Show St Storehouse Report long legal Ton Tx c BoUle ie Begins egins With Supreme Court Heart fearing Heuring I By fly C. C Sharp A lengthy lengthy legal legal battle Is In prospect before any court order may be Issued upsetting upset upset- ting ling Utah's pr present ent system of assessing property values ThI This wa was wa- assured Monday after alter the State Supreme Court heard argument In a asuit asuit asuit suit filed Wed b by a taxpayer er seeking seek seek- seeking ing to compel assessing all real personal property at the full 30 per cent of ot cash val val- value Ue prescribed by law The State Tax Commission Commis slon sion earlier reported that the average assessed valuation tion of homes homes- In 65 1 was was- 1661 per cent of their cash market value Public utilities of the state as assessed by the State Tax Commission now are at approximately 28 per percent percent percent cent of their presumed market market market mar mar- ket value Private automobiles are assessed at from 26 to 28 23 per cent of their cash value I while merchandise inventories inventor ies les are assessed at about 28 per pcr cent of their market value val ue tax officials reported earlier cartier this year Home valuations therefore there therefore fore are enjoying a comparative comparative comparative bargain compared to other classes of property Most public utilities are able aible to pass along their tax payments to consumers who foot toot the bill The exception is railroads which are caught in a price squeeze by competition competition comp comp- from the trucking in In- They cant can't raise their rates beyond a point which would could eliminate them from competing with truckers truck truck- ers ers- The presumption might occur therefore that the taxpayer now seeking asses- asses ment of all property at the full 30 per cent of cash value value val val- ue may be a spokesman for lot railroads seeking a better break on their taxes The in the present tax case however Is Is' Douglas Douglas' M. M Moore alt alt- Lake a attorney working for fora a federal agency Mr Moore says MYS he ho Is representing himself himself him him- self only as a property owner own own- owner er and taxpayer In an answer to Mr Mr- Moores Moore's complaint filed Wed la last lait t week with the State Supreme supreme Supreme su preme Court Atty Gen n. Phil PhU M M. Hansen Hanson pointed out that the Legislature long has been aware of the tax valuation situation and has taken taken tak take en no action to change it It Mr Moore also was aware of the situation and is not noten en entitled titled t to to- relief now nowr because because because be be- cause he failed to act previously pre pre- Mr Me Hansen argued The State Tax Commis Commis' Commission slon sion has been working to toward toward toward to- to ward a goal of having all homes assessed at 20 per percent percent percent cent of market value by 1971 71 This is being done Donald DonaldT T T. T Adams commission chairman chairman chairman chair chair- man says as gradually and painlessly as possible Ratios of assessed valuations valuations valuations as compared with market market mar mar- ket prices have been measured measured meas meas- by the Tax Commission Valuation Division by analyzing analyzing analyzing zing more than individual individual individual indi indi- vidual property sales since 1961 County assessors and other other other oth oth- er groups have protested vi vigorously vigorously vI vi- against these upward upward upward up up- r ward valuation adjustments required by the State Tax TaxI TaxI I I Commission The net result ho however ever Is that the public has has- been heen caught In the squeeze County County Coun Coun- ty city commissions commissions commis commis- and other taxing bodies bod ies les have had a n ten tendency ency to the older higher tax levies despite any Increases In valuations and to spend the resultant windfalls on Improvements and services The state set an example August I 1 by reducing Its property tax for school support sup port from 8 86 6 mills mills' to 73 mills per 1000 assess assessed assessed as as- sess d valuation n. n This reduction reduction reduction re re- re- re was made possible of increased Income tax revenue earmarked for I schools resulting from the higher state income tax rate imposed by the Legislature last year me M Because Summit county's three school districts have been unable unable- to agree agree- upon consolidation in the Interests of economy a Utah Legislative Legisla Legisla- tive Council committee is preparing a bill to accomplish accomplish accomplish lish the consolidation Preston Marchant of Peoa Peon I Summit county pointed out outlast outlast outlast last week that South Summit Summit Sum Sum- mit high school at Kamas Kamas- KamasIs Is isI I meeting In a building which has been condemned as unsafe unsafe unsafe un un- un- un safe safe- He appeared before the councils council's standing committee on education and welfare I i pressing for the consolida consolida- tion Sen Vernon L L. L Holman D Panguitch chairman of the committee said the bill probably will provide for abolishing the present three member five boards and for electing a single mem five ber bet school board for the entire entire entire en en- tire county The full Legislative Council Council Council Coun Coun- cil last week gave its approval approval val vat for purchase purchase- of a new acre site for Utah Tr Technical Institute at Orem This site is is' located at a freeway interchange interchange- It was bought with which had been appropriated for expanding the present campus campus camI cam cam- I pus at The The- money was Insufficient to buy adjoining adjoining adjoining adjoin adjoin- ing pieces of property because because because be be- cause of soaring land values values' Incident to to- expansion of Brigham Young University Into Into- the the- area Gov Calvin L. L Rampton approved schedules of 01 spending spending spending spend spend- ing by state agencies for the fiscal year which began July 1 which are 29 per cent higher than two years ago Reasons given by the state budget officer for lor expanded spending included a big in increase increase increase in- in crease in the appropriation for lor the University of 01 Utah Medical Teaching hospital which got Into operation the past two years raising tuition fees for institutions institutions institutions in in- of higher learning which become part of ot their budgets increasing Utah Travel Council expenditures by nearly per cent and adoption of a new State Industrial Industrial Industrial In In- Promotion program |