Salt Lake County v. Tax Commission Ex Rel. Greater Salt Lake Recreational Facilities

WILKINS, Justice:

We here review a determination by the Defendant Tax Commission of the State of Utah (the “Commission”) that certain property (the “Sports Mall”) in Murray City (the “City”) is exempt from taxation either because it is “property of” the City or because it is “used exclusively for . . charitable purposes.” The Constitution of *643Utah1 exempts property in either category. Defendants claim no other basis of exemption.

Plaintiff Salt Lake County taxed the realty; the Salt Lake County Board of Equalization denied the taxpayer’s claim of tax exemption, and that denial was reversed by…