Friendship Manor Corporation v. Tax Commission

HYDE, District Judge.

This action was filed by the plaintiff in Third District Court to have the court declare :(1) that plaintiff’s lot and building located at 1320 East 5th South, Salt Lake City, Utah, known as Friendship Manor, are being used exclusively for charitable purposes within the meaning of Article XIII, Section 2, Utah Constitution, and 59-2-1, U.C.A.1953, so as to be exempt from the ad valorem (general property) tax;(2) that the Utah State Tax Commission has no power under the Utah Constitution or statute to overrule a county determination that property is tax exempt or to direct…