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Show TUESDAY, FEBRUARY 19. 1974 THE DAILY RECORD PAGE FOURTEEN Attorney General Opinion - i Housing Authority Exempt From real Property Taxes VERNON BY: PREPARED B. & Urban Development RONNEY Attorney General RONALD K. FIELDING Assistant Attorney General QUESTION If a housing authority is city, county, or Indian tribe under the Utah Housing Authority Act of 1969, is property owned by such authority treated as, municipal property for property tax purposes and, therefore, exempt from real property taxes? 1. 1. shortgage of decent, safe, and sanitary dwellings for families of ( Utah Code Annlow income, in urban and rural areas." 55-18- -1, otated) 9J'7 Quail -3 Section provides for the creation of an authority each of the by public body. governing body 55-18- Section 55-18- son a public body, corporate and politic, known as a housing authority, possessing all powers, rights, and functions specified for city and county authorities. The section further goes on to point out that all of the provisions of law applicable to housing authorities created for cities and counties shall be applicable tribe, 925 Steven Hardy Cain, 2571 E. So., (23) to Elaine Niel aon, 1014 E. 5645 So., (20) tax-exem- 55-18-- (1953), as amended, which 15, states: by an authority for it utilities act." Law Printing . . . BRIEFS U.S. U.S. Court of Appeals Utah Supreme Court Like a patient in a hospital EMERGENCY SERVICE s REAL when you need You get BOTH Xcttaine .... SERVICE ii at pnte 1397 SOUTH MAIN, SALT LAKE CITY, UTAH 84115 Telephone 487-065- Printers and Publishers of 1 THE DAILY RECOR- D- daughter 28-7- . Mr. and Mrs. Junior Bock, 269 W. Plymouth Ave, daughter Mr. and Mrs. Ronald H.Phillips, 369O Wedgevood Dr. daughter Mr. and Mrs. David Jeppson ' Ogden, daughter Mr. and Mrs. Sammy Romero Lark, daughter CROSS HOSPITAL Mr. and Mrs. Bencelado Lopez Jr. 222 S. Main St.Mldvale, daughter Mr. and Mrs. Leonard S.Maddox 1671 Palmer Dr. Granger, daughter Mr. and Mrs. Paul H. Cook 1591 Richards St. son Mr. and Mrs. Stephen G.Olsen Provo,son David Ortiz, 44 - 4th Ave., (18) to Alta Kay Hansen, 7233 So. 450 E., (18) Phillip Glen Romero, 2688 Fil St., (26) to Connie B. Singleton, 2688 Fillmore St., more ntiful, daughter (31) HOSPITAL . 3 Roderick Dumayne Atwood, 9000 So. 3500 W., (28) to Margaret J Banks, 3832 W. Country Sq. Dr., (45) Albert Edward Chandler, Jr., 904 E. 7th So., (26) to Leona Faye John, 1336 Woodland, (23) Norman Craig Phillips, 24 E. 17 th So., (22) to Vickie Lynn Eri ckson, 2068 Condle Dr., (19) ' Timothy Reese Morgan, 7281 So. 3100 E., (18) to Susan Kaye Mar lar, 6661 Village Rd., (18) . Mr, and Mrs. M. Kent Brown 3615 2700 East, daughter Mr. and Mrs. Richard Lovendahl 25I W. Main St. Sandy, daughter Mr. and Mrs, Milton Paxton, 1267 1100 East, son Mr. and Mrs. John Sanchez, 1822 So. West Temple, daughter Mr. and Mrs. Steven J.Matson 8281 s. Romaine Dr. Sandy, son Mr. and Mrs. Clarence Muir 1936 E. 1700 So. daughter Mr. and Mrs. William H.Soren-so- n, Richard Garrett Fowles, 1864 Princeton, (23) to Jeri Lynn Remington, 2350 E. 37th So., (18 Ronald Lee McDonald, 7888 E. 46th Ave., (25) to Gloria Jean Romero, 2933 Mierrianne, (22) James Dean Peteraon, 2777 So. 5th E., (23) to Sienna Marie Young, 157 E. 17th So., (21) i860 