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MIKKELSEN v. UTAH STATE TAX COMMISSION

No. 11040.

455 P.2d 27 (1969)

22 Utah 2d 438

Ludvig V. MIKKELSEN, Marie Mikkelsen and Charles L. Johnson, for themselves and for and on behalf of all others similarly situated, Plaintiffs and Appellants, v. UTAH STATE TAX COMMISSION and Weber County Board of Equalization, William S. Moyes, Chairman, Defendants and Respondents.

Supreme Court of Utah.

May 21, 1969.

Attorney(s) appearing for the Case

Dale E. Stratford, Ogden, for appellants.

Phil L. Hansen, Atty. Gen., Mary J. Colbath, Salt Lake City, Asst. Atty. Gen., D. Jay Wilson, Weber County Atty., Ogden, for respondents.

PER CURIAM.

Plaintiffs, for themselves and in behalf of all others similarly situated, brought a declaratory judgment action to have Chapter 154, Laws of Utah 1967,1 declared unconstitutional. The district court rendered an adverse judgment and plaintiffs appeal.

It was the contention of plaintiffs that Chapter 154, which related to the remittance or abatement of the property taxes of indigent persons, was violative of both the...

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