Osborn v. Tax Commission

OPINION

DAVIS, Judge:

f 1 Warren and Tricia Osborn; Michael F. Sullivan; David and Cynthia Mirsky; Norman Provan; Jeffrey and Nancy Trumper; Gary and Catherine Crittenden; David Checketts; and Mount Clyde Enterprises, LC (the property owners) appeal the order of the Utah State Tax Commission (the Commission), arguing that the Commission ignored the law when it determined the fair market value for portions of their properties. Wasatch County (the County) likewise appeals the decision of the Tax Commission, also arguing that the Commission's evalua tion method was incorrect, yet advocating a…