KENNECOTT CORP. v. UTAH STATE TAX COM'N

No. 890416.

814 P.2d 1099 (1991)

KENNECOTT CORPORATION; Morton Thiokol, Inc.; Barrick Resources (USA) Inc.; and Hercules, Incorporated, Plaintiffs and Appellants, v. UTAH STATE TAX COMMISSION; R. Hal Hansen, Chairman of the Utah State Tax Commission; Roger O. Tew, Utah State Tax Commissioner; Joe B. Pacheco, Utah State Tax Commissioner; G. Blaine Davis, Utah State Tax Commissioner; Tom L. Allen, Utah State Treasurer; Arthur L. Monson, Salt Lake County Treasurer; and Grant L. Pendleton, Tooele County Treasurer, Defendants and Appellees.

Supreme Court of Utah.

June 14, 1991.


Attorney(s) appearing for the Case

James B. Lee, Kent W. Winterholler, Maxwell A. Miller, Salt Lake City, for plaintiffs and appellants.

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

R. Paul Van Dam, Ralph Finlayson, Salt Lake City, for state defendants and appellees.

Ronald L. Elton, Salt Lake City, for Tooele County.


ZIMMERMAN, Justice:

Appellants Kennecott Corp., Morton Thiokol, Inc., Barrick Resources (USA) Inc., and Hercules, Inc. (collectively "the taxpayers"), brought an action against the Utah State Tax Commission and several county and state tax officials (collectively "the tax collectors"). The taxpayers contend that section 17-19-15 of the Code, which imposes a levy to provide funds to cover expenses incurred by Utah's counties...

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