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  • Should Juab County Commissioners join a legal action or just cut their losses and refund tax money


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.