OCR Text |
Show Appeals Pending In Lagoon Tax Suit Appeals in the tax suit between Farmington City and Lagoon Corporation are still pending awaiting court action on documents of findings and decrees. A SECOND District Court clerk said this week that both sides have 30 days in which to file appeals, but that time limitation does not begin until the final court findings and decrees are filed with the court. J Both sides did file the necessary papers, but there were discrepancies in the documents and after a hearing hear-ing with Court Judge J. Duffy Palmer, it was decided that the two parties, through their attorneys, would file a joint document as soon as possible. JUDGE Palmer earlier ruled that a two percent amusement tax against the amusement park by Farmington Far-mington City was "discriminatory, unequal, ' oppressive, arbitrary, whimsical whim-sical and placed an undue burden on a single taxpayer (Lagoon)." In defense of the amusement tax, Farmineton City alleged that Lagoon created extra tax burdens on the city by virtue of additional police and fire protection. FARMINGTON city first imposed a five percent amusement tax on Lagoon, since the amusement park was the only facility within the city providing entertainment. entertain-ment. Lagoon officials charged that this was an unfair and unconstitutional tax since it affected only Lagoon. JUDGE SWAN agreed, but declined to allow Lagoon to de-annex from the city as Lagoon officials had petitioned peti-tioned to do. grb |