... The district court also held that taxation of Summit Water's water distribution facilities and the
separate taxation of the real property owned by Summit Water's shareholders did not constitute
double taxation. ... II. SUMMIT WATER WAS NOT SUBJECTED TO DOUBLE TAXATION. ...
... As a result, all income earned by the Benjamins during the audit 43 period was subject to
taxation by Utah. [2]. ... 44 UTAH CODE ANN. § 59-10-103(1)(q)(i) (Supp. 2010). [3] Qualifying
under either prong of this definition subjects the individual to taxation. ...
... 2005. Since Ogden City still held title to the properties, it was exempt from taxation
pursuant to the Utah Constitution. See Utah Const. art. XIII ... property. The full value of
the exempt property would thus escape taxation. Consequently ...