Legal Opinion
County Board of Equalization v. Utah State Tax Commission
Utah Supreme Court
Decided November 15, 1996No. 940100, 950084PublishedCited by 4 opinions
1Opinion of the Court
ZIMMERMAN, Chief Justice:
The Salt Lake County Board of Equalization (“Board”) seeks review of an order of the Utah State Tax Commission (“Commission”) granting Evans & Sutherland Computer Corporation (“Evans & Sutherland”) an exemption from Utah’s privilege tax. We affirm the Commission’s order.
Evans & Sutherland, a for-profit corporation, leases six parcels of land from the University of Utah. The parcels are located in Research Park, which was established “in the public interest” by the University on its property in Salt Lake City. Utah Code Ann. §§ 53B-17-501 to -506. Evans & Sutherland…
2Cases cited21 opinions
- United States v. City of DetroitSupreme Court of the United States · 1958
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
- Blue Cross and Blue Shield v. StateUtah Supreme Court · 1989
- Millett v. Clark Clinic Corp.Utah Supreme Court · 1980
- Kennecott Corp. v. Salt Lake CountyUtah Supreme Court · 1985
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3Cited by4 opinions
- Evans & Sutherland Computer Corp. v. Utah State Tax CommissionUtah Supreme Court · 1997
- State v. GallegosCourt of Appeals of Utah · 1997
- County Board of Equalization v. Utah State Tax CommissionUtah Supreme Court · 1996
- Evans & Sutherland Computer Corp. v. Utah State Tax CommissionUtah Supreme Court · 1997