County Board of Equalization v. State Tax Commission Ex Rel. Sunkist Service Co.

I dissent. After reading and analyzing the cases on this subject, I conclude that the better-reasoned cases support the rule that where the legislature has made no provision to protect good faith purchasers of real property from liability for back assessments on omitted improvements, the court will not interpret an “omitted or escaped property” statute, such as our Utah Code Ann. § 59-5-17 (1974) (now Utah Code Ann. § 59-2-309(1) (1989 Supp.)), to allow the assessor to pick up omitted improvements — when the land on which they are affixed was on the tax rolls and the taxes originally assessed…