That's a step in the right direction, Hunsicker said — but not a big enough one. He said the city could raise up to $2.5 million through higher impact fees for development, plus taxes and user fees on boat ramps, jet-ski and boat rentals, cabin rentals and other tourism-related services.

Garden City already has a 1 percent hotel tax, but it accounts for only 11 percent of the town's budget.

"Everybody agrees we do need money," said Hunsicker, who plans to run for Town Council. "All of these things can be done with user fees and impact fees."

Rick Fawcett, a Pocatello, Idaho, consultant who recommended the tax increase after studying Garden City's finances, said the city should have been raising property taxes as growth drove up the costs of services. Instead, he said, city officials assumed rising property values and new construction would generate enough revenue to cover the costs of services resulting from new development.

"It's a city that's growing rapidly that hadn't kept their taxes at an appropriate level," Fawcett said. "You can't keep running a city like that."

In fact, the Town Council recently voted unanimously for a six-month moratorium on new, multihome subdivisions to give city officials time to update Garden City's general plan and review subdivision ordinances.

Even with the 100 percent property tax increase the Town Council settled on, the city is still drawing on savings to pay for services. Hansen said property taxes would continue to rise for several years.

Garden City homeowners aren't the only Utahns concerned about high property taxes. Landowners throughout the state have complained about escalating property values pushing up property taxes to unaffordable levels.

In fact, the Legislature is preparing bills for the 2008 session aimed at providing property tax relief and altering the way government entities can impose tax increases.

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E-mail: mikewennergren@yahoo.com