The decision to impose a judgment levy is a voluntary one made by local officials. While it is true that the county does not have a choice in repaying the refund, the county does have complete discretion as to how the refund will be paid. The refund may be paid out of existing revenues, fund balance or surplus funds, or through temporary reductions in other spending. Imposition of a judgment levy is not the only alternative to refund the overpaid taxes.

Utah taxpayers are among the most heavily taxed in the nation, and residents in Emery County residents pay property tax rates that are among the highest in Utah. Utah's state and local tax and fee burden as a percent of personal income is now 9th highest in the nation and is 12.6% higher than the national average. In 2001, Emery School District's property tax rate was 15.6% higher than the state-wide school district average. Emery County's tax rate is the highest in Utah and is nearly double the state-wide average.

Additionally, Emery County School District and Castle Valley Special District are proposing property tax increases of 11.8% and 11.9% above the certified rate. When all property taxes are considered - county, school district, city-, the typical Emery county resident's property tax rate is 33% higher than the statewide average without these proposed increases.

The Truth-in-Taxation hearing for the proposed tax increase is scheduled for August 15, 2002 at 6:00 PM at 95 East Main in Castledale. The Utah Taxpayers Association encourages all taxpayers to attend the public budget hearing and make their opinions known.

     *Please make copies of this Tax Alert and distribute them to
       residents of Emery County.