Legal Opinion
Salt Lake County v. Tax Commission Ex Rel. Good Shepherd Lutheran Church
Utah Supreme Court
Decided April 7, 1976No. 14142PublishedCited by 12 opinions
1Opinion of the Court
TUCKETT, Justice:
Certiorari to the State Tax Commission to review a decision by the Commission that a residence owned by the Good Shepherd Lutheran Church and used by its pastor is exempt from taxation.
The residence here in question consists of a two-story home with attached garage comprising 1750 square feet of space, a living room, kitchen-dining area, four bedrooms and one and one-half baths. The parsonage is owned by the Church and is occupied by its pastor, his wife and three children. The parsonage is located one and one-half miles from the Church, and some Church activities are carried…
2Cases cited6 opinions
- Parker v. QuinnUtah Supreme Court · 1901
- State ex. rel. Richards v. ArmstrongUtah Supreme Court · 1898
- State v. Salt Lake CountyUtah Supreme Court · 1938
- Sisterhood of the Holy Nativity v. Tax Assessors of NewportSupreme Court of Rhode Island · 1948
- City of East Orange v. Church of Our Lady of Most Blessed SacramentNew Jersey Tax Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Loyal Order of Moose, 259 v. County Board of Equalization of Salt Lake CountyUtah Supreme Court · 1982
- Parson Asphalt Products, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1980
- Salt Lake City Corp. v. Property Tax Division of the Utah State Tax CommissionUtah Supreme Court · 1999
- Great Salt Lake Minerals & Chemicals Corp. v. State Tax CommissionUtah Supreme Court · 1977
7 more not listed; retrieve them via the Exa API.