My first commercial flight was on Frontier Airlines. I've had a soft spot for the upstart airline ever since, although the reincarnated Frontier is a far different animal than its predecessor.

Reading Deseret News reporter Lee Davidson's story on property tax delinquents, I was disappointed to see Frontier on the list, even though its bankruptcy filing has been widely reported. It's hardly alone in its delinquent status, but it troubles me when any business doesn't pay its property tax, it essentially grants itself a low-interest loan. This can go on for five years when their property is put up for auction at a tax sale. Or they can repay what is owed, plus penalties, but the penalties aren't even close to what it would cost to borrow a like amount of money in the private sector.

What if I, as a customer of one of the delinquent businesses, told one of these businesses, "Sorry, things have been kind of tight at home. Our 401(k)s are taking a beating and the college funds aren't looking much better. If it's all the same, we're going to put off paying what we owe you for a year or so. If things look better next year, we'll pay. If not, can you carry us a couple of years?"

Just guessing, but the answer would be a resounding "NO!"

And why? Because they have businesses to run. They need the operating capital.

Then again, so do government bodies that levy property taxes. Since most local taxes go to public schools, failing to pay shortchanges kids. Likewise, local government has fewer resources to provide basic services such as law enforcement, fire protection, water, sanitation and roads.

Unlike a business that can refuse to serve customers who don't pay their bills, it's not as though firefighters or sheriff's deputies carry around a list of businesses and individuals who are delinquent on their property taxes. No one says — or for that matter should say — "Sorry, we can't put out the fire at your address because you owe back taxes."

But not paying one's taxes stretches thin resources to their limit. It's unfair to people and businesses who dutifully pay their fair share. Because the vast majority does, school districts, cities, counties and special service districts get by.

But imagine how these entities could improve their respective levels of service if they weren't scrambling for funds. It could get particularly dicey in this economy as sales tax revenues plummet and income tax revenue drops off as more workers lose their jobs.

Some say these "low-interest loans" may be just the thing to help a business through a rough year. Then, when times are better, they'll pay their back taxes plus penalties. No harm, no foul.

The same could be said of a down-on-his-luck homebuyer. We don't want him to end up homeless because he can't pay his property taxes. There is some wisdom in taking a long view of these things.

But what about fundamental fairness? There are some who game the system. They or their businesses benefit from their creative bookkeeping.

For those of us who play by rules, thus pay by the rules, it's an affront to our sensibilities.

Marjorie Cortez, who wonders why this form of corporate welfare is so prevalent in such an otherwise frugal state, is a Deseret News editorial writer. E-mail her at marjorie@desnews.com