Show taxpayers association makes recommendations whatever tax bax system blyther whether the present or a modified one that may be recommended by the he special tax commission or the state legislature must depend upon adequate administration for its success Is the all substance stance ot of the public statement made by jy the utah taxpayers association to the tax revision commission of 0 utah in a five page letter of 0 submitted by the taxpayers association in compliance com with tile the invitation given to them to submit a tax plan it Is urged that what utah needs in an outstanding way is a correction of 0 the laxity in tax administration in order to correct this condition condit ioa the utah taxpayers association recommends that the tax commission shall be responsible for the preparation of definite legislation which in turn Is to be submitted to the next legislature this legislation recommended by the taxpayers would place the supervision standardization and control of all assessments of 0 all property in the state in the hands of some special state body which shall be amply financed so as to provide itself with technical help such as engineers accountants coun tants statisticians etc and who shall be authorized to pass final judgment upon the valuation of all property in the state it Is pointed out by the taxpayers association that at present there abere are 29 different estimates placed on properly property according to its location each assessor being the sole judge of the values this in itself says the report has brought about a complete breaking down ot of our assessment system and can be corrected only by adequate supervision and control the second recommendation Is that any public officials that tail fall or refuse to comply with the budget law shall be subject to removal from office although great strides have been made in this state says the report in budgeting public funds there are still school districts and towns that have tailed failed to catch the spirit ot of the law funds have been swapped deficits have been created contracts and have been kept from official records unexpected revenues have been the cause tor for wild extravagance and other iniquitous practices have arisen contrary to the letter and the spirit of the budget law the report urges that the tax commission prepare a revision of the budget laws embodying penalizing features so that every taxing unit will come under the provisions of tile the budgetary system the third recommendation is tor for an amendment to the audit law which la Is still being ignored by some school districts and even counties they have tailed failed to make appropriations tor for an audit at such intervals as tha present law specifies it tur fur ther recommends that tile hie qualifications ot of the audit as set forth in the law shall be complied with and that any public officials who refuse to abide by the audit law shall be subject to penalties set forth in the law the report contends that an all adherence to the audit law does what it does in private bu business it keeps honest men honest and apprehends tho the other kind it also gives taxpayers information regarding the manner in which public affairs are being administered the fourth recommendation Is that the state revision commission shall formulate a measure which will establish a board of review on all contemplated tem plated bond issues that when any unit has in mind the issuing of bonds public officials in charge of that unit shall give certain information to the board of review before election that among other things thang they shall state the present bonded indebtedness what the amount Is of tile the present issue the method of financing the purpose tor for which it is to be spent the board of review shall then make a searching investigation gation and may approve the plan otter offer amendments or alternatives or may hand band down an entirely negative opinion this board of review la Is not to be clothed with police power but the taxpayers believe that hat this investigation vesti gation by an impartial body removed from prejudice and local influences fluen ces will be able to hand a report which will bo be enlightening to the electors the report recommends further that the opinion of the board of review shall be published in a paper of general circulation in the unit concerned it Is their belief bellet that this will make it possible ble for the voters to act intelligently on election day and will do much huchto to avert the financial difficulties into which many of our taxing units unit shave have already fallen mr A P bigelow Bl gelow chairman of the taxpayers association who submitted the report states that the organization la Is continuing its investigations and will submit further recommendations to the state tax revision commission as their analysis and research proceeds tills this Is tho the first formal recommendation which has been submitted to the tax com commission by any organized body lake in the state |