Even though the annual Juab County budget increased by 18 percent, rather than the 22 percent first proposed, taxpayers will not see an increase in county taxes in 1991, according to independent auditor Dave Cloward.

There are seven different funds in the county, said Cloward. One of those, debt service, will be reduced to zero in 1991. The money budgeted each year for debt service went to pay the bond for the remodeling of the county courthouse and the county hospital.Those debts are now paid.

Now the county needs money for several capital improvement projects.

County commissioners, said Cloward, had been firm in the resolve not to increase taxes so there would be no increase in the certified rate. By state law, the county could raise more money through taxation. They currently tax at only 80 percent of the rate allowed, he said.

All told, the budget will need $525,000 more in various categories next year. "Taxes from debt service will be transferred," to make up the difference, said Cloward.

The commission has ordered an increase of $60,000 for the coming year in salaries and benefits. The increase may be used up in benefits and so commissioners are not promising salary increases at this point. Another $60,000 has been earmarked for the contingency fund in case the murder trial the county plans to prosecute is expensive.

Other budget items include $72,000 to replace the county boiler, $50,000 for the hospital, $82,000 for a new radio system in the county sheriff's office, $11,000 for implementation of the 911 emergency system and $183,000 for natural gas implementation.