Beaver County v. Utah State Tax Commission

PARRISH, Justice:

INTRODUCTION

T1 In this appeal, several Utah counties 1 (the "Counties") have petitioned for review of the Utah State Tax Commission's assessment of T-Mobile USA's ("T-Mobile") taxable property in Utah for the 2003 tax year. Concurrent with this appeal, T-Mobile sought de novo review of the Tax Commission's assessment in the district court, which acted as a "tax court," pursuant to Utah Code section 59-1-601, 602 (2008). The Counties' appeal to this court was stayed pending a final decision by the tax court.

[ 2 The tax court issued a final decision on March 11, 2009. Because a…