SALT LAKE COUNTY v. BOARD OF EDUC.

No. 880077.

808 P.2d 1056 (1991)

SALT LAKE COUNTY, a body corporate and politic of the State of Utah, Plaintiff and Appellee, v. The BOARD OF EDUCATION OF the GRANITE SCHOOL DISTRICT; Patricia Sandstrom, J. Dale Christensen, Gary Swensen, Lynn Davidson, and Judith A. Larson, as members of the Board of Education of the Granite School District; and John Reed Call, as the Superintendent of the Granite School District, Defendants and Appellants.

Supreme Court of Utah.

March 18, 1991.


Attorney(s) appearing for the Case

Kent S. Lewis, David E. Yocom, Salt Lake City, for Salt Lake County.

M. Byron Fisher, Jodi K. Feuerhelm, Salt Lake City, for Board of Educ.


HOWE, Associate Chief Justice:

The sole issue in this case is whether a drainage fee imposed by a Salt Lake County flood control ordinance is a "local assessment" within the meaning of Utah Code Ann. § 53-4-12 (1953) (now § 53A-3-408), which exempts school districts from paying "local assessments for any purpose."

In 1982, Salt Lake County enacted a flood control ordinance which created a "Flood Control Division" to "gather, control, and dispose...

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