Cache County v. Property Tax Division of the Utah State Tax Commission

RUSSON, Justice:

Petitioner Counties (the Counties) and petitioner Daggett County seek review of a Tax Commission (the Commission) ruling adopting revised property tax assessments of Questar’s gas utility system for the 1988 through 1992 tax years. The revised assessments were agreed upon by the Property Tax Division of the Tax Commission (the Division), which is the entity responsible for assessing property for the Commission, and Questar Pipeline Co. (Questar). We affirm.

I. BACKGROUND

Questar is a wholly owned subsidiary of Questar Corporation engaged in the interstate transportation, sale,…