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Show Pleasant Grove Review, Pleasant Grove, Utah Thursday, December 2 1, 1 972 Thursday. December 21 1979 Marzipan: Famed Holiday Sweet Marzipan, which is basi-cally a simple combination of almonds and sugar, is considered the peerless con-fection for all over holiday tables, in Europe. It appears many forms not only exquisite bonbons, usually shaped into fruits and veg-etables, but also as the deli-cious bittersweet ingredient m all sorts of cakes and cookies and pastries. Marzipan has an ancient history, having been cre ated by the Persians and Egyptians shortly after the birth of Christ. It has al-ways been associated with elaborate dishes and deco-rations, especially at Christ-mas. Then, bakeries display cakes and cookies trimmed with holly leaves and fig-ures of Santa Claus in col-ored marzipan. Some of the fine patisseries create elab-orate sculptured displays showing entire scenes. Property Revaluation Program Offers Hope however, real estate prices have been increasing faster than assessments. Conse-quently, the average state-wide assessment-sale- s ratio slipped to 16.98 In 1970 and to 15.84 in 1972. The continuing five-yea-r property revaluation pro-gram offers the best hope for making realistic adjust-ments in property assess-ments to keep pace with changing property values and achieving assessment equalization within the State This was the conclusion reached by Utah Foundation the private tax research or-ganization, in their analysis of a recent assessment-sale- s ratio study prepared by the Local Valuation Division of the Utah State Tax Com-mission. In 1972 new assessments were placed on the tax rolls for properties reappraised under the continuing reval-uation program in ten coun-ties in the State. Assessment disparities in these ten coun-ties were substantially re-duced under the program. Foundation analysts point out, however, that absolute uniformity still was not achieved because of contin-uing changes in real estate and property values. This fact was particularly evl-- dent in Summit and Was-atch Counties where proper-ty value changes have been especially rapid during re-cent years. The Foundation report notes that the Tax Commis-sion assessment-sale- s ratio study was restricted to lo-cally assessed real estate and improvements and did not include ratios for per-sonal property (machinery, motor vehicles, etc.) and properties assessed directly by the State Tax Commis-sion. These properties cur-rently are being assessed at about 26 of "market" or "fair cash" value. Utah law prescribes the legal assessment ratio at 30 of its "reasonable fair cash value." Foundation an-alysts observe, however, that few, if any, states ac-tually achieve their stated legal ratio of assessment The initial aim of the Utah State Tax Commission is to raise the general level of assessments to approximate-ly 20 of reasonable fair cash value. Currently, the overall average assessment ratio for locally-assesse-d property in Utah is 15.08. The study show that the average assessment ratios in Utah range from a low of 10.05 in the county of Washington to a high of 20.71 in Emery County. Washington County, howev-er, presently is being reap-praised under the continuing five-ye- revaluation pro-gram, while reappraisal work was recently complet- ed in Emery County and the ratio there reflects the new and higher assessment levels In addition to the assessme-nt- sales ratio variations, evident among the counties of the State, the Founda-tion study points out that there also is considerable variation among the differ-ent classes of property. Im-proved residential and com-mercial property, for exam-Pi- e, currently is being asses-sed at 15.48 of selling Price while parcels of land over five acres (mainly farm property or large unimprov- ed tracts) are being assessed at 10.43 of selling price. Again there is evidence that these variations among the property classes were reduc-ed considerably in the ten counties where reappraisal work was completed. Previous Tax Commission studies indicate that the average assessment -- sales ratio for improved real Property in Utah had been raised from 15.89 of sell-ing price in 1961 to 17.98 in 1967. During recent years Chess Tournament Postponed to Early January The chess tournament set by the City Recreation De-partment, for the Christmas week, has been postponed, according to Bill Hoglund, director. Mr. Hoglund said the new date for the tournament will be either the first or second week in January. New Baby Boy Mr. and Mrs. Orval Bul-lock have just returned from welcoming home from the hospital a new grandson, a baby boy born to M. Keith and Carol Bullock Hendrick-so- n of Amesbury, Mass. Also welcoming the new baby were the Hendrickson's four other children, three girls and a boy. The other grandparent is Arnold Hendrickson, also of Pleasant Grove. CLARK'S CARPET CARE ANNOUNCES!! Once again the Grand Opening Special of Vi Price 9nDurrw4ip Steam Cleaning your carpet for only 5 a Square Foot! Ti & Visual Soil Extraction - will lift the nap on carpet - can get tfcfcJh 95 of all Stains - Newest Steam Method. For Guaranteed Work Call 756-696- 2 69 East Main - American Fork M& I Knit DressShiiJk for your Christmas giving J hijf amVedSmrt r l XLi VanHeusenand f g m'nUte SP" if y ifp '"r" r'CeC' X(m if i BRITISH I isM 1 STERLING 7JvlA V X MfM COLOGNES and Uff il N Mpifl AFTERSHAVE i hV J Mtm BRITIH STERLING 1 J ij 7? With the Sweet Smells r SPrtShirtS - J of Christmas Be it knit or a smart 'll111 l!H ll I ! new plaid, he'll love a iPl M f 'W 'Tjkh bright new sportshirt frV4Wl 'HM I ?iL from Deveys. Select W 1 ff I !( 4 WA WUM ARPEGE from long sleeve Mjfm W W) iV. InWWW fmm $3.00 to $25.00 body fit knits by MSWW'm IM HW NINA RICCI Fourm or smart JfW lAl from $6.00 to $22.50 checks and pla.ds Vfol (( gS CHANEL No. 5 from Hkfrom $9 $4'00 t0 $25'00 tZTr rUI 'r"--, American Fork lVwwoj CHARGE lT"":' J LjF53ig$ Monday Visits in Texas Mr. and Mrs. Boyd And-erson spent two week on a trip to visit their son Dr. Warren B. Anderson and family in College Station, Texas over the Thanksgiv-ing holidays. They are ac-companied by two young grandsons J. Hal and Lee, sons of Kent and Janet W. Anderson. Attends Funeral Last week Mr. and Mrs. Boyd Anderson went to Oak City, Millard County, to at-tend the funeral of Mrs. Ray Finlinson, an aunt of Mrs. Anderson. Ice Fishing Generally, ice should be more than four inches thick to be considered safe for Ice fishing. |