Schmidt v. Utah State Tax Commission

ZIMMERMAN, Justice:

¶ 1 This matter is before us to review an order of the Utah State Tax Commission (“the Commission”) fixing the assessed value on residential property owned by Jeff and Victoria Schmidt and to review the Commission’s denial of a request from the Salt Lake County Board of Equalization (“the Board”) for reconsideration. Both the Schmidts and the Board challenge the Commission’s valuation. The Schmidts argue that their property should be valued at zero due to contamination. The Board argues that the property’s value should be higher than that fixed by the Commission. We…