Opinion ID: 2561998
Heading Depth: 4
Heading Rank: 1

Heading: ABCO Voluntarily Joined the Classification

Text: ¶ 18 A classification may be unreasonable if fundamentally different groups are compelled to be treated similarly under an overinclusive classification. In Lee, we found that the legislature had created an unreasonable and arbitrary classification under the statute of limitations provision of the Medical Malpractice Act because it treat[ed] minors and adults as if they were situated the same under the law. 867 P.2d at 578. The targets of the classification could do nothing to escape their fate. They did not join their statutory classification by choice. They were not volunteers. Merrill, 2005 UT 34, ¶ 38, 114 P.3d 585 (discussing Lee, 867 P.2d at 577). Some of the rationales for finding the classification unreasonable were the historically different rules necessary to protect the legal rights of children, and the fundamental differences between minors and adults with respect to their status in the law. Lee, 867 P.2d at 578-79. ¶ 19 In this case, such fundamental differences do not exist where lessees and fee simple owners are classified similarly for purposes of achieving the goals of a tax statute. Lessees can decline to be so classified by leasing nonexempt property rather than exempt property. In contrast to the minors in Lee, ABCO is a volunteer and could have escaped its fate merely by declining to enter into the property exchange agreement with Ogden City.