MOUNTAIN STATES TEL. AND TEL. CO. v. GARFIELD COUNTY

No. 880435.

811 P.2d 184 (1991)

MOUNTAIN STATES TELEPHONE AND TELEGRAPH CO., Plaintiff and Appellant, v. GARFIELD COUNTY; The Garfield County Board of County Commissioners; Thomas Hatch, Sherrell Ott and Louis Liston, County Commissioners; Judy Henrie, County Treasurer; Tom Simkins, County Assessor; The Utah State Tax Commission; R.H. "Hal" Hansen, Roger O. Tew, G. Blaine Davis and Joe B. Pacheco, Utah State Tax Commissioners; Tom L. Allen, Utah State Auditor; Edward T. Alter, Utah State Treasurer, Defendants and Appellees.

Supreme Court of Utah.

May 1, 1991.


Attorney(s) appearing for the Case

Mark K. Buchi, Lee R. Curtis, Jr., Richard G. Wilkins, Richie D. Haddock, Salt Lake City, for plaintiff and appellant.

Patrick Nolan, Panguitch, County atty., Bill Thomas Peters and Karl Hendrickson, Salt Lake City, for Garfield County.

R. Paul Van Dam, Ralph Finlayson, Salt Lake City, for State Tax Com'n, State Auditor, and State Treasurer.


HOWE, Associate Chief Justice:

This is an appeal by plaintiff Mountain States Telephone and Telegraph Company from a decision and summary judgment upholding the constitutionality of Utah Code Ann. § 17-19-15 (Supp. 1987), which requires the imposition of a statewide uniform levy upon real property to fund local property tax assessment, collection, and distribution costs.1

I. FACTS

Prior to the adoption of the statute...

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