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Two rural cemetery districts seek annexation; county to pursue truth-in-taxation to balance budgets

5796985 · September 2, 2025
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Summary

Boards for Delta Southern & Oasis Cemetery Districts presented a plan to annex the Deseret and Hinckley cemetery districts into their operation and requested the commission approve a truth-in-taxation adjustment to bridge a projected $50,000 shortfall while annexation proceeds.

Representatives of the Delta Southern & Oasis Cemetery Districts told the commission they plan to annex the adjacent Deseret and Hinckley cemetery districts and asked the county to permit a truth-in-taxation adjustment now so the districts can operate without a funding shortfall while annexation proceeds. Christina Stanworth, chair of the Delta Southern & Oasis Cemetery Maintenance District, said her board approved moving forward with annexation after examining budgets. She said operating Deseret and Hinckley at the same service and staffing level as Delta Southern & Oasis would create a roughly $50,000 shortfall across the combined districts. "If we bring them in... it would decrease us by 74% and increase them by 214%... so we have a shortfall of about $50,000," Stanworth said. County staff explained that a truth-in-taxation process — a statutorily prescribed public-notice and hearing schedule — can be used to adjust the districts' tax rates now so that when annexation occurs the merged budget is at an appropriate level and the districts avoid repeating truth-in-taxation steps later. Staff and commissioners emphasized the need to set rates high enough to avoid a second truth-in-taxation if additional revenue demands arise. Commissioners expressed support in principle and asked cemetery representatives to work with the county auditor and staff to complete required notices and to prepare the legal documents for annexation; staff volunteered to assist with the statutory notices and mailing to property owners. No formal binding annexation vote occurred at the meeting; commissioners said they would take final action after required notices and documents are prepared. Ending: Commissioners signaled support for proceeding with truth-in-taxation notices and for staff assistance with the annexation paperwork. The county auditor and staff agreed to help prepare notices and to advise on rate calculations, and cemetery boards will coordinate on a final annexation timetable.