Kennecott Corp. v. Utah State Tax Commission

ZIMMERMAN, Justice:

Appellants Kennecott Corp., Morton Thiokol, Inc., Barrick Resources (USA) Inc., and Hercules, Inc. (collectively “the taxpayers”), brought an action against the *1100Utah State Tax Commission and several county and state tax officials (collectively “the tax collectors”). The taxpayers contend that section 17-19-15 of the Code, which imposes a levy to provide funds to cover expenses incurred by Utah’s counties in assessing, collecting, and distributing property taxes, is unconstitutional.1 The taxpayers advance claims of invalidity under three separate constitutional provisions:…