Legal Opinion
Woodbury Amsource, Inc. v. Salt Lake County
Utah Supreme Court
Decided June 27, 2003No. 20010939PublishedCited by 11 opinions
1Opinion of the Court
DURHAM, Chief Justice:
{1 Appellants, a group of commercial property owners and landlords (the Landlords), appeal the trial court's grant of summary judgment to appellees, Salt Lake County, the Salt Lake County Board of County Commissioners, and the Salt Lake County Treasurer (collectively, the county).
BACKGROUND
([ 2 Before it was revised in 1999, the Utah State Tax Commission rule governing taxation of leasehold improvements provided that "[Heasehold improvements under the control of the lessee shall be taxed as personal property of the lessee." Utah Admin. Code R884-24P-32P (1999) (revised…
2Cases cited13 opinions
- Wilson Supply, Inc. v. Fradan Manufacturing Corp.Utah Supreme Court · 2002
- Lovendahl v. Jordan School DistrictUtah Supreme Court · 2002
- Meredith v. ElliottSupreme Court of South Carolina · 1966
- Arnold Industries, Inc. v. LoveUtah Supreme Court · 2002
- Board of Equalization v. Utah State Tax Commission Ex Rel. Benchmark, Inc.Utah Supreme Court · 1993
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Smith v. Grand Canyon Expeditions Co.Utah Supreme Court · 2003
- Ivory Homes, Ltd. v. Utah State Tax CommissionUtah Supreme Court · 2011
- Johnson v. Hermes Associates, Ltd.Utah Supreme Court · 2005
- Novell, Inc. v. the Canopy Group, Inc.Court of Appeals of Utah · 2004
- Edwards v. POWDER MOUNTAIN WATER AND SEWERCourt of Appeals of Utah · 2009
6 more not listed; retrieve them via the Exa API.