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BUILDERS COMPONENTS SUPPLY COMPANY v. COCKAYNE

No. 11194.

450 P.2d 97 (1969)

22 Utah 2d 172

BUILDERS COMPONENTS SUPPLY COMPANY, Plaintiff and Respondent, v. S. Clifford COCKAYNE, County Assessor, Defendant and Appellant.

Supreme Court of Utah.

January 30, 1969.

Attorney(s) appearing for the Case

Gordon B. Christenson, County Atty., Samuel E. Blackham, Deputy County Atty., Salt Lake City, for appellant.

Ronald C. Barker, Salt Lake City, for respondent.

CROCKETT, Chief Justice.

Plaintiff, Builders Components Supply Company, a corporation, sued Salt Lake County for return of taxes paid under protest assessed against its personal property for the years 1962, 1963 and 1964. From adverse judgment the County appeals.

The plaintiff's contention is that its personal property has been subjected to double taxation. For the years 1962, 1963 and 1964 there had been an assessment of certain personal property taxes totaling...

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