To the editor:

I would like to congratulate your paper and particularly Lee Davidson for the article in the July 17 paper titled "Figuring Property Taxes in S.L. County Can be Puzzling.The article was very well written and extremely informative.

Most people are not aware of the "stratified" nature that exists when it comes to payment of property taxes. Your article was very effective in pointing out the confusion brought on by overlapping layers of governmental services.

The public has a tendency to lump government into one large category not realizing, on the local level, there are literally hundreds of individual units out there providing different services.

I would hope you would do a follow-up story to this one analyzing for your readers the difficulty that will arise if the "Peoples' Tax and Spending Limitation" initiatives (limiting property taxes) pass, in implementing the required levy reductions among the various taxing units.

Reductions in taxing levies will have to be made among all the over-lapping taxing units. Will the levy reductions simply be pro rated? If not, who determines the reduction that each individual units must make in order to insure the statutory limit will be achieved?

L. Brent Gardner

Executive Director

Utah Association of Counties