OCR Text |
Show ; Rehouse Report i Suit Seeks Wholesale Overhaul Of State -County Tax Schedules BY C. SHARP 1 suit which may have far-aiing far-aiing effects upon Utah's i structure was filed Sept. by a U. S. Internal Rev-. Rev-. -x Service appellate law-J law-J ? acting only as an individ- .! -J. His suit was filed in Third ' i.xrict Court by Douglas M. ::re against the Salt Lake 'anty assessor and the Stale ':! Commission. He seeks court action to compel the county and state to refrain from assessing his automobile at 26 per cent of its cash value while applying a rate of approximately 29 per cent to his improved real estate. : This, he said, is "intentionally "inten-tionally discriminatory and unconstitutional." Would Affect all Counties If he wins his case, asses- sors in all Utah counties would be forced to lower their assessmnt rates on automobiles. au-tomobiles. Moore had appealed to the State Tax Commission protesting pro-testing the discriminatory ratio ra-tio and asking that the rate on cars be reduced to 20 per cent or that the 30 per cent rate set hy the state constitu-ion constitu-ion be applied to all classes cf property. The Tax Commission, which did not grant Moore's appeal, is moving slowly toward equalization. Sudden moves can have disturbing effects upon state and local economy members point out. ; Moore filed a similar suit three years ago in the State Supreme Court seeking to have all classes of property assessed ' at 30 per cent of their cash value. Earlier Case Dismissed The high court, dismissed this suit in August, 1966 without with-out prejudice. Principal reason reas-on cited for the dismissal was that the supreme court does not hear evidence. It would have had to appoint a special master to take evidence and this could have . been expen-. sive. As a result of the supreme court action Moore was left free to file his case again in district court. The supreme' court will be available to hear any. appeal from the district court decision. The 1969 Legislature made, far-reaching changes in the property tax assessment program pro-gram in part as a result of a suit filed by the Utah County Commission against the state Tax Commission.. Under the new program the state and counties must reassess re-assess all property every five years. State to Pay 70 The State is required to pay 70 per cent of this cost and the county 30 per cent. Actual assessing of properties proper-ties after next July 1 can be done only by appraisers holding hold-ing certificates from the stat.:. Courses to qualify new appraisers ap-praisers for certification have been started by the Tax Commission Com-mission which is recruiting additional, personnel. County employees also may qualify for certification. Gov. Calvin L. ' Rampton told the State Liquor " Control Con-trol Commission Sept. 9 that it is doing a good job enforcing enforc-ing the' state's new liquor laws. . Big Mini-Demand Demand for mini-bottles sold at the 18 restaurants then licensed to sell liquor has been unprecedented, Grove L. Cook, commission chairman, said. Under the new law, restaurants res-taurants make no profit from selling the mini-bottles. The state gets the profit. Rampon said he had met with one restaurant operator opera-tor licensed to sell mini-bot-itles. "He reported higher' gross sales both from sale of mixers and sales of food," the governor said. The general reaction is in favor of the new laws, "although "al-though they are not pleased that waitresses cannot open the screw caps of mini-bottles or place corkscrews into in-to wine bottle corks," Rampton Ramp-ton continued. Moi'e Conferences Set He said he would meet with additional restaurant operators to get their reactions. reac-tions. F. Gerald Irvine, commission commis-sion member, said the liquor law enforcement division in 11(6 Fublic Safety Department Depart-ment is "doing a marvelous job getting cooperation from local enforcement officers." Cook said that only 22 locker lock-er clubs had been licensed up to that time but that great care had been exercised exer-cised to prevent any questionable ques-tionable clubs. Licenses first were issued "to only the best clubs so as to set a pattern for law observance." "Enforcement already has closed down some of the quasi-clubs," he said. Phil L. Hansen, former state attorney general, served serv-ed notice Sept. 9 that he is appealing his case against Utah's liquor laws to the U. S. Suprvme Couurt. A three-judge federal court on Aug. 7 dismissed his suit ch?rgin5 that the laws were uncenstitutionril because they were enacted by a malap-portioncd malap-portioncd Legislature. A similar suit also filed by Hansen in Third District Court is still awaiting trial. |