West Valley City Corp. v. Salt Lake County

ZIMMERMAN, Justice:

West Valley City appeals from a district court order denying its motion for summary judgment and granting summary judgment in favor of Salt Lake County. The trial court’s ruling permitted the County’s municipal-type service district to retain 1988 ad valorem property taxes collected from the owners of property that was annexed to and served by West Valley during 1988. We reverse the district court and direct entry of judgment for West Valley.

The material facts are not in dispute. On March 31, 1988, West Valley annexed approximately 4600 acres of unincorporated real property…