And those 2003 figures don't include the three tax increases city residents face this year.

The latest census data show Salt Lake City lost some 2,000 residents between 2000 and 2003 after gaining some residents during the decade between 1990 and 2000.

Still, it's hard to judge how significant a deterrent high taxes and rates are when people decide where to live.

Babs Delay, a real estate agent and planning commis- sion member, said high rates and taxes don't seem to be an issue for choosing or not choosing Salt Lake City.

"Taxes have never been an issue in purchasing in the 20 years I have been a broker in the state," she said.

Christensen and Turner note some rate and tax hikes have been needed to keep up city infrastructure, like sewer and water lines, and services, like the new City Library downtown. Without those improvements and services, the city would likely see more people move away.

Still, the high cost of living in Utah's capital raises eyebrows at the Utah Taxpayers Association.

The taxpayers association notes that Salt Lake City's inflation-adjusted per capita general-fund revenues have grown 2 percent annually since 1990. In short, the city is spending more than it is bringing in with new growth, association vice president Mike Jerman said.

Moreover, from 1990 to 2002, taxes have shifted away from the school district and toward the city. In 1990, the school district earned 43 percent of city property taxes, with Salt Lake City Corp. receiving 28 percent. By 2002 the school district received only 39 percent while Salt Lake City garnered 35 percent.

If the trend continues, Jerman sees the day when Salt Lake City could be outtaxing even the school district, which doesn't happen often, if at all.

"The percent of property taxes paid by a Salt Lake City resident is going more to Salt Lake City and will eventually exceed the school district," he said. "That's highly unusual."

Councilman Dave Buhler has often complained that city government is too big for its revenue stream, but as of yet the City Council has not looked to make any significant structural changes with the budget ax. Anderson is on vacation in Cambodia and unavailable for comment.

Of course, voters can be blamed for part of the city's recent tax hikes. Last year voters decided to raise their own taxes by $21.50 on the average home ($175,000) to fund various cultural and recreation bonds. Two bonds, for Hogle Zoo and the Tracy Aviary, have been issued, while three others have yet to show up on residents' tax bills.

But taxes aren't solely to blame.