Legal Opinion

Patience v. Salt Lake County Board of Equalization

Court of Appeals of Utah

Decided January 14, 2021No. 20190623-CAPublished

1Opinion of the Court

2021 UT App 4

THE UTAH COURT OF APPEALS PATIENCE LLC, Petitioner, v. SALT LAKE COUNTY BOARD OF EQUALIZATION AND STATE TAX COMMISSION, Respondents. Opinion No. 20190623‐CA Filed January 14, 2021 Original Proceeding in this Court Jaryl L. Rencher and Michael J. Collins, Attorneys for Petitioner Simarjit S. Gill, Timothy A. Bodily, and LaShel Shaw, Attorneys for Respondent Salt Lake County Board of Equalization Sean D. Reyes, Laron J. Lind, and Stanford E. Purser, Attorneys for Respondent State Tax Commission JUDGE JILL M. POHLMAN authored this Opinion, in which JUDGES DAVID N. MORTENSEN and RYAN…

2Cases cited10 opinions

  1. Brown v. GloverUtah Supreme Court · 2000
  2. Pilcher v. State, Department of Social ServicesUtah Supreme Court · 1983
  3. First National Bank of Nephi v. ChristensenUtah Supreme Court · 1911
  4. Bad Ass Coffee v. Royal AlohaCourt of Appeals of Utah · 2020
  5. Oseguera v. StateUtah Supreme Court · 2014

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