Substantial shifts in the property tax burden for individual Utah taxpayers are expected in 1991 because of a decision by the Utah Supreme Court, says a recently released report.

The report, released by the Utah Foundation, a non-profit tax-research organization, said that while there were only minor changes in property taxes this year, the Legislature is expected to make changes in order to comply with the court decision.Utah property taxes are assessed on three different levels. In July, the Utah State Supreme Court ruled that Utah cannot arbitrarily discriminate against one class of property simply because it is assessed by the state rather than by the county.