Durbano Properties, LC v. Utah Tax Comm'n
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The Supreme Court affirmed the decision of the Utah State Tax Commission agreeing with the determination of Washington County that rental property owned by Durbano Properties, LC in the County did not qualify for a property tax exemption, holding that Durbano was not entitled to relief on its claims of error.
For the 2010 through 2017 tax years Durbano received a residential tax exemption as provided by the Property Tax Act, Utah Code 59-2-103(3), under which property owners are allowed an exemption equal to forty-five percent of the fair market value of "property used for residential purposes as a primary residence," Utah Code 59-2-102(34)(a). Durbano brought a petition arguing that limiting the residential exemption to property used as a primary residence violated the permissive authority granted to the legislature. The Supreme Court disagreed and declined to disturb the Commission's decision, holding that Durbano provided no legal basis to invalidate the legislature's definition of "residential property" as authorized by Utah Const. art. XIII, 3.
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