Utah Parks Company v. Iron County

How courts have described this case

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

• holding that property tax was erroneously and illegally levied and collected when ownership was transferred to a tax-exempt body prior to the assessment
• holding that the county should have ordered a refund where the court was able to determine that a property's transfer to a tax-exempt entity after the date of statutory lien but prior to the property's assessment made the imposition of tax erroneous and illegal

Source: CourtListener parenthetical corpus (CC0).