Mountain States Telephone & Telegraph Co. v. Garfield County

HOWE, Associate Chief Justice:

This is an appeal by plaintiff Mountain States Telephone and Telegraph Company from a decision and summary judgment upholding the constitutionality of Utah Code Ann. § 17-19-15 (Supp.1987), which requires the imposition of a statewide uniform levy upon real property to fund local property tax assessment, collection, and distribution costs. 1

I. FACTS

Prior to the adoption of the statute in 1986, each county funded its own costs incurred in the imposition and collection of ad valorem property taxes. Each county included the projected amount of such costs in its…