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CROSSROADS PLAZA ASS'N v. PRATT

No. 940454.

912 P.2d 961 (1996)

CROSSROADS PLAZA ASSOCIATION, a Utah corporation, Plaintiff, Appellee, and Cross-Appellant, v. Gary PRATT, in his official capacity only, and Salt Lake County, Defendants, Appellants, and Cross-Appellees.

Supreme Court of Utah.

February 22, 1996.

Attorney(s) appearing for the Case

Robert B. Lochhead, David F. Crabtree, Salt Lake City, for plaintiff.

Douglas R. Short, Mary Ellen Sloan, Salt Lake City, for defendants.

RUSSON, Justice:

Crossroads Plaza Association (Crossroads) filed an action against Gary Pratt, the Salt Lake County Treasurer, and Salt Lake County, seeking a declaratory judgment and injunctive relief regarding taxes imposed by Salt Lake County on leasehold improvements to Crossroads' real property. The trial court granted summary judgment in favor of Crossroads. Salt Lake County appeals. We reverse and remand.

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