1. Home
  2. Browse Decisions
  3. P.3d
  4. 529 P.3d
  5. 529 P.3d 348 (2023)
 

DURBANO PROPERTIES v. UTAH STATE TAX COMM'N

No. 20210594.

529 P.3d 348 (2023)

2023 UT 6

DURBANO PROPERTIES, LC, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

Filed May 4, 2023.

Attorney(s) appearing for the Case

Douglas M. Durbano , Richard A. Bednar , Layton, for petitioners.

Sean D. Reyes , Att'y Gen., Sarah Goldberg , Asst. Solic. Gen., Salt Lake City, for respondents.

Justice Hagen authored the opinion of the Court, in which Chief Justice Durrant, Associate Chief Justice Pearce, Justice Petersen, and Justice Pohlman joined.

INTRODUCTION

¶1 The Utah Constitution allows the legislature to enact a property tax exemption of "up to 45% of the fair market value of residential property, as defined by statute." UTAH CONST. art. XIII, § 3(2)(a)(iv). The legislature chose to enact such an exemption but limited the definition...

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