Baker v. Tax Commission

ELLETT, Justice:

This is an original action in the nature of certiorari to review a decision of the Tax Commission of Utah, hereafter called the Commission. Only two matters of law are presented for our determination:

1. Can the Commission remove from the assessment rolls property which is exempt from taxation but which was wrongfully taxed?

2. Was the appeal from the County Board of Equalization (hereafter called the Board) timely filed?

The plaintiff is the duly elected and qualified assessor of Salt Lake County. He caused certain properties to be assessed for taxes which in the past had been…