation legislation legis legis- lation merely restates the Intent Intento o of the Legislature in these matters matters mat mat- and provides Improved enforcement enforcement enforcement en en- machinery In reviewing the legislation affecting af af- feeling local government In Utah the study points out that the controversial metropolitan government govern ment plan for the Salt Lake area proposed by the Local Government Govern Govern- I ment went Survey Commission fell only four votes short of the two- two thirds majority In the Legislature needed to have brought the matter before the people at the next general election Despite the failure of the metropolitan metropolitan metro metro- politan plan the Foundation concludes concludes con con- that a substantial part of the Local Government Survey Commissions Commission's program can be accomplished accomplished ac ac- ac by the law adopted by the 1957 Utah Legislature contingent u upon on the County Commissioners Commissioners Com missioners assuming the Initiative authorized under tinder the County Service Service Ser Ser- vice Area Act |