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

Heading: A Rational Relationship Exists Between the Legislative Purpose and the Classification

Text: ¶ 27 The legislative purpose of the statute is to close any gaps in the tax laws by imposing a tax on any property possessed or used in connection with a business for profit which was otherwise exempt from taxation. Thiokol Chem. Corp., 393 P.2d at 393. This allows Weber County to raise revenue for governmental expenses, which we have held is a legitimate governmental purpose. Blue Cross & Blue Shield, 779 P.2d at 640. Further, so long as there is no unreasonable burden on the affected parties, Weber County is not to be denied the . . . effective means of raising . . . revenue[ ]. Mountain Fuel Supply, 752 P.2d at 891. ¶ 28 Here, it is not unreasonable to impose the pro rata share of raising governmental revenue upon a lessee of exempt property, especially where the property would otherwise escape taxation. As discussed above, such taxes are able to be negotiated between a lessee and owner and do not impose a substantial competitive burden upon a lessee of exempt property as opposed to a lessee of nonexempt property. Therefore, the means used to achieve the legitimate governmental purpose are reasonable.