Boards of Education v. Salt Lake County Commission

ORME, Court of Appeals Judge:

Plaintiff school districts appeal a district court judgment that it was proper for the Salt Lake County Commission to appoint certain county employees involved in tax assessment, collection and distribution as “assistant county assessors” and then to apportion those employees’ salaries to the various taxing entities within the County, including the school districts. Granite School District also appeals the district court’s determination that the County is entitled to interest on delinquent reimbursement payments it made. We reverse and remand.1

*1265FACTUAL BACKGROUND

Uta…