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KENNECOTT COPPER CORP v. SALT LAKE COUNTY, ET AL.

No. 7639.

122 Utah 431 (1952)

250 P.2d 938

KENNECOTT COPPER CORP. v. SALT LAKE COUNTY et al.

Supreme Court of Utah.

Decided November 17, 1952.

Attorney(s) appearing for the Case

C.C. Parsons, Wm. M. McCrea (now deceased), A.D. Moffat, Calvin A. Behle, Salt Lake City, for appellant.

Frank E. Moss, County, Atty., William T. Thurman, Salt Lake City, for respondent.

G. Hal Taylor, Leland S. McCullough, Don J. Hanson, C.M. Gilmour, Salt Lake City, for intervenor and respondent.

WADE, Justice.

Plaintiff, Kennecott Copper Corporation, appeals from a judgment dismissing this action brought to recover taxes paid under protest. The taxes in question were levied on plaintiff's millsite and tailings dump at Magna and Arthur in Salt Lake County. The State Tax Commission fixed the assessed valuation at $45.73 per acre.

The millsite, a 982.42 acre tract, is located on a sloping hillside with the tailings dump, and a 6,258.93 acre tract, adjoining...

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