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A tough year for budgeting
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What do fewer retail sales have to do with less property tax revenue? You probably mean less sales tax revenue. If you actually understood the tax system you might understand that.
"But Utah cities are in a difficult spot, and mostly not of their own making."
Of course it is of their own making. We should all assume that the economy cycles (boom and bust periods). Cities can plan and budget accordingly, but rarely do to any significant extent, therefore downturns in the economy "catch them by surprise." Their overspending is a big part of the problem.