Great Salt Lake Minerals & Chemicals Corp. v. State Tax Commission

HALL, Justice:

This is a proceeding to review an order of the State Tax Commission of Utah, hereinafter referred to as “Commission,” holding that certain dikes, pilings, bridges and weirs constructed by Great Salt Lake Minerals *338and Chemicals Corporation, hereinafter referred to as “GSL,” on lands of the State of Utah are improvements subject to ad valo-rem property taxes.

The question as to the applicability of taxes was presented to the Commission on stipulated facts which are abstracted as follows: GSL is the lessee and the State of Utah is the lessor of some 12,000 acres of land adjacent to…