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UTAH NEEDS INCENTIVE TAXATION

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To the editor:

A proposed 1 percent increase in transient room taxes gives one an ominous feeling about the first legislative session of the '90s, not because of the amount but because disincentive taxes seem to gain such quick political support, while urgently needed incentive taxation cannot even get consideration.The '89 Legislature killed a proposed pro-enterprise constitutional amendment resolution without a hearing. SJR 14, with approval of the voters, would have permitted local governments to lower and remove the property tax from improvements while increasing the land value tax. There would be no reduction in property tax revenue. SJR 15 would have permitted the removal of personal property taxes from business. Unless this tax is removed, Utah cannot be serious about attaining the blueprint goals set for Utah's economic future.

Earl A. Hanson

Executive secretary

Intermountain Single Tax Association

Cedar City