Eyring Research Institute, Inc. v. Tax Commission

WILKINS, Justice:

We review a decision of Defendant Tax Commission of Utah (Commission) that Eyring Research Institute, Incorporated (Petitioner) is liable for personal property taxes assessed against it in the amount of $831.89 for the taxable year 1975. Petitioner asserts that its personal property should be excluded from the tax rolls under the provisions of Utah Const., Art. XIII, § 2, (Art. XIII, § 2) which raises an exemption in favor of organizations operating “exclusively for . charitable purposes. . .'' 1

Utah County taxed Petitioner’s personal property. Defendant Utah County Board of…