One of Utah County's most-liked politicians says next year will be his last working for the county.

County Assessor Ronald Smith, heading into the last year of his third term, said he will not seek re-election next year."Three terms is plenty for me as assessor," Smith said. "It's time to make way for someone else with a new perspective and spirit."

Smith said he is announcing his intentions now to allow plenty of time for others to consider running for his post. The filing deadline for several county offices is March 17.

Elected in 1982, Smith led several changes in the assessing office. He reduced waiting for taxpayers registering vehicles by combining the county's motor vehicle department with the State Division of Motor Vehicles.

"One line, one check was our goal and I think we've reached it," he said.

Smith is known for his sharp wit and his ability to liven up a boring meeting. He's also an advocate for employees in the assessor's office. Two years ago when commissioners increased the salaries of elected officials, Smith opposed the increase. He said other employees should be compensated first and that he should serve for the salary in place when he was elected.

During his tenure Smith has been outspoken against Intermountain Health Care's tax-exempt status. As county assessor, he said it is his job to make sure taxes are collected that are due the county.

While conceding that IHC meets charitable guidelines established by the State Tax Commission, he said the organization does not meet criteria established in a Utah Supreme Court ruling in 1985. That ruling said the main purpose of exempt hospitals is that they provide charitable care. Smith said IHC hospitals provide many community benefits and may be non-profit, but the hospitals' main purpose is not to provide charitable care. He and other assessors have again challenged IHC's tax status to the Supreme Court.

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The assessor's office has seen great growth in personal property tax collections during Smith's tenure. Collections have more than tripled during the past 10 years.

"We've been able to handle this huge business increase without an increase in personal property staff by better utilizing computer technology. It's been amazing and gratifying to see this private sector growth in Utah County."

Before being elected assessor Smith worked as an independent appraiser for lending institutions. He has a bachelor's degree in geography and a master's in public administration, both from Brigham Young University. Smith said he has not yet decided what he'll do when he leaves office.

"I'm considering several options and I have plenty of time to make that decision," he said.

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