Kennecott Corporation v. Salt Lake County

STEWART, Justice: This appeal arises from a challenge by Salt Lake County to the Utah State Tax Commissions methods of valuing mining properties owned by Kennecott Corporation. On May 19, 1982, Kennecott sued the Tax Commission, the County, and others for a partial refund of its 1981 property taxes previously paid under protest. Jurisdiction was alleged pursuant to U.C.A., 1953, section 59-11-11. Kennecott complained that U.C.A., 1953, section 59-5-4.5 (repealed 1982 Utah Laws ch. 66, section 6), which reduced the valuation of residential property by 20%, was unconstitutional and that consequently Kennecotts tax burden was unlawfully increased. In Rio Algom Corp. v. San Juan County, Utah, 681 P.2d 184 (1984), we upheld the constitutionality of section 59-5-4.5, and by stipulation of the parties that issue is no longer part of this suit.