2100 East, daughter Mr. and Mrs. Grant Vanderlin-de- n, II67 Elwood Dr. Sandy, son Mr. and Mrs. Harold Webb, 153 Oak -- Steven Acel Vernon, Snowville, (20) to Terry Lee Burge, 4576 W. 5175 So., (17) Mr. and Mrs. Dennis Williams 1175 No. 1100 West, West Bou- COTTONWOOD Mr. and Mrs. Ronald Parry, 1633 W. 1715 South, Kearns, HOLY Wendell L. Irby, 6896 A. Brandt Pike, (33) to Sheila Anne Francom, 1373 Lorl Ln., (25) daughter MARK'S HOSPITAL HOSPITAL Marvin Joel Furrnan, 7510 Repjib lie Court, (30) to Patricia Mary Cameron, 1061 Pueblo St., (25) Mr. and Mrs. John Pymm,730 W. 100 North, Bountiful, daughter Dr. and Mrs. William Shields 1212 20th East, son -73 UNIVERSITY Bryan Edward Armstrong, 3060 Connor St., (18) to Sandra Jean Gloster, 564 E. 6th So., (18) DAVIS COMMUNITY Mr, and Mrs, Craig Argyle,3l-5So. 100 West, Bountiful 7369 23rd East, daughter Supreme Court (18) Mr. and Mrs. Allen Dearden 1702 So. 200 West, No. 6, Mr. and Mrs. Alton Drake, 8 Marcus fid, Granger, son Mr. and Mrs. Richard L.Loudln comes from experience! 3432 So. 3610 W., (20 Norman Emack Millssp,. Jr . , 9775 So. 575 E., (18) to Eileen Smitl h, Cornell, 1799 So. 5hh E., Williams, daughter Births w' Daniel Fuller Faust, 3660 York shire Dr., (22) to Christie Ann Mr. and Mrs. Byron Arnold 1827 So. 110 West, Bountiful Annotated (1953) . 'Know-Ho- ' Bountiful, son H Richard Alfred Archlbeque, 1059 So. 1st V., (22) to Catherine Diane Romero, 4591 W. 4715 So., (20) Hollow Dr. Sandy daughter Therefore, it, is the opinion of this office that the property of housing authorities created by a city, county, or Indian tribe under the Utah Housing Authorities Act of 1969 would be treated as municipal property and .would be exempt from any real property taxes; however, as with municipal property, if profit-makin- g ventures are conducted thereon, such property would be subthe privilege tax under Section to of the Utah Code ject Richard Booher, 933 2nd Ave., (27) to Janice Lorraine anaen, 446 Baetic Court, (19) Mr. and Mrs. Keith Wagoner, 257 W. 650 south,Bountiful Instead of taxes SI. Phillip daughter (Emphasis added.) 59-13- 7565 So. 3200 W., (22) 13th East, daughter SOUTH 2, Box 23 RF 5, (20) to Bernlda Doming uz, Mr. and Mrs. Wendell Prows 3228 S. lllO West, Granger for any expenditure or other public services provides to serve the property. Randy Jay Lloyd, VALLEY WEST HOSPITAL its exempt property an authority may agree to make payments to any public body it finds consistent With the maintenance of the low-re- nt character of housing and achievement the purposes of this the of projects on Robin Morris, 470 So. 7th E., (20) to Rhonda LEe Derrlcott, 470 So. 7th E., (20) Mr. and Mrs. David Cooke 833 Hh Ave, daughter Mr. and Mrs. dark Kbggle,l80 Maple Ave, son Mr. and Mrs. Fred Darr ,1178 S. I856 West, Hunter, daughter ng made William Thomas Ivle, 4750 W. 4175 So., (21) to Susan Enid Faust, 4750 W. 4175 So., (21) 0rem,8on authority is declared to be a municipal corporation within the provisions of Article 13. section 2, of the Constitution and the property and funds of an authority are declared to be public property used for essential public, governmental and' charitable purposes. The property and authority are exempt from all taxes (including sales and use taxes) and special assessments of any