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SALT LAKE COUNTY v. TAX COMMISSION

Nos. 13581, 13583.

532 P.2d 680 (1975)

SALT LAKE COUNTY, a body politic, Plaintiff, v. TAX COMMISSION of the State of Utah et al., Defendants.

Supreme Court of Utah.

March 7, 1975.

Attorney(s) appearing for the Case

R. Paul Van Dam, Salt Lake County Atty., Richard S. Shepherd, Deputy Salt Lake Co. Atty., Bill Thomas Peters, Special Deputy Salt Lake Co. Atty., Salt Lake City, for plaintiff.

Vernon B. Romney, Atty. Gen., G. Blaine Davis, Michael L. Deamer, Asst. Attys. Gen., Salt Lake City, for defendants.

MAUGHAN, Justice:

These are original actions in certiorari to review the proceedings and orders of the Tax Commission of the State of Utah. The reasons upon which this decision is grounded apply to both proceedings; consequently, they are decided as one.

These matters had their beginnings in applications filed with the Salt Lake County Board of Equalization for tax exemption for their respective properties for the year 1973. The Salt Lake County Board of Equalization...

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