Kennecott Copper Corp. v. Salt Lake County

STEWART, Justice:

Salt Lake County appeals a summary judgment dismissing its counterclaim against Kennecott Copper Corporation and the Utah State Tax Commission.

I. FACTS

Kennecott brought this suit against the Tax Commission, Salt Lake County, and others for a partial refund of its 1981 property taxes, previously paid under protest. Kennecott’s action was based on Utah Code Ann. § 59-11-11 (1974). 1 Kennecott alleged that because Utah Code Ann. § 59-5-4.5 (Supp.1981) (repealed 1982) reduced the valuation of county-assessed properties by 20 percent but did not reduce the valuation of Kennecott’s…