Provo » For three years, the state gave Utah County too much sales tax money.

Now, residents in the county's unincorporated areas have to pay it back -- to the tune of $57 a year for the average homeowner. And Steve White's not happy about it - as a Provo Canyon resident and a Utah County commissioner.

"The problem is, we still have to provide police service [to the unincorporated areas]," White said. "That is why we are looking at the property tax" as a source for the funds.

His solution? Let the county pay it back gradually -- just as it received it -- and spare the taxpayers from having to pay for someone else's mistake.

It's a suggestion Sen. John Valentine, R-Orem, is considering taking up when the Legislature reconvenes in January.

"I don't know if it would help Utah County in the present problem, but it would help in future incidents," Valentine said.

White said the problem began three years ago, when telecommunication companies listed all sales-tax revenue generated within Utah County as only coming from the unincorporated county.

In July, the state demanded the excess payments -- $529,000 for six months worth of revenue --so it could redistribute the money to the cities.

Valentine said the state already has a similar rule for taxpayers. If they are in arrears, they can spread payments over time - if the amount they owe is excessive.

The lawmaker said a similar provision could work for counties as well, to soften the blow.

Charlie Roberts, tax commission spokesman, said commissioners are aware of White's concerns, and have discussed the situation. But, he said, there hasn't been any change in the commission's stance.

dmeyers@sltrib.com