Action TV v. County Board of Equalization

*109OPINION

ORME, Judge:

¶ 1 Action TV seeks review of a final decision of the Utah State Tax Commission concluding, first, that Action TV’s rent-to-own personal property, unreported on its personal property affidavits for the tax years 1989 through 1995, is “escaped property” subject to a five-year retroactive assessment and, second, that the fair market value of its rent-to-own personal property was properly estimated. We decline to disturb the Commission’s decision.

BACKGROUND

¶2 Action TV engages in a rent-to-own business at three separate Utah locations, offering furniture, appliances, and…