By Myrna Trauntvein
Times-News Correspondent
Juab County has been invited to join other counties in
protesting a valuation reduction for centrally assessed
property which would require, once again, the affected
counties to refund property tax money paid.
The question is, should Juab County Commissioners join
the legal action or should they just cut their losses and
refund the money?
"If it is going to be appealed, we should join in,"
said Robert Steele, commissioner. "We should only pay a
portion of the appeal costs, our proportionate amount may
only be peanuts."
While the valuation was adjusted on the state assessed
properties for the past three years, including 2000, the
actual tax collected may represent approximately $9,700 to
Juab County.
"Is it worth cost of the appeal?" asked Wm. Boyd
Howarth, commission chair. "The money to refund the taxes is
not in the budget."
Of course, each of the entities in Juab County which
receive tax money, such as Juab School District, would need
to repay the portion of the tax they received.
"It depends on what it costs us to appeal?" said
Joseph Bernini, commissioner. "Will it cost more than the
money we will have to refund?"
Parsons, Davies, Kinghorn & Peters, attorneys at
law based in Salt Lake City, sent commissioners a copy of an
Order to Show Cause received by attorney, Bill Thomas
Peters, with regard to Canyon Fuel Company, LLC Skyline Mine
33 and Sufco Mine 35.
"When I was requested by the Property Tax Division to
sign the stipulation to the valuation adjustments, I
indicated that I would not sign such a stipulation and
requested that representatives of the Property Tax Division
meet with the counties involved as a result of proposed
adjustments and give them a full explanation concerning the
basis for the adjustments," said Peters.
The matter is before the Utah State Tax Commission on
the petitioner's appeal from the counties assessment of the
property and the petitioner asserts a lower market value for
the property on the lien dates of Jan. 1, 1998; Jan. 1,
1999; and Jan. 1, 2000.
For Juab County and Sevier County the 1998 combined
adjustment for the Sufco Mine was a reduction of
$101,115,000 and in 1999 the adjustment resulted in a
reduction of $103,101,000.
The reduction in valuation from the original
assessment for Carbon and Emery Counties combined is
$125,736,000 in 1998 and $92,059,000 for 1999.
David Leavitt, county attorney, will look into the
costs per county and will bring that information back to the
county commissioners.
Jean Bowles, Juab County Treasurer, is determining the
costs to the county and the different entities which use
property tax money for operation within Juab County.
"If we only owe $9,700 then it might be smart to just
refund the tax money," said Leavitt. "But it depends on who
will pay the bill for the appeal." In the past, the county
has never had to pay Bill Peters, UAC (Utah Association of
Counties) because his fee has been picked up by UAC.
"If we can piggyback on the appeals case, then it
would be in our best interests to do so," said Leavitt.
At any rate, the commission has 30 days to determine
what will be the conclusion and response. The first
commission meeting in December will give them time to make
an informed decision and respond.
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