Salt Lake Co v. Tax Commission

2023 UT 24
Utah Supreme Court·Decided November 9, 2023·No. Case No. 20210938·Published

Opinion

0123ÿ5627257ÿ23ÿ389 ÿ5ÿ23257ÿ95ÿ27ÿ 6892257ÿ27ÿ1ÿ22ÿ65 ÿ ÿÿÿ ÿ ÿ !ÿ "#$%&%ÿ'($ÿ()ÿ*%ÿ"+%ÿ()ÿ+*ÿ ÿ ,-.ÿ.-/!ÿ01234ÿ  22575ÿ 6ÿ 2- ÿ,-!ÿ-7ÿ0188,,1ÿ9:;ÿ4ÿ 3657?736ÿ ÿ @>ÿABACBDEFÿ G9H;ÿ89IÿF4ÿABAEÿ JKLG;ÿ@MGNOGHÿD4ÿABAEÿ ÿ 1:ÿPGQKQK@:ÿR@Hÿ=GMKGSÿ@Rÿ-TG:UIÿÿC[\D[Dÿ ÿ -QQ@H:GIV]ÿ ,KNÿ^KLL4ÿKN@QWIÿ->ÿ_@;KLI4ÿ_H9;LGIÿ0>ÿY@W:V@:4ÿ KN@QWIÿY>ÿ_IS9QGH4ÿ,9LQÿ.9`Gÿ0KQI4ÿR@HÿaGQKQK@:GHVÿ ,G9:ÿ<>ÿ=GIGV4ÿ-QQbIÿ^G:>4ÿ,9H9Wÿ!>ÿ^@L;OGHT4ÿ.9H@:ÿY>ÿ.K:;4ÿ 8KUWGLLGÿ->ÿ.@NO9H;K4ÿ-VVQ>ÿ-QQIbVÿ^G:>4ÿ,9LQÿ.9`Gÿ0KQI4ÿ R@HÿHGVa@:;G:Qÿ2Q9Wÿ,Q9QGÿ9Xÿ0@NNKVVK@:ÿ ^9HIÿ=>ÿW@HZa4ÿY9NGVÿ<>ÿ^KLV@:4ÿ0@LGÿP>ÿ0H@SQWGH4ÿ,9LQÿ.9`Gÿ0KQI4ÿ R@HÿHGVa@:;G:Qÿÿ ÿ Y2,0!ÿ -^!ÿ9ZQW@HG;ÿQWGÿ@aK:K@:ÿ@RÿQWGÿ0@ZHQ4ÿK:ÿSWKUWÿ 0 !JÿY2,0!ÿ<2==-4ÿ-,,10-!ÿ0 !JÿY2,0!ÿP!-=0!4ÿ Y2,0!ÿP!!=,!4ÿ9:;ÿY2,0!ÿP1 .8-ÿc@K:G;>ÿ ÿ Y2,0!ÿ -^!4ÿ@aK:K@:ÿ@RÿQWGÿ0@ZHQ]ÿ de$(f'd(eÿ gCÿ@ÿG:VZHGÿiQW9QÿG9UWÿaGHV@:ÿ9:;ÿU@Ha@H9QK@:ÿa9IVÿ9ÿQ9XÿK:ÿ aH@a@HQK@:ÿQ@ÿQWGÿR9KHÿN9H`GQÿM9LZGÿ@RÿWKV4ÿWGH4ÿ@HÿKQVÿQ9:TKOLGÿ aH@aGHQI4jÿQWGÿ2Q9Wÿ0@:VQKQZQK@:ÿHGkZKHGVÿQW9Qÿ9LLÿQ9:TKOLGÿaH@aGHQIÿOGÿ 0123ÿ2156ÿ789 3 ÿ ÿ31ÿ78008 ÿ ÿ 8ÿÿÿ7ÿ  ÿÿÿ!ÿ ÿ"#ÿÿÿÿÿÿÿ!