Amax Magnesium Corp. v. Utah State Tax Commission

OPINION

GARFF, Judge:

Petitioner Amax Magnesium Corporation (Amax) seeks review of the Utah State Tax Commission’s (Commission) February 25, 1992 decision rendered in response to the Utah Supreme Court’s remand order. See Amax Magnesium Corp. v. Utah State Tax Comm’n, 796 P.2d 1256 (Utah 1990) {“Amax /”).

PROCEDURE

On January 2, 1987, Amax petitioned the Commission for a formal hearing concerning Amax’s 1986 ad valorem tax assessment. On December 21, 1987, the Commission entered its Findings of Fact, Conclusions of Law and Final Decision. In its decision, the Commission denied Amax the benefit of…