Notwithstanding LaVarr's comments, lobbyists and special-interest groups will play an important role in the tax reform considerations. The big boy on the block is the Utah Taxpayers Association (its president, Sen. Howard Stephenson, is a task force member), which will participate with much gusto. The League of Cities and Towns and the UEA (reinvigorated from their recent victory against vouchers) will be equally passionate. The Salt Lake Chamber, with experienced representatives former Senate President Lane Beattie and former gubernatorial legal counsel Robin Riggs, could impact deliberations. Quiet but influential directions will come from the elite group of state tax policy gurus: former Tax Commissioners Roger Tew, Mark Buchi, Gary Cornia and BYU professor Ray Nelson.

Tax policy is often boring, but its underlying politics never fails to fascinate.

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Republican LaVarr Webb was policy deputy to Gov. Mike Leavitt and Deseret News managing editor. He now is a political consultant and lobbyist. E-mail: lwebb@exoro.com. Democrat Frank Pignanelli is Salt Lake attorney, lobbyist and political adviser. A former candidate for Salt Lake mayor, Pignanelli served 10 years in the Utah House of Representatives, six years as House minority leader. Pignanelli's spouse, D'Arcy Dixon Pignanelli, is executive director of the state Department of Administrative Services in the Gov. Jon Huntsman Jr. administration. E-mail: frankp@xmission.com.