The only tax increase Utah County's 1994 adopted budget includes is the one approved by taxpayers to build a new jail in Spanish Fork.
Other than the tax increase to pay off the $22 million jail bond, commissioners said they will collect the same amount from residents as they did last year. Because property values increased, the county will have to decrease its mill levy. The only new money will be from growth."I see this county as the leader in the state in providing services that are essential and necessary but affordable to the taxpayers," Commissioner Malcolm Beck said.
In June, voters approved a 20-year, $22 million general obligation bond to build a new 300-bed jail and sheriff's administration office. To make the annual bond payments of about $1.9 million, taxes on a $100,000 home were increased about $25. County officials plan to break ground on the jail this spring.
The county also has a bond payment of $747,000 to help build the Utah Valley Special Events Center on the campus of Utah Valley State College. Voters approved the bond in April 1991. Rather than repaying the bond with property taxes, however, commissioners are using proceeds from the 1 percent restaurant tax to make the annual bond payment.
Because of growth, the general fund budget increased about 2 percent from $22.9 million to $23.3 million. However, some county departments took budget cuts because new redevelopment agencies will take another $300,000 out of county coffers and the county will receive about $600,000 less from the state collecting and assessing fund. Commissioners were expecting the shortfall to only be about $400,000."It's something we're hoping to correct, but it doesn't look too good," Commissioner Richard Johnson said.
Before 1986, counties withheld the costs of assessing properties and collecting taxes from local entities such as cities and school districts. In 1986, the Legislature established the statewide levy to create a fund used to distribute money back to counties according to their assessing and collecting expenses. Some counties generate more from the tax than their costs and, therefore, get less back from the state pool than they contribute. Other counties generate less and get more back from the fund.
Until this year, Utah County was a receiver. Legislation passed last year, however, changed the formula for distributing money back to counties. Last year the county received about $500,000 more than it contributed to the fund. Commissioners were expecting to get about $100,000 from the fund this year but discovered the state asked them to pay an additional $100,000 into the fund.
"The best thing for Utah County would be to do away with the state fund," Beck said.
The recorder's, assessor's, auditor's and data processing offices all will receive less money. The building and grounds fund also was significantly reduced.
The attorney's and sheriff's office will receive slightly more money. Because of several major races in next year's elections, the elections office budget was significantly increased.
The county budget follows the calendar year. By comparison, city budgets cover a fiscal year.
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(Chart)
Utah County budget
General Fund 1993 1994
Commission $359,505 $359,883
Data processing $1,923,775 1,838,191
Auditor 500,207 484,253
Assessor 1,361,685 1,313,535
Treasurer 331,625 352,476
Recorder 934,737 913,038
Attorney 1,629,073 1,657,279
Elections 129,970 274,792
Sheriff 4,827,534 5,156,558
Jail 3,171,526 3,287,241
Roads 2,945,336 3,127,078
Total expenditures $22,910,163 $23,337,992
Other funds
Substance abuse fund $2,368,924 $2,616,820
Health Department fund 5,250,765 5,177,752
Debt service fund 0 2,647,084
Motor pool jfund 1,299,012 1,474,533
Building and grounds 3,237,650 2,633,230