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SUMMIT WATER v. UTAH STATE TAX COM'N

No. 20090921.

259 P.3d 1055 (2011)

2011 UT 43

SUMMIT WATER DISTRIBUTION COMPANY, Plaintiff, Petitioner, Appellee, and Cross-Appellant, v. UTAH STATE TAX COMMISSION & County Board Of Equalization of Summit County, State of Utah, Defendants, Respondents, Appellants, and Cross-Appellees.

Supreme Court of Utah.

July 29, 2011.

Attorney(s) appearing for the Case

Scott M. Lilja , Nicole M. Deforge , Salt Lake City, for plaintiff.

Mark L. Shurtleff , Att'y Gen., Timothy A. Bodily , Asst. Att'y Gen., David L. Thomas , Jami R. Brackin , Helen E. Strachan , Coalville, for defendants.

Chief Justice DURHAM, opinion of the Court:

INTRODUCTION

¶ 1 The Utah State Tax Commission and the Summit County Board of Equalization (collectively, Summit County) jointly appeal a district court decision interpreting article XIII, section 2 of the Utah Constitution to allow Summit Water Distribution Company (Summit Water) a tax exemption for an irrigation system used for nonagricultural purposes. The district court also held that taxation of Summit...

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