Evans & Sutherland Computer Corp. v. Utah State Tax Commission

ZIMMERMAN, Chief Justice:

This is an appeal from the Third District Court’s dismissal of Evans & Sutherland Computer Corporation’s (“Evans & Sutherland”) petition seeking review by trial de novo of the decision of the Utah State Tax Commission (“the Commission”) concerning a real property tax dispute with the Salt Lake County Board of Equalization (“the Board”). The district court ruled that the statute granting that court jurisdiction to review the Commission’s decision, section 59-1-601 of the Utah Code, did not apply retroactively and, as a consequence, the court did not have jurisdiction…