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Show Garfield Schools 'Gain' In Utah Assessment Ratio Plan Equalization of property assessments is essential if Utah is ever to achieve any sem blance of equity in its school-aid program. This was the con elusion reached by Utah Foundation, the private tax research organization in its latest study of Utah's reap paraisal program. Last year average assessment ratios for the various counties ranged from 6.31 percent to 20.28 percent, with the overall statewide average amounting to 13.98 percent. The ratio determined for Garfield County was 11.21 percent, According to the Foundation report. Utah presently distributes more than $320 million in state operating funds to local school districts through a complicated formula in volving weighted pupil units and the relative wealth of local districts as measured by assessed valuation. School districts located in counties that are assessed at a higher-than-average ratio to true value tend to contribute inure in local taxes and receive proportionately leas in state aid than do districts which are located in counties that are assessed at lower-than-average ratios. In analyzing the inequities among the various school districts caused by assessment variations, the Utah Foundation study shows that Garfield School District contributed $12,427 lees than its "fair ware" of locai taxes toward the cost of the basic progrtm and consequently received that much more than its "fair share" of state aid for school purposes this year Utah Foundation points out that present Utah law provides I at there should be a deduction om state aid fof school purposes whenever the valuation of the local district is leas than the standard ratio of local assessment as prescribed by law. This provision, however, has never been enforced. If it had been applied, approximately 159 million would be deducted from the state aid distributions which are being made to local districts during the 1976-77 school year. If this provision of Utah had been applied, approximately $218,719 would have been deducted from the state aid going to the Garfield School District during the 1976-77 school year, according to Utah Foundation calculations. Throughout the state, 24 school districts are contributing $3,163,800 more in local taxes and receiving that much lets in state aid than would be the case if there was absolute assessment uniformity. Sixteen of the school districts, on the other hand, contribute $3,163,800 less in local taxes and receive that much more in state aid as a result of these assessment disparities. Foundation analysts emphasize that Utah's property revaluation program has done much to reduce property inequities among individual properties and property classes within the same county. Inflation and rapidly changing property values, however, have made it difficult to achieve and maintain equity and balance among the counties, as a result, the assessment disparity among the counties is as great tod- y as it was seven years ago when the present revaluation program was begun. To overcome this problem and to keep all counties at more-or-less the same assessment level, the Tax Commission has proposed that annual adjustments In assessments should be made In the years between actual physical appraisals. This suggestion was alts made In a special study completed in November, 1976, for the education committee of the Utah Legislature. The report submitted stated that "until the assessment rate disparity is corrected, the principle of fiscal neutrality, the heart of school finance equalization, can never become a reality In Utah" 4 Jt. |