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Legal Opinion

Beaver County v. WilTel, Inc.

Utah Supreme Court

Decided January 28, 2000No. 980169, 980135, 980185PublishedCited by 5 opinions

1Opinion of the Court

HOWE, Chief Justice:

¶ 1 Taxpayer telecommunications company WilTel, Inc., seeks review of a Utah State Tax Commission (“Commission”) decision subjecting WilTel’s property to central assessment on a unitary basis; employing cost and yield capitalization to value its tangible property; and using gross book value in calculating the value of its taxable Utah property. Beaver County, Davis County, Iron County, Juab County, Millard County, Morgan County, Rich County, Salt Lake County, Summit County, Tooele County, and Utah County (“Counties”) challenge the Commission’s determination that intangible…

2Cases cited15 opinions

  1. San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
  2. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  3. Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
  4. State v. MohiUtah Supreme Court · 1995
  5. Rio Algom Corp. v. San Juan CountyUtah Supreme Court · 1984

10 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. ABCO Enterprises v. Utah State Tax CommissionUtah Supreme Court · 2009
  2. T-Mobile USA, Inc. v. Utah State Tax CommissionUtah Supreme Court · 2011
  3. RT Communications, Inc. v. State Board of EqualizationWyoming Supreme Court · 2000
  4. State, Dept. of Revenue v. PPL MONTANA, LLCMontana Supreme Court · 2007
  5. State, Dept. of Revenue v. PPL MONTANA, LLCMontana Supreme Court · 2007

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