SAN JUAN COUNTY v. JEN, INC.

No. 10146.

16 Utah 2d 394 (1965)

401 P.2d 952

SAN JUAN COUNTY AND STATE TAX COMMISSION OF UTAH, PLAINTIFFS AND APPELLANTS, v. JEN, INC., A CORPORATION, DEFENDANT AND RESPONDENT.

Supreme Court of Utah.

May 17, 1965.


Attorney(s) appearing for the Case

F. Burton Howard, Salt Lake City, F. Bennion Redd, Monticello, for plaintiffs and appellants.

Paul B. Cannon, Salt Lake City, for defendant and respondent.


McDONOUGH, Justice.

The plaintiffs, San Juan County and the State Tax Commission, appeal from a judgment of the Seventh District Court holding that an assessment of property taxes, remaining unsatisfied after sale of the charged property, is not a debt against the landholder.

Defendant, Jen Inc., owned and operated a uranium mine in San Juan County during the years, 1957, 1958 and 1959. The taxes were assessed on the annual proceeds formula under the authority...

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