Legal Opinion
Utah County Ex Rel. County Board of Equalization v. Intermountain Health Care, Inc.
Utah Supreme Court
Decided September 16, 1986No. 18565PublishedCited by 7 opinions
1Opinion of the Court
STEWART, Justice:
The issue on this appeal is whether a hospital which is under construction is entitled to a charitable tax exemption from ad valorem property taxes during the time of construction.
Orem Community Hospital is owned and operated by Intermountain Health Care, Inc. (IHC). As of January 1, 1981, the hospital was under construction. It was completed and opened for business July 1, 1981. Since hospital services were not actually provided by Orem Community Hospital on January 1, 1981, the Utah County Board of Equalization denied IHC’s application for an exemption from ad valorem…
2Cases cited11 opinions
- Lake Worth Towers, Inc. v. GerstungSupreme Court of Florida · 1972
- Loyal Order of Moose, 259 v. County Board of Equalization of Salt Lake CountyUtah Supreme Court · 1982
- Hedgecroft v. City of HoustonTexas Supreme Court · 1951
- Utah County Ex Rel. County Board of Equalization v. Intermountain Health Care, Inc.Utah Supreme Court · 1985
- Institute of Holy Angels v. Borough of Fort LeeSupreme Court of New Jersey · 1910
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- State v. LamperUtah Supreme Court · 1989
- OSI Industries, Inc. v. Utah State Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1993
- Eaton Kenway, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1995
- Abbott Ambulance, Inc. v. LeggettMissouri Court of Appeals · 1996
- Corporation of the Episcopal Church in Utah v. Utah State Tax CommissionUtah Supreme Court · 1996
2 more not listed; retrieve them via the Exa API.