Court Opinion

ID: 9609841
Source: CourtListenerOpinion
Date Created: 2023-08-22 03:32:16.142537+00
Date Added: 2024-06-11T12:29:12.988562
License: Public Domain

STEWART, Associate Chief Justice,
concurring:
I concur in the majority opinion except for the unnecessary and doubtful ruling that “the 1993 and 1997 versions of section 59-1-601 are unconstitutional under article V, section 1 of the Utah Constitution.” The majority states: “That provision bars the judicial branch from exercising any of the functions reserved to another branch of government. The power given the Commission, part of the executive branch, by article XIII, section 11 falls within that prohibition.”
I do not believe it appropriate for this Court on this occasion to decide that the Tax Commission is part of the executive branch; indeed, I think the conclusion more likely incorrect.
DURHAM, J., concurs in Associate Chief Justice STEWART’s concurring opinion.