$ÿ %#&ÿÿ'ÿ( ÿÿ% ÿ')ÿ#*+,ÿ931-ÿ78 03+ÿ+ÿ&ÿ .ÿ/01/1+ÿÿ203&ÿÿ9ÿ24#ÿ!  ÿ9ÿ7 ÿ(ÿ567 720ÿ')ÿ 4ÿ'(ÿ8ÿ/ÿ1(ÿ9#ÿ2*1&ÿ*(ÿ %ÿÿ ÿ! ÿÿ(4ÿÿÿ!$ÿ%#ÿÿ ÿ(#ÿ)ÿÿ4'#ÿ):(+ÿ3ÿ"ÿ  ÿÿÿ(ÿÿ*ÿÿ#(ÿÿÿ1(ÿ 9#ÿ2*ÿÿ;#ÿ1ÿ2<ÿ(ÿ# ÿÿÿ!ÿ '#*ÿÿ!$ÿ%#ÿÿ%#ÿÿÿ9ÿ7+ÿ =ÿ?ÿ@ÿ)ÿ203&ÿÿA)ÿ3@ÿ;%ÿ%# ÿ;#<ÿ (ÿ((4ÿÿÿ<ÿ ÿ! #4)&ÿ*(ÿ " ÿÿ;%ÿÿ ÿ4ÿÿ(ÿ!$ÿ%#ÿÿ (ÿ %#ÿ(ÿ ÿÿ#)ÿÿ#ÿ(ÿ' ÿÿÿ !'ÿÿ(ÿ;#ÿ*+ÿ0#ÿ2$ÿ7)ÿ(##4 ÿÿ %#ÿ'ÿÿ9ÿ0ÿ3@ÿ7!!&ÿ4ÿÿÿ %#ÿ%# ÿÿ9ÿ7ÿ'(ÿÿÿÿ#(ÿÿ ÿ!$ÿ%#ÿÿ;#<ÿ(+ÿ3ÿ7)ÿ(  ÿÿÿ %#ÿ! ÿÿÿÿ%#ÿÿÿ(ÿ4ÿ 4ÿÿÿÿ#ÿ'ÿ &ÿ ÿÿ ÿ%(ÿÿÿ ! ÿ ( ÿÿ4ÿ%#ÿÿ;#<ÿ)+ÿ =Bÿ3ÿ7!!ÿ((#  ÿÿÿ;%ÿ((#)ÿ ##* ÿÿ"!ÿÿÿ1(ÿ9#ÿ2*ÿÿ !4ÿÿ203ÿ%#ÿÿ;#<ÿ(+ÿ3ÿ7!!ÿ ÿ ÿÿÿ7)ÿÿÿ()ÿÿ'ÿÿ'#ÿ')ÿ (#ÿ ÿ(%(4ÿ%(ÿÿÿ#4#<ÿ ÿ! ÿ ÿ%#ÿÿÿ'#)ÿ#(ÿÿ!$ÿ%#+ÿC(ÿÿ 7)ÿ ÿÿ!$ÿÿ" ÿ)ÿ*4&ÿÿ 7!!ÿ (# ÿÿ#)ÿÿ#%ÿ%#ÿ! ÿ  %( ÿ')ÿÿ7)+ÿ =8ÿ3ÿ7)ÿÿÿ(ÿÿ%*ÿÿ7!!<ÿ !+ÿ3ÿ7)ÿ( ÿÿÿ1(ÿ9#ÿ2*&ÿ ÿ# ÿÿÿ203ÿ!ÿÿ;#<ÿ(&ÿ%#ÿÿ9ÿ 7<ÿ"!ÿÿ)ÿ'ÿ ÿ!#)ÿÿ ÿÿÿÿ!$ÿ%#+ÿ0((##)&ÿÿ7)ÿ4ÿ ÿÿ1(ÿ9#ÿ2*<ÿ ÿ! #4)ÿ# ÿÿ %#4ÿ;#<ÿ(ÿ'#*ÿÿ!$ÿ%#+ÿ =5ÿ3ÿ1(ÿ9#ÿ2*ÿ##*ÿÿ7!!ÿÿÿÿ #%ÿ%#ÿ! ÿÿÿ ÿ! ÿ ÿÿ '#)ÿ#(ÿÿ!$ÿ%#+ÿCÿÿ((##)ÿ%$ÿÿ )ÿ)ÿ%#%&ÿ(ÿ( ÿ!ÿ'ÿ!+ÿC(ÿÿ 7)ÿÿÿ!$ÿÿ*4ÿ()ÿÿ44ÿÿ#%ÿ %#ÿ! &ÿÿ(ÿ!ÿÿÿ1(ÿ9#ÿ ÿ ÿ 0123ÿ2156ÿ789 3 ÿ ÿ31ÿ78008 ÿ 7ÿÿÿ93ÿÿ ÿ 2ÿÿÿÿ!"ÿ#$ÿ%&ÿ'ÿ(ÿ)*ÿ%*+ÿ ',ÿ*'&ÿ)ÿ(ÿ9(ÿ7 &,&-ÿ ./01234567ÿ 9:ÿ3(ÿ**<ÿ=ÿ>?&ÿ)ÿ@*&ÿ>,&A&@,&?