Mountain Ranch Estates v. Utah State Tax Commission

NEHRING, Justice:

¶ 1 Mountain Ranch Estates seeks review of the Utah State Tax Commission’s final decision denying it an adjustment in its 2001 tax valuation. Mountain Ranch claims that the Commission erred when it refused to grant Mountain Ranch tax relief under Utah Code section 59-2-1006(4), which mandates a reduction in the assessed value of a property if the subject property’s appraisal deviates five percent from the assessed value of comparable properties. We affirm.

FACTUAL AND PROCEDURAL HISTORY

¶ 2 Mr. Andrew Shaw purchased two hundred acres of land in the Snyderville Basin area of…