Howell v. County Board ex rel. IHC Hospitals, Inc.

GREGORY K. ORME, Court of Appeals Judge:

The County Assessors of Cache, Utah, and Salt Lake Counties seek review of the Utah State Tax Commission’s charitable property tax exemption standards for nonprofit hospitals and nursing homes. These consolidated appeals from decisions of the Tax Commission concern the tax exempt status of nine hospitals owned by IHC Hospitals, Inc. We hold the Tax Commission’s standards to be constitutional and therefore affirm.

I. FACTS

Nearly nine years ago, this court issued its opinion in Utah County v. Intermountain Health Care, Inc., 709 P.2d 265 (Utah 1985). In…