Salt Lake County Ex Rel. County Board of Equalization v. Tax Commission Ex Rel. Laborers Local No. 295 Building Ass'n

HALL, Chief Justice:

This case is before us on certiorari to the Tax Commission of the State of Utah to review the decision of the Commission that a condominium office building used to house the activities of' a number of labor unions is exempt from taxation. We vacate and set aside the decision of the Commission.

*1193In 1977, defendant labor unions together completed construction of the subject condominium office building in Salt Lake County in which to carry out their union activities. Beginning in 1978, Salt Lake County assessed an ad valorem property tax on the condominium property. Each of the…