County Board of Equalization v. Tax Commission ex rel. Schneiter Enterprises, Ltd.

DURHAM, Justice:

The Salt Lake County Board of Equalization (Board) seeks review of the Utah State Tax Commission’s (Commission) ruling on the valuation of private property owned by Schneiter Enterprises, Ltd. (Schneiter). The *1229Commission held that the assessment of Schneiter’s property at a higher value was beyond its scope of review absent notice to Schneiter of the intended increase. The Commission refused to consider the Board’s evidence reflecting an increased property valuation and affirmed the Board’s previous assessment. We summarily reversed and remanded this case pursuant to rule 31…