Dennis v. Summit County, Case No. 960087, Filed March 7, 1997. This opinion is subject to revision before final publication in the Pacific Reporter. The facts of this case are not in dispute. Plaintiffs are residents of various states other than the state of Utah.
Plaintiffs own residential property in Utah which they use for vacation and recreational purposes.
Plaintiffs do not use these properties as primary residences. This exemption is available only for residential property used as a primary residence. Utah Code Ann. Plaintiffs brought suit in the district court against the Taxing Authorities, alleging that the tax exemption violates article III, Second of the Utah Constitution. They also sought reimbursement of the property taxes that they allegedly overpaid.