Legal Opinion
First National Bank of Boston v. County Board of Equalization
Utah Supreme Court
Decided October 16, 1990No. 890278PublishedCited by 46 opinions
1Opinion of the Court
HALL, Chief Justice:
This ease is a review of an order of the Utah State Tax Commission (“Tax Commission”) setting the assessment on property owned by First National Bank of Boston (“First National”) and from a denial of First National’s request for reconsideration. First National challenges the accuracy of the Tax Commission’s finding that the expense ratio on the property is 25 percent.
The property at issue in this case is an office building located in Salt Lake City, Utah, and subject to assessment by Salt Lake County pursuant to Utah Code Ann. § 59-2-301 (1987). Salt Lake County assessed…
2Cases cited7 opinions
- Consolo v. Federal Maritime CommissionSupreme Court of the United States · 1966
- Grace Drilling Co. v. Board of ReviewCourt of Appeals of Utah · 1989
- Utah Department of Administrative Services v. Public Service CommissionUtah Supreme Court · 1983
- Hurley v. Board of Review of the Industrial Commission of Utah, Department of Employment SecurityUtah Supreme Court · 1988
- Idaho State Insurance Fund v. HunnicuttIdaho Supreme Court · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Associated General Contractors v. Board of Oil, Gas & MiningUtah Supreme Court · 2001
- Zissi v. State Tax Com'n of UtahUtah Supreme Court · 1992
- Lucas v. Murray City Civil Service CommissionCourt of Appeals of Utah · 1997
- Cache County v. Property Tax Division of the Utah State Tax CommissionUtah Supreme Court · 1996
41 more not listed; retrieve them via the Exa API.