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

Judge JOHN A. PEARCE

authored this -

Amended Opinion,

in which Judges GREGORY K. ORME and J, FREDERIC VOROS JR. concurred.

Amended Opinion 1

PEARCE, Judge:

¶1 The Salt Lake County. Board of Equalization, the Utah State Tax Commission, and Granite School District (collectively, the Board) appeal from the district court's entry of summary judgment in favor of Alliant Techsystems, Inc. (ATK). The district court concluded that ATK does not have exclusive possession of the government land on which it conducts operations and is thus exempt from Salt Lake County's privilege tax. See generally Alliant…