Duchesne County v. State Tax Commission

LARSON, Justice.

Appeal from the District Court of Duchesne County. Hereinafter, respondents, plaintiffs below, will be referred to as the 'County, and appellants, defendants below, will be called the Tax Commission. The action involved the constitutionality and meaning of Section 80-2-1, U. C. A. 1943 (R. S. U. 1933) and the construction and interpretation of Art. 13, Section 2, Constitution of the State of Utah. These constructions are basic in the consideration of the question presented to the trial court and raised on this appeal — Are lands title to which are in the State, and which were…