public body; provided, that this tax exemption does not. apply to any portion of a project used for a profit-makienterprise, but in taxing such portions appro"An priate allowance shall be Douglas Glen Holland, 4691 Yucc a St., (29) to Br ends Mae McDon aid, 2786. E. 4430 So., (24) Mr. and Mrs. John D.C.Gadd 1380 Skyview Dr,son Mr. and Mrs. Stephen R. Terry 852 University Village, son Mr. and Mrs. Garth M.Goates 8121 W. 3100 So.Magna.son Mr. and Mrs. Grover E.Jenson to Indian housing authorities. Therefore, the provisions of law pt status of the property and the authority regarding the and of city county authorities also apply to Indian housing authoUtah Code Annotated rities. This is confirmed by Section 1 4510 Mr. and Mrs. Peter Kinikini, 113 Morton Dr. daughter Mr. and Mrs. Darrell Heaton 1576 W. 1925 So. Kearns, son Mr. and Mrs, Gene J.Walter 2658 W. 2680 So. Granger, son Mr and Mrs. Craig N.Stevens creates, with respect to each Indian -4 So. Ronal Bowcut, Jr., 56 Canyon Rd., 923) to Sandra Ardith Chid eater, 364 E. St., (20) dan, son Mr. and Mrs; Bryant S. St ring -ham, 325 Clark St. son Mr. and Mrs. Garth Green Grant sville , daughter Mr. and Mrs. Richard Ekins 198? 13th East, daughter Mr. and Mrs. Kevin T.McGire 1376-2nEast, daug ter Mr. and Mrs. David Goodwin 1931. Downlngton Av. daughter Mr, and Mrs. Thomas J.Warren. The Housing Authority Act of 1969 was enacted to "remedy the unsafe and unsanitary housing conditions and the acute 12907 J. son and daughter ANALYSIS : ' Gerald Nolan Karlson, 320 East Pine, (22) to Carol Sue Neil, 1 44 Spraker, (20) Mr. and Mrs. Dennis Bagg ley 211 Kensington Av. daughter Mr. and Mrs. Ralph Burainghm 1123 . Utahna Dr. son Mr. and Mrs. Rex Bateman, Jr. 7110. So. 2200 West, West Jor- Yes. Pla 620 W., (20) to Joan Bunker, 1695 So. .9775 So., (17) i-d- es, CONCLUSION: h Scott Randy Draper, Mr. and Mrs. Roy Phillips 1831 Holladay Blvd,son Mr. and Mrs. David Greens 7925 Ponderosa Way, Sandy created by a 996 tinum Way, (43) to Shirley Graf f Hunaaker, 1198 Tamarck Rd. , (36) LPS HOSPITAL : ' Lily Drive, (17) Gilbert Francia Powell, Steve Williams ' 28 Pioneer St. Midvale,son Mr. and. Mrs. Joseph D.Coleman 927 W. 3rd So. son Mr. and Mrs. William Lloyd 1057 So. 15th West, daughter' Mr. and Mrs. Rodney Gregory 2315 S. 1360 West, daughter Mr. and Mrs. William Wei 8,76 Delphinium Way, Sandy, daughter Mr. and Mrs. Willard Wood, 625 Aloha Ln, Sandy, son Mr. and Mrs. Richard Wright 336 E. 3360 So son Mr. and Mrs. Joel Shiith 1700 8th East, son 74-0- 08 Department of Housing 895 Sego and Mrs D. LEATHERMAN ROBERT BY: REQUESTED ' Mr. and Mrs. Arturo Lopez 2761 S. 3095 West, Granger, i STATE OF UTAH OPINION NO. Marriage Licenses Pa-th- s ' St. Midvale,son Mr. and Mrs. Floyd Forsyth I893 W. 1100 So. Granger, daughter Marriage Licenses Brian Lloyd Craig, 528 W. Cars on, ( 17) to Robyn Lerraine Bug ger, 4098 W. 5500 So., (17) George Samuel Gonad.es, 270 No. Main, (17) to Merlene Petersen, . Douglas Joseph Bills, 3785 Astr 0 Way, (21) to Melanie Lynn Wh lte, 3112 Moringside Cl., (20) Jay Conrad Petersen, 266 E. 4th So., (22) to Cherle Layne, 266 E. 4th So., (21) Robert Andrew Briako, Box 75, 20) to Brenda Lee Cleverly, 1891 So. 8th W., (22) James B. Wallace, 7145 So. 13th E., (37) to Elva Marie Vredevel d, 7145 So. 13th E., (27) |