Salt Lake County Ex Rel. County Board of Equalization v. State Tax Commission Ex Rel. Kennecott Corp.

DURHAM, Justice:

This case comes to us on a writ of review to the State Tax Commission (the Commission), which granted a property tax preference to Kennecott Corporation (Kennecott) pursuant to the Farmland Assessment Act. The property in question (approximately 3,600 acres) was leased to Hercules, Inc., for a buffer zone around its manufacturing plant and was simultaneously leased to other lessees for grazing and the growing of wheat. The issue is whether the property is eligible for the preferential tax treatment afforded agricultural land by the Farmland Assessment Act. We affirm the…