FARMINGTON -- No one likes taxes, but at least it appears Davis County taxpayers are getting a bargain when it comes to their county government. A comparison audit be-tween Cache, Davis, Salt Lake and Weber counties by Weber State University student Chel-sie L. Irish, of Clinton, concluded: "With the lowest tax burden, lowest debt per capita and AAA bond rating, Davis County is obviously a well-run government." "That's a very flattering report," said County Commissioner Dannie McConkie. "The reason I liked it so well was it was independent of any influence from the county. We didn't pay someone to do this analysis." "I feel like we have done a very good job," said County Clerk/Auditor Steve Rawlings. "When we see where we stand with other counties, Weber County's tax was at $339.49, Salt Lake County $246, and Davis $174," on a $160,000 home.

He also noted that in 1998 property taxes were actually cut, reducing revenue by $6.2 million. However, that has been made up by $9.4 million additional sales tax revenue.

Davis County is in an enviable position as far as the ratio of liabilities to assets, at $8.60 convertible assets, compared to $5.60 for Cache County and $4.50 for Salt Lake County.

When it comes to debt per capita, Davis has $11.08. That is paled by Cache County's $195.52 and Salt Lake County's $425.

"The large difference be-tween counties is a good reflection of Davis' ability to control and maintain debt at a minimum level that is less burdensome to its citizens," Irish said.

"The tax burden from property taxes, auto-related fees and taxes, sales taxes and tourism taxes is $143.98 per taxpayer," she said. Property taxes alone are $100.52.

By comparison, Cache County is at $153.89 and Salt Lake is at $304.59.

"Davis County has had no property tax increase (since 2003), but it had a 3 percent hike in revenue from development of commercial and residential real estate," she continued.

Thanks to strong population growth, jail expansion has been needed, taking 31.76 percent of the budget, Irish said. However, that compares to more than half of Cache County's budget, as it has opened a new jail.

Rawlings noted that in 2002, even when a 138 percent property tax hike was proposed, it would have raised the typical tax rate by $150, not $1,100 as some had said. That proposed rate was cut to 24 percent.

There had been no property tax hike in 13 years, and strong efforts were made to maintain programs after the smaller tax hike. It meant taking such measures as not replacing some employees who retired or left, cutting programs, and not replacing equipment or deferring mechanical and other improvements.

However, budget balances have improved, and the fiscal situation of the county, as noted in Irish's report, is very sound.

tbusselberg@davisclipper.com "The report says Davis County is obviously a well-run government. I feel like it has been all the time I've been here (12 years), how hard we labor with every decision," McConkie said.

"On property tax levied by the county, it is lower now than when I took office," he said. While other property tax increases have taken place, including voter approved general obligation bonds, the overall tax revenue hike is down.

He said that at a $4.3 million hike, that is still more than $2 million less per year than when he took office.

tbusselberg@davisclipper.com