Show Overlapping Cause Confusion The unchecked growth of I special taxing areas especially espe espe- especially in the counties along the Wasatch Front has greatly great ly Iy complicated property tax administration according to toa toa toa a report issued by Utah Foundation Foundation Foundation Foun Foun- dation the private tax research research research re re- re- re search organization THROUGHOUT the state there were separate governmental governmental governmental gov gov- units that could impose a property tax levy in 1968 These included the State of Utah 29 counties cities and towns 40 school districts and special districts The Foundation report notes that because of the overlapping overlapping overlapping over over- lapping boundaries of some of these districts there were separate taxing areas in inthe inthe inthe the State There were 76 separate taxing areas each in Salt Lake and Weber Counties Counties Counties Coun Coun- ties 42 in Davis County and 32 in Box Elder County EVEN WITHIN some of the cities there are a number of separate taxing areas Ogden for example has nine distinct tax rate areas with total mill rates ranging from mills to mills in 1968 Salt Lake City and Murray each show five different different different dif dif- dif dif- ferent taxing areas within their boundaries According to the Foundation study there were 16 municipalities municipalities municipalities 1 school district and 10 special districts operating I in Davis County during 1968 I Altogether there were 42 separate taxing areas in the II county with 36 different mill levies ranging from a low of mills mille to a high of I mills in 1968 WITH THE overlapping tangle of taxing districts in some I counties Foundation analysts claim that it has become extremely extremely ex ex- extremely difficult for local tax officials to be sure of collecting collecting collecting col col- col- col the correct tax on certain types of personal property such as motor vehicles vehicles vehicles ve ve- and boats Because mistakes often are made in assigning vehicles and boats to the correct taxing area the system lends itself to manipulation especially during during dur dur- during ing the rush at vehicle registration registration registration regis regis- time The report points out that the tax tangle in Utah has developed developed developed de de- de- de primarily from the unchecked and unguided creation of special taxing districts to accomplish specific specific specific governmental functions such as mosquito abatement sewage services etc Annexations Annexations Annexations An An- by cities are another another another an an- other cause of the growth in special taxing areas IN 1947 the Utah Legislature Legislature Legislature Legisla Legisla- ture adopted the County Service Service Ser Ser- Service vice Area Act which it was hoped would eliminate the need for many special taxing districts This Act however has failed to live Jive up to original original inal expectations expectation At the present time there are only seven county service areas operating in Utah and six of these offer only a single service to residents in a limited area Bad as the problem is in Utah the Foundation assur assures s sus us that the situation could be worse Illinois for example example example ex ex- ample reported local I units of government with taxing powers operating with in that state during 1967 There were local units I in Nebraska in Minnesota Minnesota Minnesota Min Min- and in California California Califor- Califor i nia according to figures reported reported reported re- re ported in the 1967 U. U S. S S I Census of Governments I |