Holliday Water Company v. Lambourne

CALLISTER, Justice.

Plaintiff, a mutual water company, initiated this action to recover tangible property taxes paid under protest for the years 1963 through 1967. The taxes, assessed by Salt Lake County, were on three parcels of land and the improvements situated thereon. On two of the tracts were located water pumping plants; the third tract was unimproved. Plaintiff is a corporation, organized to distribute culinary water exclusively to its shareholders. The trial court granted judgment to defendants on the ground that the taxes were lawful and properly imposed; plaintiff appeals therefrom.

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