In Re West Side Property Associates

«[ 28 I respectfully dissent from the majority's analysis of escaped property and would advise the bankruptey court to employ the guidelines set out in this dissenting opinion for determining whether the Fine Arts Building constituted an escaped property.

129 The majority bases its opinion on this court's decision in County Board of Equalization v. State Tax Commission of Utah ex rel. Sunkist Service Co., 789 P.2d 291 (Utah 1990), and specifically relies on the following language:

Thus, for the improvement to qualify as an escaped property rather than an underas-sessed property, the tax…