PROVO — Having the same office that sets property valuations also perform the tax collection process is a bad idea, say the two men who will be most affected by the idea.

Utah County Treasurer Mel Hudman, who was first elected in 1999 and whose current term runs through the end of 2006, also believes it is wrong to take away the public's right to elect the person who accounts for the public's money.

Utah County Commissioners are considering doing just that by combining the treasurer's office with the county assessor's office. The commissioners believe a combined office will be more efficient and less costly for taxpayers in the long run.

Utah County Commissioner Jerry Grover, who is pushing the plan for consolidation, said the commission has been trying for years to better coordinate the two positions.

"With the stroke of a pen, we're taking away an elected official," said Hudman, the most outspoken of the two affected officials. "That's one issue and one of the most vital. I think most Americans are really concerned about the increased encroachment of government."

He also thinks it's a conflict of interest to have the same person collecting the taxes on property he or she is appraising.

"I have some concerns. I don't see (consolidating the offices) saving any money. The same amount of work must be done," Hudman said. "But you'll have one man administering two huge offices for the second largest county in the state. How's one person going to do it?"

Hudman said the number of properties being assessed and taxed has increased by 25 percent since 1999, from 110,000 parcels to 136,000.

"I know Jerry (Grover) thinks it's fine to farm out the appraisals, but I have reservations about that. In any event, they'll be looking for a dual person to serve in this (elected) job," Hudman said.

Hudman said it takes about three years for a person to become a licensed appraiser, which means it is likely the county will be hiring out appraisals each time a new person is hired and needs to become licensed.

County Assessor Kris Poulson, who was recently honored as Assessor of the Year for 2004 by the International Association of Assessors, said the commission will need to adequately fund the office whether or not the two jobs.

"I need more staffing right now," said Poulson, who is serving his first term which runs through the end of 2006. "At the budget hearings I requested five and I got zero. So for a combined office, I'll need five plus." Poulson said he isn't as concerned as Hudman about the appearance of a conflict of interest because in many counties the two positions have already been combined.