Sports Medicine Research & Testing Lab. v. Board of Equalization of Salt Lake County

Held that taxpayer’s use of facility to perform market-rate testing for professional sports organizations did not serve a charitable purpose, and such use went well beyond “de minimis use.” Additionally, the vacant space in the taxpayer’s facility did not presently serve a “charitable purpose,” and property tax exemptions may not be granted based solely on promise of charitable use in future. Therefore, taxpayer was not entitled to tax exemption