UTAH COUNTY v. INTERMOUNTAIN HEALTH CARE

No. 18565.

725 P.2d 1357 (1986)

UTAH COUNTY, a body politic, By and Through the COUNTY BOARD OF EQUALIZATION OF UTAH COUNTY, State of Utah, Plaintiff, v. INTERMOUNTAIN HEALTH CARE, INC., and Tax Commission of the State of Utah, Defendants.

Supreme Court of Utah.

September 16, 1986.


Attorney(s) appearing for the Case

Noall T. Wootton, Lynn Davis, Provo, for plaintiff.

David L. Wilkinson, Frank V. Nelson, J. Scott Lunberg, Salt Lake City, for defendants.


STEWART, Justice:

The issue on this appeal is whether a hospital which is under construction is entitled to a charitable tax exemption from ad valorem property taxes during the time of construction.

Orem Community Hospital is owned and operated by Intermountain Health Care, Inc. (IHC). As of January 1, 1981, the hospital was under construction. It was completed and opened for business July 1, 1981. Since hospital services were not actually provided...

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