Court Opinion

ID: 9548030
Source: CourtListenerOpinion
Date Created: 2023-08-07 17:56:29.152422+00
Date Added: 2024-06-11T15:18:23.715949
License: Public Domain

CROCKETT, Chief Justice
(concurring in the result) :
I concur in the result because the purported tax was attempted to be levied upon property upon which there had never been a valid annexation to Bountiful City. On the point as to the payment under protest I make this observation: It seems to me that both fairness and the orderly handling of public business require that where an aggregate tax is paid, composed of levies for a number of government agencies, and where only one of the taxes involved is in controversy and paid under protest, the taxing authorities are entitled to notice as to which tax is so paid under protest as stated in the Neilson v. San Pete County case referred to in the main opinion. Otherwise, in some instances some minor tax might have the effect of improperly and unfairly holding up the fiscal operations of other taxing units. However, under the circumstances here shown, where there was an existing controversy, known to the public officials, concerning the annexation in question, there is no question but that the tax collecting authorities had knowledge of which tax the “paid under protest” referred to. I therefore concur in affirming the judgment of the trial court.