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Utah County v. Intermountain Health Care, Inc.

Supreme Court of Utah
709 P.2d 265 (1985)


Intermountain Health Care, Inc. (IHC) (defendant) was a nonprofit corporation that owned and/or leased and operated 21 hospitals throughout Utah’s intermountain area including Utah Valley Hospital (UVH) and American Fork Hospital (AFH). IHC also owned other subsidiaries, including at least one for-profit entity. A board of trustees who served without pay supervised IHC and the corporation had no stock, no dividends, and no portion of its assets could be utilized to the benefit of any private individual. IHC applied for tax-exempt status. The Utah County Board of Equalization (the Board) held that two of IHC’s hospitals, Utah Valley Hospital (Utah Valley) and American Fork Hospital (AFH) were not eligible for exemption from ad valorem property taxes. The Utah State Tax Commission reversed that decision and the Board appealed.

Rule of Law


Holding and Reasoning (Durham, J.)

Dissent (Stewart, J.)

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