CORP. OF EPISCOPAL CHURCH v. TAX COM'N

No. 940559.

919 P.2d 556 (1996)

CORPORATION OF the EPISCOPAL CHURCH IN UTAH, Petitioner, v. UTAH STATE TAX COMMISSION and County Board of Equalization of Salt Lake County, State of Utah, Respondents.

Supreme Court of Utah.

June 28, 1996.


Attorney(s) appearing for the Case

Carl F. Huefner, Charles P. Sampson, Stewart M. Hanson, Jr., Salt Lake City, for petitioner.

Jan Graham, Atty. Gen., John C. McCarrey, Kelly W. Wright, Asst. Attys. Gen., Salt Lake City, for Tax Commission.

Douglas R. Short, Karl L. Hendrickson, Bill Thomas Peters, Salt Lake City, for County Board of Equalization.


STEWART, Associate Chief Justice:

The Corporation of the Episcopal Church in Utah (the "Church") applied for property tax exemptions for two vacant parcels of land for 1991 and 1992. The Board of Equalization rejected the applications, and the State Tax Commission upheld the Board's ruling. We affirm the Commission's decision.

The Church is a nonprofit religious organization formed under Utah law to hold property for the Episcopal Diocese of Utah. In 1990...

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