Legal Opinion
Utah Parks Company v. Iron County
Utah Supreme Court
Decided April 30, 1963No. 9540 and 9753PublishedCited by 8 opinions
1Opinion of the Court
CALLISTER, Justice.
In this action plaintiff sought a refund of the 1958 property taxes paid by it to Iron County levied on the El Escalante Hotel, or, in the alternative a reimbursement to it by Cedar City Corporation of the taxes so paid. From judgments of dismissal as to each action, plaintiff appeals.
On January 1, 1958, plaintiff was the record owner of the El Escalante Hotel property located in Cedar City, Iron County, Utah. On January 31, 1958, plaintiff conveyed, by warranty deed, the property to Cedar City, a tax-exempt municipal corporation. 1 The deed contained the following covenant:
2Cases cited3 opinions
- State v. Snohomish CountyWashington Supreme Court · 1912
- Neilson v. San Pete CountyUtah Supreme Court · 1912
- Gillmor v. DaleUtah Supreme Court · 1904
3Cited by8 opinions
- National Health Network, Inc. v. Fulton CountySupreme Court of Georgia · 1999
- CIG Exploration, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1995
- Woodbury Amsource, Inc. v. Salt Lake CountyUtah Supreme Court · 2003
- West Valley City Corp. v. Salt Lake CountyUtah Supreme Court · 1993
- Huntington City v. PetersonUtah Supreme Court · 1974
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