1. Home
  2. Browse Decisions
  3. P.2d
  4. 881 P.2d
  5. 881 P.2d 880 (1994)
 

HOWELL v. CTY. BD. CACHE COUNTY

Nos. 920604, 930010-930014 and 930023.

881 P.2d 880 (1994)

Kathleen C. HOWELL, Cache County Assessor, Petitioner, v. COUNTY BOARD OF CACHE COUNTY EX REL. IHC HOSPITALS, INC., Logan Regional Hospital, Respondents. Robert L. YATES, Salt Lake County Assessor, Petitioner, v. COUNTY BOARD OF EQUALIZATION OF SALT LAKE COUNTY EX REL. IHC HOSPITALS, INC., Primary Children's Medical Center, Cottonwood Hospital, Wasatch Canyon Hospital, LDS Hospital, and Alta View Hospital, Respondents. Ronald M. SMITH, Utah County Assessor, Petitioner, v. COUNTY BOARD OF EQUALIZATION OF UTAH COUNTY EX REL. IHC HOSPITALS, INC., Utah Valley Regional Medical Center, Orem Community Hospital, American Fork Hospital, and Springville Insta-Care Facility, Respondents.

Supreme Court of Utah.

September 1, 1994.

Attorney(s) appearing for the Case

Bill Thomas Peters, Karl L. Hendrickson, Salt Lake City, for petitioners.

Gary O. McKean, Logan, for Cache County.

Kay Bryson, Provo, for Utah County.

Alan L. Sullivan, Ronald G. Moffitt, Salt Lake City, for IHC Hospitals.

Jan Graham, Att'y Gen., Brian L. Tarbet, Kelly W. Wright, Asst. Att'ys Gen., Salt Lake City, for Utah State Tax Com'n.

Brian M. Barnard, John Pace, Salt Lake City, for amicus Citizens for True Tax Reform.

GREGORY K. ORME, Court of Appeals Judge:

The County Assessors of Cache, Utah, and Salt Lake Counties seek review of the Utah State Tax Commission's charitable property tax exemption standards for nonprofit hospitals and nursing homes. These consolidated appeals from decisions of the Tax Commission concern the tax exempt status of nine hospitals owned by IHC Hospitals, Inc. We hold the Tax Commission's standards to be constitutional and therefore affirm.

I...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases