Sevier County Clerk Steve Wall won't accept petitions seeking a referendum vote on the commissioners' 1991 budget, which resulted in county taxes being raised by 47 percent.

The clerk conceded that the 1,116 signatures were more than enough to satisfy the law in that regard but said there are too many issues involving the move and that he had sought the advice of the county attorney before rejecting the petitions. The law requires 12.5 percent of the signatures of those who voted in the last gubernatorial general election, or in this case, 777.Wall sent a letter to Al Ricksecker Jr., one of five people who received petitions from the clerk's office and obtained the signatures, concluding the statutes don't provide for the referendum. "It is my opinion that the referendum petition is insufficient," he said, citing these reasons:

"Section 20-11-21, Utah Code Annotated, 1953 as amended, does not allow the submission of budget or tax levy decisions to the voters; the statutes mandate that procedures consistent with those outlined for state referendums be utilized and such procedure would not appear to authorize a special election; and the petition does not conform to the formate outlined in the stated."