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Show I BECHiEIMAIY I WHS IILAlf B In Jlsnort (o Governor Spry, State H Board" if'iiqnnliwtiun Discusses ' H Taxatian H WOULD CUAUfiG TAX DISTRIBUTION H Term of Assessor Should be In- H creased to Four Years. Prop- H " orly at CasK Value H In its report to the governor, H the slate board of equalization m makes, a number of recommend- H atipns -which, if adopted, wpuld H effect quite seriously the outly- H ing counties of the state and, as H usual, be of specisl benefit to H Salt Lake and Weber counties. H The board urges that all pro- H" perty in the state be assessed at H actual cash value. The board rec- 1 ommends that all tax levies be H correspondingly reduced. This H rccommencfiition is new in B Utah, though in some other B states the plan is being adopted. H The assessed valuation of Utah B this year passes the two hundred H million mark. The assessed yal- B uation of all the property asses- M sed.in Utah is $200,262.873. Of 3ysTainount; more -than one- H third is in Salt Lake county. H This county's assessed valuation H is four times as great as that of HH any other county in the state. H The total assessed valuation of H this, county is $84,052,144.10, of H which $29,627,252 is in real H fstate, $23,375,347 in improve- H merits, $17,627,328 in personal H property, and $13,422,217.10 in H mines and public utilities. We- IH ber county ranks second with a 3 total asssessed valuation of$20- H 288,561. Hh With considerable emphasis B8 the state board recommends that H all property be assessed at its HH actual cash value and that all tax levies be reduced to the low- H est possible point. HH The board again urges a rad- HH ical change in the distribution of HH tho proceeds derived from the H tax on public utilities. At pres- Hl ent the proceeds are distributed DB among the counties in which the HHH public utilities operate. This B distribution in the case of the BflfflH railroads is based on the jHB mileage of the railroad in each HHHjjB county. This method of distri- HHlH bution the state board denounces BHRH as absolutely wrong, declaring mIJ1hH that it is continued in force ffiPH solely on the thoery that "mjght mffiiiWB makes right." BBHh9 The boa i-d suggests as a .pos- HH sible method of solution much IBHH more equitable tha the present SffiwHH one, the distribution among all fflPgHH counties of the state in the ratio H of the assessed valuation of the HSj9H counties less the value of public jBiPW utilities. The plan is first to HPH ascertain the total assessed val- j2B uation of public utilities in each lSH county of the state; then to sub- KSSfSH tract from the total valuation of gB .county the valuation of the pub- HBBflH He utilities in each county; then HbH to apportion the proceeds of the HHB tax of the public utilities se- H9H cured throughout the state, to HfflflH - each county in tho ratio of the assessed valuation of each coun ty to the total valuation of the state, less the valuation of public pub-lic utilities. More uniformity of valuation is urged by tho board. The re-pert re-pert points out that the judgment judg-ment of deputy county assessors, as to the value of property varies, In one instance a deputy dep-uty assessor may value a horse at $100, while another deputy assessor may assess .a horse equally valuable at $25. The board urges that the work of deputy assessors be more carefully care-fully supervised and that their work be equalized by the county assessor and the county board of equalization before the assessment assess-ment rolls are closed. The board holds that all property of the same actual money value should be assessed at the same amount. . The assessment of the net proceeds of mines is difficult under the present law, and the board urges that ah appropriate committee investigate this subject sub-ject and recommend the passage of corrective legislation. Two years is too short a time for a county assessor to become proficient in his work, in the opinion of the state board of equalization, and it urges that his term be made four years instead in-stead of two and that the salaries salar-ies of county assessors be increased in-creased to a point where tne best of. men will be available for the position, v ' i |