Summit Water Distribution Co. v. Utah State Tax Commission

Chief Justice DURHAM,

opinion of the Court:

INTRODUCTION

T1 The Utah State Tax Commission and the Summit County Board of Equalization (collectively, Summit County) jointly appeal a district court decision interpreting article XIII, section 2 of the Utah Constitution to allow Summit Water Distribution Company (Summit Water) a tax exemption for an irrigation system used for nonagricultural purposes. The district court also held that taxation of Summit Water's water distribution facilities and the separate taxation of the real property owned by Summit Water's shareholders did not constitute double…