Hammons v Weber County et al.

Hammons appealed judgment on the pleadings in their property tax residential exemption refund case. The Court affirmed holding the district court did not have subject matter jurisdiction over the refund claim as it was not based on a challenge to the valuation of the property, Hammons did not pay under protest and the allegation of illegal or erroneous assessment was not viable under Court precedent as it was based on open questions of law instead of facts established in the land records of county.