That is because the erroneously taxed consumers could have gotten a full refund - simply by calling the Utah State Tax Commission and making a claim.

"There was no need for a class-action lawsuit," said Assistant Attorney General Clark Snelson, who represented the Utah State Tax Commission in litigation against challenging the tax collections. "Individuals had the ability to come to the Tax Commission to get their refund, which made the lawsuit unnecessary."

Fourth District Court Judge Lynn Davis certified the overcharged taxpayers' case as a class action and on Monday approved a final, $5.7 million settlement. It covered incorrect tax charges from late 1997 to the fall of 2004.

The law firm of Holme Roberts & Owen announced that refund checks will be mailed within two weeks. Lead plaintiff Dorothy Monson will receive a refund check for $93. The average refund check will be $25. More than 2,000 Utahns overcharged less than $1 were deemed ineligible for compensation and dropped from the suit.

But class-action status means half of the $5.7 million settlement goes to plaintiffs' attorneys and investigators in a deal so controversial that then-Gov. Olene Walker last year sent her legal counsel to sign the agreement, rather than appearing herself.

Plaintiffs' attorney Mark Buchi, a state tax commissioner in the 1980s, defended the split, noting that many refund recipients would not have known of their entitlement without the lawyers' effort.

"On the practical side, people just don't march in and ask for a refund," said Buchi. "Then the state is left with money the legislature didn't authorize."

At least, Snelson said, the money could have been spent on schools and other public services, rather than enriching the plaintiffs' attorneys.

Tax Commission chairwoman Pam Hendrickson said her agency has processes in place "to refund money whenever it comes to our attention. We don't need or want to collect any money in error."

In this latest case, consumers interested in knowing whether they will be receiving a refund check for sales taxes paid on carpet, other flooring and installation may visit http://www.hro.com or send an e-mail to settlement @hro.com.

dawn@sltrib.com