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It's a phrase that politicians relish the opportunity to use. "No tax increase" will be needed to fund the 1990 budget.

Box Elder County Auditor Carlla Secrist told county commissioners at last week's meeting that there would be various adjustments because eight to 10 of the departments in the county hadn't submitted their budgets to her. She used 1989's figures to get the budget to the commissioners.State law requires that the county budget be adopted by Dec. 15. A public hearing must be held prior to that final adoption of the budget.

The budget Secrist submitted was for $6,388,342 in the county general fund. The revenues and expenditures must match because state law requires a balanced budget.

Secrist explained that to come up with the 1990 budget, expenditures and revenues can only be estimated. The actual figures won't be available until revenues actually come in. She estimates that property tax revenue will be $1.7 million in 1990, a small increase from $1.6 million in 1989.

The budget includes a 3 percent cost-of-living increase for all county employees. A public hearing has been set for Dec. 12.

Secrist also told the commission that the county has spent less this year than was originally budgeted.

The 1989 budget anticipated $6,469,075 in revenue originally. Secrist has adjusted that amount to $5,557,000. The original amount included borrowing some money from the surplus cash that the county has in reserve.

Secrist explained that because expenditures have been cut down, no money was borrowed from the surplus.

She anticipates that expenditures for 1989 will be $5,257,000, which will allow the county to add $300,000 to the cash reserve.