(DOWNLOAD) "Denver & Rio Grande Western Railroad Co." by Supreme Court Of Utah # eBook PDF Kindle ePub Free
eBook details
- Title: Denver & Rio Grande Western Railroad Co.
- Author : Supreme Court Of Utah
- Release Date : January 23, 1955
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
HENRIOD, Justice. Consolidated appeal by a sewer district from 6 judgments which excluded certain real and personal property
(of gas, phone, power and 3 railroad companies) from the district and thus relieved it of the tax burden provided for on Chap.
32, Laws of Utah, 1951, the pertinent sections of which appear below, matters deemed unimportant for this case 1 having
been deleted, and italics supplied. Affirmed, no costs. The statute allows creation of water and sewer districts by county commissions. A general tax (not a special assessment)
is leviable against all taxable property in the district to accomplish the district's purposes, (after any exclusions of property
shown not to be benefited directly, have been effected). The 6 protesting utilities own rights of way, rolling stock, communication
lines, real estate beyond the rights of way, improvements and personal property connected with each as outlined in their written
protests, filed before the creation of the district, the utilities variously claiming that property such as transmission lines,
rolling stock and rights of way would not be benefited directly by the sewer. They conceded, however, that some of the property
that they listed, such as real property owned by them outside of the rights of way and the improvements and personal property
thereon, would be benefited directly by the sewer project, suggesting and agreeing that such property was includable and taxable
in the district. Although the parties stipulated that the sewer generally would benefit the area included in the district,
counsel for the sewer district did not contend in their briefs that the specific property claimed to be excludable, and situate
in the area claimed not to be benefited, such as transmission lines, rolling stock, etc. itself would be benefited directly,
and it is not unreasonable to assume that their failure so to contend was natural and inescapable since it appears reasonably
certain that such property or its owners hardly could be benefited directly by sewer facilities incident to the project.