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Show PAGE SUPREME - 266010 - Diehl Lrabr Prod ,1756 SLC to Tr Col Bk; Liven - Fin; 266172 - Frederick McKay Smith 1698E Crk Rd, Sandy to Wlkr Bk; Cmpr hhg - 266048 - Sandra I Still, 5430S 442 0W, Kms to Century Fin; Stereo added. ) The general rule is then that all property is taxes unless exempt, and to be exempt the burden is upon the property owner to show it falls within the exemption. 266049 The pow ei to tax rests upon necessity and is essential to the existence of the state, and in order to be exempt the state must be benefited in some regard so as to relieve the state of some, burden. Stereo S3200W, - Mem L W5295S, Kms to Cmpr, - 266002 Leisure 266004 Dr, 266005 Shnyvl Gds R F SLC J Shovell, 3178 Hyl-- nd to Skips Karine; - B41 R Dr, SLC Bt Gardner, 3969 to Duce Sprtng 610B, - 516, SLC 266487 - to Valley Nephi Bt, Mt Box Eq Co; HLr - hhg 266489 - Michael Campbell, 273 S3rdE, Sandy to Ntnwd Fin; PU - Vincent 3 Sloan, 12283 to Ntnwd Pin; SLC Lettig, 518 to Century Pin; 266494 - Lomax Htng 2530S W Temple, SLC Jhytraus Mach Charles 3 Beebe, 4334 S4800W, SLC to Uiiv CIT fin Svc; 266490 5840S, hhg Str, SLC & Air and, to Oscar Co; 3q 3 to Trxcvtr, Co; 266497 Hydro-Tmo- hr - A Ray Johns, 1257W9th K, SLC to 1st Seo St Bk; Grill, Ice Crm Mach, Dis, etc 266498 - Riviera Bt, Geo S Whtng, 3456 Dr, SLC to Mur St Bk' Mtr Trjr, 266499 - Walter Ed 1178 Lafayette Dr, lib Th A In; hhg 266551 - Jms R Bond, 437S7thR Met Fin; Chattel Mtge - Ruben Jerry Magna to RJomero, Met Fin; Hale, Jr, SLC to - 266575 Ned Johansen, 30403 4550s, SLC to Jack R Neose; PP Fbm, Fix, Appll H 266584 - Scott 6400W, SLC Wind rower 266585 Mt Newton, 3244S to Century Eq Co; - Rbt L 3 Gwther, 732 View Dr, Sndy to Century Baler 266586 lta - Louis G Kelsai, 362 View Dr, Mdvl to Century 3q; Wlndrower 266589 Dr, - SLC Trlr Sra to 3046 Mmsd Fnnrs St Bk; Bt, Potts, 266590 - 3 H Coltharp & Co, 39 Sxoh PI, SLC to Des Leas; 266596 - New South Sea 21st S, SLC to Rest Fix, Eq, March 266007 SLC gds - A Rest, 333 Store Rq; 266094 Met 3136s Pin; Cha- Larry Heib, 2014s St Aooep; Cons Jlnmde F Bums, 2719 to SL Postal 3mpl CU; TV 266096 - Joe Bonacci, Camera Photographic; 266098 - 0yn Quinette In, Bt, Trlr Photogr-apher,431B9t- hS, to Track SLC D Davidson ,4245 WLkr Bk; SLC to . 266103 Richard D Platts, 845W33rdS, SLC to Miller Fin; hhg, - Jms E Stephens )60 31 vd, SLC to Gulf Oil Co; Svc Stn Eq, Liven 266179 - Lawrence M Hartley, 128ldst St, Tooele to Century Fin; hhg - Auto 266104 - Virgil J Clements, 6303 S370B, Mur to Miller Fin; Chattel Mtge 266105 - Goo Rdwd Rd, Mur Savage, 4975S to Lokhrt Th; bhg,Ctyr - SLC S2520K, 266107 Lewis - C01 hhc to Jaoobsan, 3001 Lokhrt Th; hhg A Marylin Hatch, 1068 SLC to Fbrd Mtr Cr Strong's Porsche SLC to FMA Le- Dave Audi, 1045S St, ase Co; Copier 266198 - Balanced Sec orp of Am 2121 S St, SLC to FMA Lease Calo Assoc A Plowman, 8551 Colene Dr, Sandy to FN A Leas; Add, Typewrtr Domgaard 266200 - Williamson Body AEq Co. 1925 W Indiana, SLC to FhA Leas Co; Copier - Shaffer nielson Inc A to SLC 950W2500S, F1-1- Lwas; Copier - - 266205 SLC to FMA Romeo Leas Co; Inc, to SLC Temple, Copier Fullmer, 540E M Boyd 5thS, SLC to Copier FrlA 1021 3 S Leas Co; Gary L Jones, 2932ndS