Show MOTORISTS GAIN IN TAX DECISION personal property brought into the state after january 1 Is not cassessi assess bl ble until the following year rules the supreme court in a decision handed down recently confirming the district court opinion the case andor consideration was boxelder Dox Box elder county 0 G sweeten lewis pond and thomas L davis members of the county commission F conley as aa county assessor of boxelder Box elder county and heber W perry county tre aurer the district court held that an automobile not in the state on january I 1 cannot be assessed until the following year the decision of the district court Is affirmed by the higher tribunal the supreme court holds that the laws ot of utah 1919 limit in its aepli cation to property which has been moved from one county to another within the state and does not apply to property which was not in the state on january I 1 of the year for which it la Is sought to be taxed |