Stevensen v. Monson

OPINION

This is an appeal from the dismissal of an action to recover taxes paid under protest on the basis that the action was not commenced within the statute of limitations. We reverse and remand for further proceedings on the complaint.

For purposes of our review of the grant of the motion to dismiss, we adopt the appellant’s statement of facts. Stevensens sold commercial real property consisting of several parcels known as the Salt Lake Athletic Club & Spa in 1980. They retained legal title as security for payment. Under the contract, the purchaser was required to pay taxes on the property.…