Salt Lake County v. State
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The Supreme Court affirmed the decision of the district court dismissing two of Plaintiffs' claims as unripe and the remainder of the claims for failure to exhaust administrative remedies, holding that none of Plaintiffs' claims presented a justiciable controversy.
Plaintiffs, five Utah counties, filed suit against the State of Utah challenging several provisions of the Utah Tax Code as unconstitutional. The district court dismissed as unripe two of the Counties' claims because the allegations did not show that the Counties had been adversely affected by the pertinent tax code provision. The court dismissed the remaining claims for failure to exhaust administrative remedies because the Counties had not first filed with the Utah State Tax Commission an appeal of a tax assessment. The Supreme Court affirmed, holding (1) dismissal of the two claims on ripeness grounds was proper because the Counties' complaint was facially insufficient to show that the law at issue adversely affected them; and (2) the remaining claims were properly dismissed on the ground that the claims were merely requests for an advisory opinion because none of the claims was tied to the facts of a particular controversy.
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