Consider this: A recent Utah study estimated the cost to taxpayers of building a new state-of-the-art prison at $550 million to $600 million. According to the study, that works out to be about $131,000 per cell. The Utah Department of Corrections calculates the cost of housing one inmate for a year at more than $21,000. Perhaps it goes without saying, but every tax dollar spent on building new prisons is one less dollar available for education, parks, transportation, and other state needs.