EYRING RESEARCH INSTITUTE v. TAX COM'N OF UTAH

No. 15320.

598 P.2d 1348 (1979)

EYRING RESEARCH INSTITUTE, INCORPORATED, Petitioner, v. TAX COMMISSION OF the State of UTAH, and Vernon L. Holman, R. Milton Yorgason, Eleanor Lee Brennan and David Duncan as Commissioners of the Tax Commission of the State of Utah, and Harrison Conover, Utah County Assessor, Respondents.

Supreme Court of Utah.

August 1, 1979.


Attorney(s) appearing for the Case

M. Dayle Jeffs, of Jeffs & Jeffs, Provo, for petitioner.

Robert B. Hansen, Atty. Gen., Salt Lake City, for respondents.


WILKINS, Justice:

We review a decision of Defendant Tax Commission of Utah (Commission) that Eyring Research Institute, Incorporated (Petitioner) is liable for personal property taxes assessed against it in the amount of $831.89 for the taxable year 1975. Petitioner asserts that its personal property should be excluded from the tax rolls under the provisions of Utah Const., Art. XIII, § 2, (Art. XIII, § 2) which raises an exemption in favor of organizations...

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