Utah County Ex Rel. County Board of Equalization v. Intermountain Health Care, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that in Utah a hospital under construction qualifies for an exemption “when its use is irrevocably committed to purposes that will qualify for a charitable exemption at its completion”
• holding that in Utah, it was “consistent with the constitutional policy of encouraging private charities” to allow certain exemptions and that the public benefit of charities could only be diminished “if monies committed to the charity must be 8 No. 2023AP1432(D
• granting a charitable-use exemption for the period when a hospital was under construction because the parties stipulated that the property was used exclusively for charitable purposes as soon as construction was completed

Source: CourtListener parenthetical corpus (CC0).