Legal Opinion
San Juan County v. Jen, Inc.
Utah Supreme Court
Decided May 17, 1965No. 10146PublishedCited by 6 opinions
1Opinion of the Court
McDonough, justice.
The plaintiffs, San Juan County and the State Tax Commission, appeal from a judgment of the Seventh District Court holding that an assessment of property taxes, remaining unsatisfied after sale of the charged property, is not a debt against the landholder.
Defendant, Jen Inc., owned and operated a uranium mine in San Juan County during the years, 1957, 1958 and 1959. The taxes were assessed on the annual proceeds formula under the authority of Section 59-5-57, U.C.A.1953, which provides that the property tax shall be calculated on the basis of a three-year average of net…
2Cases cited8 opinions
- Board of County Commissioners v. AldenSupreme Court of Kansas · 1944
- Board of County Commissioners v. HopperSupreme Court of Kansas · 1922
- Santos v. SimonArizona Supreme Court · 1943
- Crystal Car Line v. State Tax CommissionUtah Supreme Court · 1946
- McDonald, County Treas. v. DuckworthSupreme Court of Oklahoma · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Dillman v. FosterUtah Supreme Court · 1982
- First American Savings Bank, FSB v. Iron County (In Re United Construction & Development Co.)United States Bankruptcy Court, D. Utah · 1992
- Atlas Corporation v. State Tax CommissionUtah Supreme Court · 1966
- Dillman v. FosterUtah Supreme Court · 1982
1 more not listed; retrieve them via the Exa API.