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At its heart, a community is neighbors deciding how best to live together. As county auditor, David would represent the community like an ombudsman, listening to concerns from residents and protecting citizens from mismanagement by public authorities. He has a passion for community involvement and a desire to work to develop a community where we can all feel safe, be productive, and enjoy life, liberty and the pursuit of happiness.

If Elected,
David Would:

Focus on service to the public

100% focus on doing the job of the auditor

No side business ventures

Maintain independence

No politically based audits

Follow facts to support conclusions

Keep office free from unwarranted partisan influence

Assure quality

Utilize audit committees

Maintain and hire highly qualified staff

Correcting Errors in Property Tax Levies

A matter of equity

and fairness

In 2013, while preparing a comparative analysis for unincorporated areas between Cottonwood Heights and Sandy, David identified several tax districts including hundreds of homes that were being levied property taxes by a district that provided no services. The taxes collected were over $21,000 annually. When he contacted both the district and the County, they expressed that they could not do anything to correct this error.

Just this summer, David was asked to verify comparable city property tax rates published by a city this year. In this process, he found that two tax districts out of 14 in the city had not been taxed for many years for sewer services or for mosquito abatement. These types of errors apparently have not been identified nor been corrected for many years.

David believes the county auditor’s office is the most
likely to identify these problems and should be working
with all taxing entities to assist them in making these
corrections as a matter of equity and fairness. 


David is committed to get necessary changes to laws to
allow property tax districts or even property owner to
easily correct their boundaries.

What Does the County Auditor Do?

Property Tax Administration

The highest responsibility

Before local taxing entities can start to estimate and calculate a current year property tax rate and value, the County Auditor must verify and validate the information provided by the County Assessor and provide that information to the State Property Tax Division.  Redevelopment agency calculations take a lot of work to calculate and verify.  Any errors made in this step will affect multiple other agencies from School Districts to Mosquito Abatement Districts. It must be accurate.

David’s vision in this area is to promote and assist staff with as much automation assistance as possible. Salt Lake County’s property assessment valuation is the most complex in the State of Utah. In talking to State Property tax officials, they currently have a lot of confidence in the valuations provided by the Property Tax Administration staff.  David will focus and assist this department to seek additional efficiencies through automation.

The County Auditor is the official clerk of the Board of Equalization.  This process is administrated by the County Council's Tax Administration department which allows property owners to appeal assessments of property value and then work towards an accurate valuation. The goal is to maintain fairness and equal treatment for all property owners.

David will work to maintain a proper focus and priority related to the Board of Equalization for all property owners seeking relief.

Internal Audit Department

Assuring the public of wise use of resources

The County Auditor provides assurances that the various department in the County are operating with appropriate internal controls, which ultimately supports the conclusions of external auditors that Salt Lake County’s annual financial position is fairly stated.  If internal control principles are not being emphasized throughout the County, then the integrity of the financial reporting can be questioned.

David will continue to support the current Annual Internal Audit Plan of the department and look for opportunities to assist the various department throughout the county to maintain these controls. David will vigorously work to gain the cooperation of the County Council to implement any documented recommendations in each Internal Audit.  

Furthermore, David will work with the County Council to develop “appropriate performance” standards and expectations for any requested Performance Audits to be performed by the Internal Audit Department.

Additionally, David will work to find appropriate opportunities for a Countywide Audit Committee to help identify and prioritize departmental concerns that could be assisted by an Internal Controls audit.

Public Property Tax Delinquency Sales

The County Auditor is responsible for carrying out the sale of property for which property taxes are seriously delinquent.  Previously this was done in person at the County Complex, but recently has transitioned to an online process. 

David will continue to encourage an automated process that maintains appropriate controls and transparency.

Administering fairly with transparency

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Help us make the auditor's office professional and impartial for

all Salt Lake County residents.

Venmo: @david-muir-41

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