No. 960087.

933 P.2d 387 (1997)

Bruce C. and Regen DENNIS, individuals; David J. Dunn, trustee of Dunn Family Trust; Michael P. and Frances Grossman, individuals; James N. and Patricia E. Hanna, individuals; Philip Kay, trustee of Philip Kay as trustee for trust dated August 1, 1976; John D. and Charlotte Saydah, individuals; R. Winslow White and Deborah Fritsche, individuals; John F. Shea, trustee of John F. Shea Family Trust; Thomas J. and Kathleen Kelley, individuals; William B. Barnard, trustee of William B. Barnard Trust; William S. and Elizabeth A. Wruck, individuals; and William J. and Geraldine L. Enloe, individuals, Plaintiffs and Appellants, v. SUMMIT COUNTY, Glen G. Thompson, County Treasurer; Barbara J. Kressor, County Assessor; and Utah State Tax Commission, Defendants and Appellees.

Supreme Court of Utah.

March 7, 1997.

Attorney(s) appearing for the Case

Richard G. Wilkins, David J. Crapo, Pamela B. Hunsaker, Salt Lake City, for plaintiffs and appellants.

Jan Graham, Atty. Gen., John C. McCarrey, Kelly W. Wright, Asst. Attys. Gen., Bill Thomas Peters, Salt Lake City, for defendants and appellees.

RUSSON, Justice:


Plaintiffs appeal a grant of summary judgment in favor of Summit County and the Utah State Tax Commission (collectively, the "Taxing Authorities") by the Third Judicial District Court for Summit County. The court held that neither section 59-2-102(22) nor section 59-2-103(2) of the Utah Code violates Utah Constitution article III, Second. We affirm.


The facts of this case are not in dispute...

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