Peterson v. Bountiful City

ELLETT, Justice:

This is an action to recover taxes paid under protest and arose out of the follow'ing factual situation:

In December, 1966, the defendant City purported to annex 108 acres of adjoining land. The annexation ordinance was protested, and on December 12, 1967, this court held it to be invalid and of no force and effect1 for the reason that the majority of the landowners had not requested it as required by Section 10-3-1, U.C.A. 1953, as amended (Replacement Volume 2). While that case was pending in court, the city levied a tax upon the annexed land, which tax was collected by the…