Social and Behavioral Sciences Commons^™

The Development Of Equalization And Assessment In Utah With Special Reference To The Assessment Of Rural Lands In Cache County, Theodore R. Maughan

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

Uniformity of assessments and equity in the taxation of all tangible property within the state has long been the ideal of the people of Utah, yet the history of equalization and assessment is replete with the effective blocking - by pressure groups - of attainment of this ideal. Taxing officials, in general, and students of taxation, in particular, have repeatedly pointed out gross inequalities and rank injustices in our assessing system which should be corrected. But, selfish interest plus ignorance on the part of the taxpayer has permitted these abuses to remain in our taxing system. An accidental, hit-and-miss, guess …