Baird v. County Assessors

STEWART, Justice:

This is an appeal by Dennis and Christine Baird and Joe Ferguson (“the plaintiffs”) from an order granting summary judgment against them and in favor of the defendants, the county assessors of Salt Lake and Utah Counties. We affirm the decision of the lower court.

The facts are not in dispute. Dennis and Christine Baird owned real property in Salt Lake County, and Joe Ferguson owned real property in Utah County. The county assessors for the two counties valued their properties pursuant to Utah Code Ann. § 59-5-4 (Interim Supp.1982) (repealed) (current version at Utah Code Ann.…