Legal Opinion
Utah County Ex Rel. County Board of Equalization v. Intermountain Health Care, Inc.
Utah Supreme Court
Decided June 26, 1985No. 17699PublishedCited by 25 opinions
1Opinion of the Court
DURHAM, Justice:
Utah County seeks review of a decision of the Utah State Tax Commission reversing a ruling of the Utah County Board of Equalization. The Tax Commission exempted Utah Valley Hospital, owned and operated by Intermountain Health Care (IHC), and American Fork Hospital, leased and operated by IHC, from ad valorem *267property taxes. At issue is whether such a tax exemption is constitutionally permissible. We hold that, on the facts in this record, it is not, and we reverse.
Amici curiae have entered the case. St. Mark's Hospital and Holy Cross Hospital have filed briefs supporting IHC’s…
2Cases cited11 opinions
- United Presbyterian Ass'n v. Board of County CommissionersSupreme Court of Colorado · 1968
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Loyal Order of Moose, 259 v. County Board of Equalization of Salt Lake CountyUtah Supreme Court · 1982
- Community Memorial Hospital v. City of MoberlySupreme Court of Missouri · 1967
- Vick v. Cleveland Memorial Medical FoundationOhio Supreme Court · 1965
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Mountain Fuel Supply Co. v. Salt Lake City Corp.Utah Supreme Court · 1988
- Semeco Industries, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1993
- Yorgason v. County Board of Equalization Ex Rel. Episcopal Management Corp.Utah Supreme Court · 1986
- Fairbanks v. Dená Nená HenashAlaska Supreme Court · 2004
- State Department of Assessments & Taxation v. North Baltimore Center, Inc.Court of Special Appeals of Maryland · 2000
20 more not listed; retrieve them via the Exa API.