Interwest Aviation v. County Board of Equalization

STEWART, Associate Chief Justice:

The plaintiffs, operators of concessions located at the Salt Lake International Airport, ask us to review a decision of the Utah State Tax Commission which held that improvements built on city-owned land by the plaintiffs were subject to an ad valorem property tax for the tax year 1982 pursuant to Utah Code Ann. § 59-1-1 (1974). The plaintiffs claim that the improvements were owned by Salt Lake City and, therefore, were tax-exempt. We affirm.

I

During the tax year in question, Salt Lake City owned all the land located at the Salt Lake International Airport. Each…