SPANISH FORK — Don't try to convince Bonnie Palmer that tuition tax credits would be good for Utah's public schools.

Palmer, a member of Nebo's school board, won't be swayed.

Mike Jerman learned the hard way. Jerman, vice president of the Utah Taxpayer Association, asked Nebo School District's Board of Education at a board meeting Wednesday to delay approving a resolution opposing tuition tax credits.

Jerman also asked the board to meet with the association to talk about education funding levels and how the taxpayer's group thinks tuition tax credits could help public schools.

His pleas fell on deaf ears. Nebo's school board endorsed the anti-tax credit resolution, which is part of a lobbying effort by the Utah School Board Association.

Palmer, a longtime advocate of public education, wasn't shy about voicing her dismay at the idea of legislation that would give tax credits to parents whose children attend private schools.

"I think we're just going to have to agree to disagree," said Palmer after a lengthy debate with Jerman.

Palmer believes that the majority of Utah's children would suffer if money that was previously allocated to public schools was taken away and given to private or religious schools.

"Half of the districts in Utah don't even have kids that go to private schools," Palmer said.

The Utah School Board Association has asked the state's 40 school districts to pass resolutions condemning tuition tax credits, which is expected to be one of the most-debated issues of the 2002 Legislature.

The Provo Board of Education was successfully lobbied Tuesday by two state legislators and a parent who support tuition tax credits. The Provo board did not approve the resolution.