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Show tions. All classes of property owners will have an opportunity to be heard." Utah, the State Tax Commission has compared this year's assessment assess-ment schedule in Utah with those in adjoining states. It has found, for example, that the Utah 1952 schedule calls for an average of around $45 a head for range steers two years old and over. Colorado has set a mark of $80; Wyoming uses $65 for two year olds and $90 for three year olds; Idaho $55 for all ages. For calves, coming- yearlings, as against the Utah schedule of $30, Colorado uses $40; Wyoming $33, and Idaho $28 for the ages of 6 to 18 months. The Utah schedule places an average for range cows at $37, as compared with $65 in Colorado Colo-rado for all range and stock cattle; cat-tle; $48 in Wyoming for stock cattle coming two years old and over; and $40 in Idaho for stock, range and common. 9 For grade dairy cows, the Utah schedule reads $45; Colorado, $90; Wyoming, $G0; Idaho, $55. The Nevada schedule has only three classes of cattle, using $40 per head for stock cattle, and "not less than" $75 per head for dairy cows. Nevada assesses bulls at "not less than" $100 er head, comparing with a flat average av-erage of $60 in the Utah schedule. sched-ule. Registered herd bulls are to be assessed at $325 in Colorado; $200 in Wyoming; $300 and up in Idaho. The Utah schedule calls for an average of $6.50 a head for stock range sheep, mixed; comparing with $8 in Colorado; $6 to $7.50 in Wyoming; $5.50 in Idaho; and $7.50 in Nevada. "The Utah State Tax Commission Commis-sion will hold a public hearing in July," announced Patrick Healy, Jr., chairman, "for the purpose of reviewing these livestock live-stock and other property valua- MAJOR TAX INFORMATION In making a study of the assessed as-sessed valuation of livestock in |