ÿ *&A*ÿ@&*<ÿÿ><ÿ(ÿ9(ÿ0ÿ3=ÿ7 %%&ÿ *(*ÿ(&ÿ><ÿ&',ÿ@,&-ÿBCCÿ931Dÿ78!6ÿEÿFGHH #I#JIJIJ-ÿ3(ÿ7 %%&"ÿK**<ÿ3=ÿ!'&ÿ*)*%ÿ(ÿ *?&ÿ%&ÿ,>L@ÿÿ*'ÿ><ÿ(ÿ7 %%&-ÿ931Dÿ 1! -ÿ78!6ÿMN:#H#1H#:IJI@JÿMNNHKH:-ÿ 9$ÿO)*ÿ#$ÿ(ÿ!'&ÿÿ*&ÿ**ÿ,&*ÿÿ ,&*<ÿ*@(-ÿ1ÿ,&*<ÿ*@(ÿP',QRÿ(ÿ<&*?@ÿ&,*ÿ )ÿÿ>,&"ÿ@@'ÿ**<-SÿBTUVÿWTXCÿYZV[ÿBÿ\\ÿY]ÿ ÿ^VT_ÿ BVTVCÿ`TaÿY]bbcdÿ#GGGÿ93ÿGÿ9ÿ#ÿGN$ÿK-ÿFG-ÿÿP%QRÿÿ @,*ÿ(ÿ)*ÿ%*+ÿ',ÿ)ÿQRÿQ@R%&<"ÿ**<ÿ*&?ÿ ?(*ÿÿÿ&?ÿ,&-Sÿefÿ 9Nÿ6%<&?ÿ(ÿ,&*<ÿ*@(ÿ(ÿ!'&ÿ,ÿÿ @%>&&ÿ)ÿ(*ÿ*ÿ%( ÿÿ*%&ÿ(ÿ',ÿ)ÿ&ÿ *&"ÿ**<ÿ*&?ÿÿÿ&?ÿ,&-ÿ3( ÿ%( ÿ@&ÿ )ÿ(ÿ@ÿ',&ÿ%( ÿ(@(ÿP*%&ÿ**<ÿ',ÿ >ÿ&ÿ*?&ÿ@ÿÿ*@&gSÿ(ÿ&@%ÿ%( ÿ(@(ÿ P*%&ÿ**<ÿ',ÿ><ÿ@%,&?ÿ(ÿ*&ÿ',ÿ )ÿ &@ÿ&@%ÿ?&*ÿ><ÿ(ÿ**ÿ**ÿ ('ÿ>&ÿ> ,?(ÿ&ÿ-Sÿefÿ9ÿ#-ÿ3(ÿ**ÿ)*ÿ(ÿ!'&ÿ  ,ÿ(&ÿ*@&@ÿ(ÿ'*,ÿ',&ÿ%(  ?ÿ><ÿ ?&&?ÿ@(ÿ%(  ?<ÿÿ))*&ÿ?(ÿ>ÿ&ÿ(ÿh,<ÿ )ÿ(ÿ'&@ÿ&ÿ(*ÿ)@*ÿ)ÿ*ÿL,?%&-ÿ3(ÿ%( ÿ ,ÿ&ÿ(ÿ?(ÿ(ÿ(ÿ!'&ÿ@ÿ&ÿ@(ÿ%( ÿ@,ÿ '*<ÿ><ÿ*&-ÿ 9Gÿ&ÿ#$ÿ(ÿ?,*ÿ&@ÿ(ÿ1*@*)ÿi,&ÿ2ÿ >(&?ÿÿ&?ÿ%(  ?<ÿ)*ÿ',&?ÿ*@*)ÿ(&ÿ *%&#&?ÿ(ÿ**<ÿ=ÿ>?&ÿ)ÿ*&-ÿ931Dÿ78!6ÿEÿFGH H#IJ-ÿ0,>@&ÿÿ*h,*ÿ(ÿ7 %%&ÿÿÿ(ÿ)*ÿ %*+ÿ',ÿ)ÿ*@*)ÿ><ÿ,&?ÿ(ÿP1*&*ÿK*@ÿj,SÿI1KjJÿ&ÿ *&ÿ&,*<ÿ*@&?ÿ,>@&-ÿefÿEÿFGHH#IJI>JIJ-ÿ1&ÿ(&ÿ ',&?ÿ&ÿ*&"ÿ)ÿ,>@&ÿÿ*'ÿ)*ÿ&ÿ&@*%&ÿ  &*ÿP)ÿL,%&Sÿ)ÿP,ÿÿÿ%=%,%ÿkÿ*,@&-Sÿ efÿEÿFGHH#IJI@JIJ-ÿO,ÿ(ÿ,ÿ*%ÿ(ÿ7 %%&ÿÿ,ÿ lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllÿ #ÿ3(ÿ ?,*ÿ(ÿ%&ÿ9(ÿ7 ÿ@&ÿFGHH#ÿ&@ÿ ÿ

