HOW WE SEE IT

UA Decision By Assessor Appears Fair

Give Washington County Assessor Jeff Williams credit: He’s not afraid to challenge the status quo or shrink from a confrontation with a sizable adversary.

Heck, he even wins from time to time, which brings a few more dollars to local schools and county government andmixes in some fairness to the application of the tax code.

For example, this week Williams’ oft ce convinced the Washington County Equalization Board that some property owned by the University ofArkansas but leased to for-profi t businesses is subject to property taxes - that includes real estate and “personal” property such as equipment and furnishings.

The UA appealed Williams’ decision to remove the exemptions from that property. If granted, the UA would have saved - or cost the county, depending on how you look at it - $94,000. UA attorneys argued that the parcels in question primarily benefited students who must live on campus and thus, served the school’s tax-exempt educational purposes.

We understand that theory, but we can also see Williams’ point: Providing a tax break that is passed on to a business on campus puts businesses just off campus - who also primarily serve UA students - at a competitive disadvantage. That’s an overhead expense to the business off campus that its competitors on campus don’t have.

The board sided with Williams, saying the UA owes the $94,000 after all. The UA can appeal the decision to County Judge Marilyn Edwards and, if necessary, pursue it further in circuit court.

We suspect the UA will pursue at least one more appeal, since its leases were established when the property was exempt from taxes and its costs were lower. But we applaud Williams’ efforts to look after the concerns of small businesses.

LIGHTLE RIGHT ELECTION CHOICE FOR SCHOOLS Most politically engaged people have turned their attention to the Nov. 6 general election by now, but Bentonville voters have a bit of unfinished business in the school election.

Grant Lightle faces Kim Mertes in Tuesday’s runoff for the Zone 3 seat on the Bentonville Board of Education. The two candidates bested three others in the Sept. 18 school election to earn spots on the runoff ballot.

We continue to recommend Lightle to Bentonville voters. His data-driven approach to decision-making fits well on a board faced with overcoming the substantial challenges of overcrowding at all schools, especially Bentonville High School.

Bentonville needs school board members who can see past short-term quick fixes to fi nd longterm solutions. We think that’s exactly what Lightle brings to the table.

Opinion, Pages 5 on 10/06/2012

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