Alliant Techsystems, Inc. v. Salt Lake County Board of Equalization

WILKINS, Associate Chief Justice:

¶ 1 The Salt Lake County Assessor, Lee Gardner (the “Assessor”), and Granite School District (“Granite”) appeal the decision of a district court tax judge that approved a settlement agreement between Alliant Techsys-tems, Inc. (“Alliant”) and the Salt Lake County Board of Equalization (the “BOE”), wherein the BOE agreed to refund $5 million to Alliant to settle disputes over the amount of taxes Alliant owed for tax years 1995 through 1999. The Assessor also contests the district court’s award of attorney fees against him. We reverse.

BACKGROUND

¶ 2 On December…