Leas Co; Dictaphone FMA 266206 - Watlins Inv Co, Glen Bros Music Co, 3355 S St Str, SLC to FMA Leas Co; Crptng - Elliott Litemat, FMA 266207 S St Str, to SLC inltilith 1504 Leas; 266213 - Robert 4( An than, 10442 Buddlea, Sandy to Drpr Bk; Cmpr 266214 S 2nd - Heber Anderson, 6021 to Pac Fin; TV W, 266216 - Jos C Jordan, 0479S 14753, Sandy to Pac Fin 266217 -- 6675s, Fum SLC 266219 Z Gm - Ernest WE to Str, hh Fum EoMUlfti, 21533 Pac Fin In; D to SLC Willson, 231 Pac Fin In; 266220 - Rick Schwanke, 12943 Rdwd Rd, Rvrtn to Pac Fin In; Fbm - 266222 SLC 266095 - Mike Marvidakis ,7403 9th S, SLC to SL Postal EmplCU; Stereo, TV 2 Tp Decks 266106 to Century - IXrns Wy, SLC Capistrano, 1 to 266093 - Elmer Lobato, 1738S 2nd 3, SLC to SL Postal 3mpl Cu; Wash & Dry W 1? Furnish - Julia Perfili, 266 081 - Geo M Boutsls dba Sage Sup Club, 8136s St, Mdvl to The Hobart Mfg Co; Sllcer Ldr Davidson, 6975s St, Mdvl to Westinghs Cr Corp; Hm - 8400W, Magna ttel Mtge P.dd 2S8. 3q; - Blaine B 3itner,1845 Wstimstr Ay, SLC to Wheeler Fbster, Rtl 277, Price to Jansen 266488 Bk; Francis 266495 Louis Boyer, 377 5 S Trlr - Ronald Andrews, 633 to Cap lh; Fum 266074 - Ron ttlagann, 72035th Ave, SLC to Met Fin; Chattel Mtge 266492 - Gerald F (Howard, 2826V7500S, W Jdm to Century Fin; hhg 3 Inc; Trlrf Bt 266006 Post hhg Gordon Shurtz, 5149 In, Kms to Bn; hhg - 266491 - 2659S8560W, Chattel Mtge Financing Statements 342 - Darrell Av, SLC 266073 William Budge Memorial Hospital v. Maughan, 79 Utah Fthll 266203 266066 - Bill W Coult,4311W 5740S, Kms to Interlake Th; hhg Callister, Chief Justice, having disqualified himself, does not participate herein. 266176 266204 266076 Pin; Ch- Bt, Trlr, Mtr 266055 - Chloe M Coon, 4861W 5015S, Kms to Century Fin; hhg J. Allan Crockett, Justice Met to Century Fin; TV A. H. Ellett, Justice J Wilcox, Stevens, 11693 Hankins, 3154 S4355W, Gmgr to Century Fin; SLC hhg 266202 266072 to SLC G 266053 - Ronald J Simpson, 3159W3780S, Gmgr to Century F. Henri Henriod, Justice SLC - Dell Cmpr R. L. Tuckett, Justice Ronald Draper, 4585 Century Fin; hhg 266054 Trctr WLkr Bk; - Wm J Anderson, 332Mst Tooele to Century Fin; W, 266199 266051 266059 Edith Av, attel Mtge Kelvin R Smith, 4008 Gmgr to Century Fin; - Wayne D Adamson, 3416 S8480W, Kagna to Century Fin; 4th 265511 - 266050 Fin; Gardiner, 13850 Trotr 266197 hhg 266052 4020S, W Rvrtn to S4000W, 266175 - Kenneth W Morris, 5304Chrlott Av, Kms to Century Fin; hhgs wE CONCUR: 266113 - Richard M JGillett, 7382W3500S, Magna to V S Owen; - den 266047 This case is remanded to the district court with directions to enter judgment in accordance with this decision. No costs awarded. Fbrd Mtr Cr; PU, Cmpr 266160 Rbt Jaterka, 4932 S 4015W, Kms to Century Fin; hhg Where the senior citizen is paying for all of the services he receives and the rental of the apartments is not determined by need, but is determined by what is required to retire the principal and interest of the mortgage together with all upkeep and operation expenses, no charitable purpose is involved. The state does not have the obligation to provide living accommodations to persons well able and willing to pay for their needs. to Avoo GLamece C Kincaid, 5465SW70W, Kms to Century - 266046 While the care of