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FIRST SEC. MORTG. CO. v. SALT LAKE COUNTY

No. 920856-CA.

866 P.2d 1250 (1993)

FIRST SECURITY MORTGAGE COMPANY, a Utah corporation, Plaintiff and Appellee, v. SALT LAKE COUNTY, State of Utah; Salt Lake County Assessor, Robert L. Yates; Salt Lake County Treasurer, Arthur L. Monson, Defendants and Appellants.

Court of Appeals of Utah.

December 29, 1993.

Attorney(s) appearing for the Case

David E. Yocom, Salt Lake County Atty., Mary Ellen Sloan (Argued), Deputy Salt Lake County Atty., Salt Lake City, for defendants and appellants.

Larry G. Moore (Argued), Ira B. Rubinfeld, Brent D. Wride, Ray, Quinney & Nebeker, Salt Lake City, for plaintiff and appellee.

Before BENCH, JACKSON and GARFF, JJ.

OPINION

JACKSON, Judge:

Appellants challenge the trial court's grant of appellee's motion for summary judgment requiring Salt Lake County to refund property taxes collected pursuant to Utah Code Ann. § 59-2-309 (1992). We affirm.

FACTS

First Security Mortgage Company ("First Security") owned a parcel of real property in a "strip mall" in Riverton City, Utah. From 1985 to 1988 the property...

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