SALT LAKE COUNTY v. TAX COMMISSION, ETC.

No. 15737.

596 P.2d 641 (1979)

SALT LAKE COUNTY, a Body Politic, Plaintiff, v. TAX COMMISSION of the State of Utah ex rel. GREATER SALT LAKE RECREATIONAL FACILITIES, Defendants.

Supreme Court of Utah.

May 22, 1979.


Attorney(s) appearing for the Case

Theodore L. Cannon, Salt Lake County Atty., Bill Thomas Peters, Sp. Deputy County Atty., Salt Lake City, for plaintiff.

Robert B. Hansen, Atty. Gen., Frank V. Nelson, Asst. Atty. Gen., Leon W. Crockett, Thomas G. Kimble, Salt Lake City, for defendants.


WILKINS, Justice:

We here review a determination by the Defendant Tax Commission of the State of Utah (the "Commission") that certain property (the "Sports Mall") in Murray City (the "City") is exempt from taxation either because it is "property of" the City or because it is "used exclusively for ... charitable purposes." The Constitution of Utah1 exempts property in either category. Defendants...

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