Continental Bank & Trust Co. v. Farmington City

HALL, Justice:

Appeal from a district court decision that a municipal business license revenue tax levied by Farmington City (hereafter “Farmington”) upon Lagoon Corporation (hereafter “Lagoon”) is unlawful and unconstitutional. The decision also dismissed a petition submitted by Continental Bank and Trust Company, (as trustee of the estate of Julian M. Bamberger, and executor of the estate of Eloise B. Shott), and Betsy B. Lesser, (an individual), the owners of the Lagoon property (hereafter “owners”) for disconnection of the Lagoon property from Farmington.

Lagoon, a principal amusement park…