Utahns aren't the only people deciding taxation issues this November - voters in eight other states also will be deciding tax limitations or reductions brought to the ballot by citizen initiative petitions.
According to the National Taxpayers Union, 1990 will see more citizen initiatives to limit or cut taxes than any election year in the past decade.In Utah, of course, Merrill Cook and his Independent Party of Utah have been successful in getting the removal of sales tax from food on the ballot. Two years ago, tax protesters got three initiatives on the ballot, but all three failed.
Cook will be attending a National Taxpayers Union conference this weekend where citizen initiative tactics will be discussed. Conferees will learn how best to organize a citizen petition drive and how to make the best use of the media and will hear from those who've run and won successful anti-tax campaigns.
Cook will need all the help he can get. While his initiative had more than 60 percent support earlier this year, now polls show the removal of the sales tax from food has less than 50 percent support.
Here's a list of citizen petition initiatives on the 1990 ballot:
California - The Howard Jarvis Taxpayers Association of California has gotten on the ballot an initiative that would require all state or local special taxes - taxes earmarked for a special purpose - to receive two-thirds vote of the people or two-thirds vote of both houses of the Legislature.
Colorado - The Taxpayers Bill of Rights Committee has put a tax limitation amendment to the state constitution and ceilings on property taxation on the ballot.
Illinois - The Tax Accountability Amendment Committee and National Taxpayers United of Illinois have a constitutional amendment on the ballot that would require a 60 percent vote in both houses of the Legislature, and a two-week public notice before such a vote, before a tax increase can be passed.
Massachusetts - Citizens for Limited Taxation has an initiative that would repeal the 15 percent state income tax increase approved by the 1990 Legislature. The initiative would also repeal any tax increase adopted after Aug. 2, 1989.
Nebraska - The Nebraska Taxpayers Association has a constitutional amendment on the ballot that would limit state and local government budgets from growing by more than 2 percent a year. Local governments could exceed 2 percent growth only with a vote of the people; the state could exceed only with fourth-fifths approval of the legislature.
Nebraskans Against Higher Taxes has an initiative that would repeal an increase in the sales tax and personal and corporate income taxes earmarked for education.
Nevada - As required by the state constitution, citizens will vote a second time to amend the constitution to outlaw personal income taxes. The measure passed with 82 percent support in 1988. Two successive votes must take place to amend the state constitution.
Oklahoma - Stop New Taxes is almost certain to get on the ballot a repeal of 1990 tax increases. The measure also requires either a vote of the people for any new tax increase or a three-fourths vote of both houses of the Legislature.
Oregon - Protect Oregon Property Society has gotten on the ballot a measure that would reduce property taxes, over time, by as much as 50 percent.
Oregonians for Educational Choice has also gotten on the ballot a measure promoting educational choice via a tax credit.
Two states have initiative efforts that may very well get on the ballot:
Arizona - "ENOUGH," a group of legislators, business leaders and taxpayer groups, seeks a referendum rolling back recent tax hikes imposed by the Legislature. More than $100 million would be trimmed.
Michigan - Taxpayers United proposes an initiative that rolls back property tax assessments by 20 percent.