STATE RET. OFFICE v. SALT LAKE COUNTY

No. 860580.

780 P.2d 813 (1989)

UTAH STATE RETIREMENT OFFICE and Utah State Retirement Fund, Plaintiffs and Appellants, v. SALT LAKE COUNTY, a body politic, R. Milton Yorgason, Salt Lake County Assessor, Arthur L. Monson, Salt Lake County Treasurer, Craig B. Sorenson, Salt Lake County Auditor, and Board of Equalization of Salt Lake County, State of Utah, Defendants and Appellees.

Supreme Court of Utah.

September 15, 1989.


Attorney(s) appearing for the Case

Mark A. Madsen, Salt Lake City, for plaintiffs and appellants.

David E. Yocom, Bill Thomas Peters, Karl L. Hendrickson, Salt Lake City, for defendants and appellees.


DURHAM, Justice:

Plaintiffs brought suit against defendants, seeking a refund of $152,258.61 in property taxes paid under protest. The trial court denied plaintiffs' motion for summary judgment and granted summary judgment in favor of defendants. Plaintiffs appeal, arguing that the real property of the Utah State Retirement Fund (the Fund) is exempt from ad valorem property taxes. We hold that property of the Fund is "property of the state" within the meaning of article...

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