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YORGASON v. COUNTY BD. OF EQUALIZATION

No. 18986.

714 P.2d 653 (1986)

R. Milton YORGASON, Salt Lake County Assessor, Plaintiff and Appellant, v. COUNTY BOARD OF EQUALIZATION OF SALT LAKE COUNTY, ex rel., EPISCOPAL MANAGEMENT CORPORATION, Defendant and Respondent.

Supreme Court of Utah.

February 3, 1986.

Attorney(s) appearing for the Case

Theodore L. Cannon, Bill Thomas Peters, Salt Lake City, for plaintiff and appellant.

Kevin N. Anderson, Albert J. Colton, Salt Lake City, for defendant and respondent.

HALL, Chief Justice:

The Salt Lake County Board of Equalization, the State Tax Commission and the district court all found that an apartment building for needy elderly and handicapped families and individuals, known as St. Mark's Tower, was exempt from real property tax because it was used exclusively for charitable purposes. The plaintiff, Salt Lake County Assessor, appeals that determination and asks that St. Mark's Tower be placed upon the tax rolls of Salt Lake...

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