Kennecott Copper Corp. v. Salt Lake County

MAUGHAN, Justice:

Plaintiff, paid its 1976 ad valorem property taxes under protest to Salt Lake County and subsequently filed this action for a refund. Both parties moved for summary judgment, and plaintiff’s motion was granted. Defendant appeals. We reverse, and remand to the district court with instructions to grant defendant judgment.

The facts in this action are not in dispute, the only issue is whether the provisions in Sections 59-9-6.3 and 17-36-31, U.C.A. 1953, as amended, regarding the time period in which the board of county commissioners must perform its statutory duty in levying a…