First Security Mortgage Co. v. Salt Lake County

OPINION

JACKSON, Judge:

Appellants challenge the trial court’s grant of appellee’s motion for summary judgment requiring Salt Lake County to refund property taxes collected pursuant to Utah Code Ann. § 59-2-809 (1992). We affirm.

FACTS

First Security Mortgage Company (“First Security”) owned a parcel of real property in a “strip mall” in Riverton City, Utah. From 1985 to 1988 the property incorrectly received a residential tax exemption, resulting in a lower tax bill. The tax notices for each of the four years correctly identified and described the property, and also provided the property’s…