Legal Opinion
Corporation of the Episcopal Church in Utah v. Utah State Tax Commission
Utah Supreme Court
Decided June 28, 1996No. 940559PublishedCited by 4 opinions
1Opinion of the Court
STEWART, Associate Chief Justice:
The Corporation of the Episcopal Church in Utah (the “Church”) applied for property tax exemptions for two vacant parcels of land for 1991 and 1992. The Board of Equalization rejected the applications, and the State Tax Commission upheld the Board’s ruling. We affirm the Commission’s decision.
The Church is a nonprofit religious organization formed under Utah law to hold property for the Episcopal Diocese of Utah. In 1990, the Church acquired two adjoining vacant parcels of land for the express purposes of constructing a house of worship and holding outdoor…
2Cases cited13 opinions
- Parker v. QuinnUtah Supreme Court · 1901
- 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
- 49th Street Galleria v. Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1993
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Kimball Condominiums Owners Ass'n v. County Board of Equalization of Salt Lake CountyUtah Supreme Court · 1997
- Roman Catholic Archdiocese v. City of East OrangeNew Jersey Tax Court · 1998
- Alliant Techsystems, Inc. v. Salt Lake County Board of EqualizationCourt of Appeals of Utah · 2015
- Sports Medicine Research v. Tax CommissionUtah Supreme Court · 2024