T-Mobile USA, Inc. v. Utah State Tax Commission

Justice PARRISH,

opinion of the Court:

INTRODUCTION

T1 The Utah State Tax Commission (the "Commission") assessed T-Mobile USA, Inc.'s ("T-Mobile") taxable Utah property for the 2008 tax year. T-Mobile sought a de novo review of the Commission's assessment in the district court, sitting as a tax court, pursuant to Utah Code sections 59-1-601 and 602. Several Utah counties 1 (the "Counties") now appeal the tax court's final decision. The Counties seek review of the tax court's decision on four issues: (1) whether the tax court employed the correct standard of review and standard of proof, (2)…