To the editor:

If Gov. Bangerter is to find any redeeming features in the tax initiatives, it would not be hard to find reasons for supporting Proposal B, which would roll back income, sales and excise taxes to their 1986 levels. But any plan which retains the worst feature of Proposal A, as the new plan of the governor does, is not what Utah needs.A failure to distinguish between land and improvements is what makes present property taxes so repressive to the economy. Proposal A continues this failure, as does the new Bangerter proposal.

Attention should be given to Senator Bill Barton's S.B. 192, filed in the '88 legislative session. If this bill is filed again and enacted by the '89 Legislature, local governments will have the option of lowering property taxes on improvements and increasing them on land values.

Earl A. Hanson

Intermountain Single Tax Association