Box Elder County v. Conley, County Assessor

This proceeding was begun in the district court of Box Elder county, Utah, pursuant to the provisions of the Uniform Declaratory Judgments Act (Laws Utah 1925, c. 24). The facts upon which this controversy is founded are these: During the month of March, 1927, an automobile was assembled at Oakland, Cal., and shipped to Box Elder county, Utah. On May 1,1927, one Vance H. Tingey, a resident and freeholder of Box Elder county, Utah, purchased the automobile. The county commissioners of Box Elder county, Utah, contend that the automobile was not taxable as the property of Vance H. Tingey for the…