Salt Lake & Utah R. v. Payson City

GIDEON, C, J.

The appellants, plaintiffs below, seek to enjoin Payson City and its treasurer, Sarah R. Stark, from proceeding to sell certain premises belonging to the appellants. The premises are located in Payson City, and the threatened sale is for past-due taxes levied to pay for local improvement. The trial court found the issues in favor of the defendants and entered judgment dismissing appellants’ complaint. From that judgment this appeal is prosecuted.

It is contended that Payson City did not acquire jurisdiction to make the improvement nor to levy the tax against the premises of…