Legal Opinion
Beaver County v. Utah State Tax Commission
Utah Supreme Court
Decided April 25, 1996No. 950015PublishedCited by 25 opinions
1Opinion of the Court
RUSSON, Justice:
Petitioners (the Counties) seek review of a ruling of the Tax Commission (the Commission) adopting a revised property tax assessment of PacifiCorp’s electric utility system for the 1992 tax year. The revised assessment was agreed upon by the Property Tax Division of the Tax Commission (the Division), which is the division responsible for assessing property for the Commission, and PaeifiCorp. We affirm.
I. BACKGROUND
On May 1, 1992, the Division sent Pacifi-Corp, engaged in the electric utility business as Utah Power & Light Co., a notice of assessment. In the notice, the…
2Cases cited19 opinions
- State v. PenaUtah Supreme Court · 1994
- State v. LarsenUtah Supreme Court · 1993
- Grace Drilling Co. v. Board of ReviewCourt of Appeals of Utah · 1989
- Sullivan v. Scoular Grain Co. of UtahUtah Supreme Court · 1993
- First National Bank of Boston v. County Board of EqualizationUtah Supreme Court · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Martinez v. Media-Paymaster Plus/Church of Jesus Christ of Latter-Day SaintsUtah Supreme Court · 2007
- Cache County v. Property Tax Division of the Utah State Tax CommissionUtah Supreme Court · 1996
- Searle v. Milburn Irrigation Co.Utah Supreme Court · 2006
- Alta Pacific Associates, Ltd. v. Utah State Tax CommissionUtah Supreme Court · 1997
- Schultz v. WellsColorado Court of Appeals · 2000
20 more not listed; retrieve them via the Exa API.