FRIENDSHIP MANOR CORPORATION v. TAX COMMISSION

No. 12145.

487 P.2d 1272 (1971)

26 Utah 2d 227

FRIENDSHIP MANOR CORPORATION, a Utah nonprofit and charitable corporation, Plaintiff and Respondent, v. The TAX COMMISSION of the State of Utah, et al., Defendants and Appellants.

Supreme Court of Utah.

August 9, 1971.


Attorney(s) appearing for the Case

Vernon B. Romney, Atty. Gen., Louis S. Callister, Sr., Sp. Asst. Atty. Gen., Bill Thomas Peters, Asst. Atty. Gen., Salt Lake City, for defendants-appellants.

Roe, Jones, Fowler, Jerman & Dart, Bryce E. Roe, Justin C. Stewart, Salt Lake City, for plaintiff-respondent.

Barker, Ryberg & McCoy, John L. McCoy, Salt Lake City, for amicus curiae.


HYDE, District Judge.

This action was filed by the plaintiff in Third District Court to have the court declare:

(1) that plaintiff's lot and building located at 1320 East 5th South, Salt Lake City, Utah, known as Friendship Manor, are being used exclusively for charitable purposes within the meaning of Article XIII, Section 2, Utah Constitution, and 59-2-1, U.C.A. 1953, so as to be exempt from the ad valorem (general property) tax; (2) that the...

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