Yorgason v. County Board of Equalization Ex Rel. Episcopal Management Corp.

HALL, Chief Justice:

The Salt Lake County Board of Equalization, the State Tax Commission and the district court all found that an apartment building for needy elderly and handicapped families and individuals, known as St. Mark’s Tower, was exempt from real property tax because it was used exclusively for charitable purposes. The plaintiff, Salt Lake County Assessor, appeals that determination and asks that St. Mark’s Tower be placed upon the tax rolls of Salt Lake County and taxed for the tax years 1980 and following. We affirm.

Episcopal Management Corporation is a Utah nonprofit corporation…