Dennis v. Summit County

RUSSON, Justice:

I. INTRODUCTION

Plaintiffs appeal a grant of summary judgment in favor of Summit County and the Utah State Tax Commission (collectively, the “Taxing Authorities”) by the Third Judicial District Court for Summit County. The court held that neither section 59-2-102(22) nor section 59-2-103(2) of the Utah Code violates Utah Constitution article III, Second. We affirm.

II. BACKGROUND

The facts of this case are not in dispute. Plaintiffs are residents of various states other than the state of Utah. Plaintiffs own residential property in Utah which they use for vacation and…