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Checks to Utah taxpayers will be in the mail 60 days from now, Gov. Norm Bangerter said Friday as he signed a bill that grants a 12.5 percent rebate to everyone who filed a return for 1987.

State lawmakers passed the bill Tuesday at the end of a one-day special session called primarily to deal with a $110 million surplus in state coffers. All but $30 million of the surplus will go back to taxpayers. Of the rest, $10 million will go to educational supplies and $20 million will go into the state's "rainy day fund" for emergencies.The bill also will reduce state income tax rates by 5 percent when it becomes law in September.

Bangerter, who proposed the bill and watched it pass with few changes, had little to say as he signed.

"It's easy to sign," he said. "The hard part was getting the Legislature to pass it."