Salt Lake County ex rel. Board of Equalization of Salt Lake County v. Tax Commission of the State of Utah Ex Rel. Utah Transit Authority

ZIMMERMAN, Justice:

Salt Lake County (“the County”) seeks a writ of review from a decision of the Utah State Tax Commission (“the Commission”) overturning a ruling of the Salt Lake County Board of Equalization and holding that the Utah Transit Authority (“the UTA”) is entitled to an exemption from ad valorem property taxes under the provisions of article XIII, section 2 of the Utah Constitution. We affirm the grant of the exemption.

In October of 1978, the UTA purchased approximately one hundred ten acres of property in Salt Lake County and built a bus terminal, administrative offices, and…