Legal Opinion
Alta Pacific Associates, Ltd. v. Utah State Tax Commission
Utah Supreme Court
Decided January 7, 1997No. 950192PublishedCited by 21 opinions
1Opinion of the Court
RUSSON, Justice:
Alta Pacific Associates, Ltd., and Sevier Valley Development Co., owners of the Glen-brook Apartments and the Urey Bell Apartments in Richfield, Utah (hereinafter collectively referred to as the owners), seek review of the Tax Commission’s (the Commission) resolution of their appeal from the Sevier County Board of Equalization. Petitioners argue that in approving Sevier County’s property tax assessments, the Commission failed to fully recognize that the apartments, built under special federal housing programs for the needy and the elderly, had less value as a result of the…
2Cases cited28 opinions
- State v. PenaUtah Supreme Court · 1994
- Crookston v. Fire Insurance ExchangeUtah Supreme Court · 1991
- Blue Cross and Blue Shield v. StateUtah Supreme Court · 1989
- State v. BishopUtah Supreme Court · 1986
- State v. AndersonUtah Supreme Court · 1996
23 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Willey v. WilleyUtah Supreme Court · 1997
- Jensen v. SawyersUtah Supreme Court · 2005
- Pedcor Investments-1990-XIII, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1999
- In Re Equalization Appeal of Ottawa Housing Ass'n, LpCourt of Appeals of Kansas · 2000
- South Central Utah Telephone Ass'n v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1997
16 more not listed; retrieve them via the Exa API.