Blaine Hudson Printing v. Utah State Tax Commission

OPINION

ORME, Associate Presiding Judge:

Petitioner Blaine Hudson Printing seeks review of the decision of the Utah State Tax Commission dismissing Hudson’s appeal of the Salt Lake County Commission’s refusal to refund property taxes previously paid by Hudson. We affirm the decision of the Tax Commission on jurisdictional grounds.

FACTS

Blaine Hudson Printing paid its personal property taxes without protest from 1986 to 1990. Salt Lake County assessed Hudson’s property taxes based on Hudson’s own affidavits valuing the property. In 1990, Hudson discovered alleged errors in the affidavits it had…