the aged may well be a state function age alone does not make one a subject of charity. Colder, l6lW A Gay to Eq Fin; The nonprofit character of the corporation is essential but not determinative. - 6, Sandy 65OS Rademaeher, SLC Tools, 266045 - Lester A Crundvlg, 287 9S2 S10W, Gxngr to Century charity is a gift to the general public use which extends to the rich as well as to the poor. The test of a charity and the test of a charitable organization are in law the same. (Emphasis W 266111 2660b4 A - Larry Mbls,Stn, Pp, Repeaters Firm, Applik hhg ' 266109 266033 - Interstate ELeo Co, 540W?thS, SLC to Gen ELeo Co; Dean M Wulffenstein, 4402W5655S, Kms to Nat Fin; Hilltop Village, Inc. v. Kerrville Independent School District, 426S.W.2d 266108 - Charles W Ifaankmberg- 151S Mi 19f Mdvl to Avoo Fin Svo; 945 Mao Farland, Fin Svo; 266041 In 1931 this court ruled that in order to fall under the constitutional exemption th nonprofit character of the property is a necessity. That the purposes for which a hospital was organized and permissible under its articles of incorporation was the test rather than whether or not it in fact made a profit. This cannot be construed, however, to mean that an organization being incorporated as a nonprofit corporation makes the constitutional exemption automatically available to it. In this same case the court stated: 5. Prooopio Vigil , 155 W Jrdn to City Fin; hhg W 266034 - Wilford E Egbert, RFD 2, Rvrtn to WLkr Bk; Lvstok In answer to the question "What is the difference between Friendship Manor and the Newhouse Hotel?" (Newhouse is a similar operation in Salt Lake City, commercially operated and taxed.) Plaintiff's response is "profit. ' 5 266026 9000S, S6thW, denying exemptions, have emphasized that the occupants of the home were the principal beneficiaries rather than society in general and that society was not relieved of responsibility for persons in need. All of the courts appeared to pay homage to the rule that tax exemptions are subject to strict construction since they are the antithesis of equality and uniformity. 943. 11, 1971 Financing Statements COURT DECISION states vary in their requirement for tax exemption, particularly as construed by their courts and in the tests established for exemption. The decisions recognizing tax exemption are rested principally upon the conclusion that people in later years have special care and residential requirements, the alleviation of which is of social value; and that exemption should be allowed where such needs are being met by institutions not' organized or operated for private profit. The decisions, 4 WEDNESDAY. AUGUST THE DAILY RECORD SIX Pac Fin; Cnrnwl-t- h, hh Fum - 266224 Jms IHilltrd 4216S4300 to Mile r Fin; Chattel SLC W, Douglas, 586 3 to Mtge - 266225 S32103, Chattel Dyre, 395 to Filler Fin; BeWayne SLC Mtge 266223 - Victor I Johan son, 4375W5100S, Kms to The Lokhrt Co; hhg - 266229 St, 266230 SpartanAm Lie 5299S to Vail Bk; Auto, Mur - 700W, Ogd Calvin to D Child, 4450S Bkof Ut; hhg 266241 - Mineral Sup Inc, 39 Exoh FU., SLC to Wheeler Mnch Co; Trctr, Hyd Control, Bull- dozer 266242 E 1st Am; - Stockdale A Co, 200 to Arriflox Co of S,SLC Photo Eq 266244 - Melva 3 Kelly, 1442 Anthony Cr, SLC to lib Th A tm hhg 1 |