County Board of Equalization v. Utah State Tax Commission

DURHAM, Justice:

The Wasatch County Board of Equalization (Wasatch County or the County) sought to impose a tax on the Strawberry Water Users Association (the Water Users Association) pursuant to the “rollback” provisions of the Farmland Assessment Act. The Water Users Association appealed the County’s assessment to the Utah State Tax Commission (the Tax Commission), which granted its petition for summary judgment and ordered the County to withdraw the assessment. Wasatch County petitioned this court for review of the Tax Commission’s order, which we affirm.

Until 1989, the Water Users…