#$-ÿO,ÿ>@,ÿ(*ÿ('ÿ>&ÿ& ÿ%*ÿ@(&?ÿÿ,>@&ÿ ÿÿ@ÿ(ÿ@,**&ÿ'*&ÿ)ÿ(ÿ@-ÿ ÿ ÿ 0123ÿ2156ÿ789 3 ÿ ÿ31ÿ78008 ÿ ÿ 8ÿÿÿ7ÿ ÿÿÿ !ÿ"ÿÿ#$ÿ%ÿ!ÿ%%&ÿ !%ÿÿÿ%ÿ$ÿ%!ÿÿÿ'1()*ÿ!ÿÿ $+,ÿ%ÿÿ -ÿÿÿÿ%.ÿ!ÿÿ#%ÿ !,ÿÿÿ%ÿ%&ÿ&!ÿ ÿ"%ÿÿ % $$ÿ ,ÿ! ÿ%ÿ/.ÿ01ÿ2ÿ345656789:9!:9:;ÿ9:/ÿ <87ÿÿ678>;ÿ?@$ÿ&ÿ,ÿÿ9ÿ"$ÿ%!ÿ ,ÿÿ0ÿ2-ÿ7,/ÿ3ÿ?$ÿ!ÿ$ÿ678>ÿ $$$$ ÿÿ?@$ÿ%ÿ%%!&ÿÿÿ1%ÿAÿ 2"@$ÿ !$;ÿ%&ÿ#877Bÿ"&ÿÿÿ'1()*ÿ !&,ÿ ÿ$!ÿ%ÿ -ÿ$ÿ $ÿÿ67Bÿÿ!C$ /.ÿ <88ÿ3ÿ1()ÿ !&,ÿ$!ÿÿÿD8/Eÿ+ÿÿ -ÿ ÿÿ?@$ÿ&ÿ,/ÿ3ÿ?$ÿ$ÿ!ÿ $ÿÿ?@$ÿ,ÿ$&ÿ"ÿÿ !&$/ÿ3ÿ %$ÿ%ÿ$!ÿÿÿÿÿD68/Fÿ+;ÿ!ÿÿ% ÿ %ÿ$!ÿÿÿÿÿD7/4ÿ+/ÿGÿ+%$ÿÿ 1%ÿAÿ2"ÿH$ÿÿ7 $$ÿÿ$ÿÿ1()ÿ"ÿ ÿÿ!$%;ÿÿ?$ÿ%!ÿÿ"&ÿÿ$ÿÿ !&$/ÿ <86ÿ3ÿ7,ÿ+C%!ÿ+ÿÿ7 $$ÿÿÿ?$@$ÿ 678>

Free access — add to your briefcase to read the full text and ask questions with AI

Salt Lake Co v. Tax Commission, 2023 UT 24 (Utah 2023).

2023 UT 24 (Salt Lake Co v. Tax Commission) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.