1. Home
  2. Browse Decisions
  3. P.2d
  4. 944 P.2d
  5. 944 P.2d 370 (1997)
 

COUNTY BD. OF EQUAL. v. UTAH STATE TAX COMM'N

No. 960394.

944 P.2d 370 (1997)

COUNTY BOARD OF EQUALIZATION OF WASATCH COUNTY, State of Utah, Petitioner, v. UTAH STATE TAX COMMISSION and the Strawberry Water Users Association, Respondents.

Supreme Court of Utah.

August 29, 1997.

Attorney(s) appearing for the Case

Dan H. Matthews, Derek Pullan, Heber City, for Wasatch County Board of Equalization.

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

Rex E. Madsen, Reed L. Martineau, Salt Lake City, for Strawberry Water Users Association.

DURHAM, Justice:

The Wasatch County Board of Equalization (Wasatch County or the County) sought to impose a tax on the Strawberry Water Users Association (the Water Users Association) pursuant to the "rollback" provisions of the Farmland Assessment Act. The Water Users Association appealed the County's assessment to the Utah State Tax Commission (the Tax Commission), which granted its petition for summary judgment and ordered the County to withdraw the assessment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases