Opinion ID: 2561998
Heading Depth: 4
Heading Rank: 3

Heading: The Classification Effectively Achieves the Aims of Weber County

Text: ¶ 22 We have found that a classification reasonably achieves the aims of a taxing entity where it would be too administratively burdensome to collect the tax by creating different classifications or where the classification is a reasonable means to equalize the tax burden generally. See Mountain Fuel Supply, 752 P.2d at 891 (holding that a potentially underinclusive tax classification was reasonable because it would be too large an administrative burden to collect such a tax from small-scale fuel suppliers); Amax Magnesium Corp., 796 P.2d at 1261-62 (finding that the tax scheme was not an effective method to accomplish the aim of equalizing the tax burden among state and county assessments because the valuation method actually aggravated the disparity between tax burdens rather than equalizing it). In the end, we do not require perfection in the area of purely economic regulation and recognize that [l]egislative enactments that are basically economic in nature rarely affect all persons equally. Blue Cross & Blue Shield, 779 P.2d at 644 (citation omitted). ¶ 23 Here, the statute serves to equalize tax burden. Its objective is to close any gaps in the tax laws between those who possess or use exempt property for a profit and those who possess or use nonexempt property for a profit. Great Salt Lake Minerals & Chem. Corp. v. State Tax Comm'n, 573 P.2d 337, 339 (Utah 1977). The privilege taxregardless of whether the taxee is the possessor or lessee of the tax-exempt property used for profiteffectively achieves this purpose with less administrative burden. The privilege tax ensures that exempt property used in connection with a for-profit business is taxed at an equal rate to the same business conducted on nonexempt property.