Legal Opinion
Salt Lake City Corp. v. Property Tax Division of the Utah State Tax Commission
Utah Supreme Court
Decided April 30, 1999No. 970567, 980211PublishedCited by 18 opinions
1Opinion of the Court
RUSSON, Justice:
¶ 1 This is a consolidated appeal and petition for a writ of review from two proceedings originating before the State Tax Commission. Petitioners Salt Lake City Corporation and Salt Lake City School Dis trict (collectively, “Salt Lake City” 1 ) request a ruling invalidating the method by which the Tax Commission apportions the taxable property of interstate airline carriers. The Tax Commission’s apportionment method authorizes political subdivisions to levy a tax on commercial airplanes flying over their territories even if the planes never land within those territories. The…
2Cases cited39 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
34 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- State v. DanielsUtah Supreme Court · 2002
- Gallivan v. WalkerUtah Supreme Court · 2002
- Provo City Corp. v. ThompsonUtah Supreme Court · 2004
- State v. Huntington-Cleveland Irrigation Co.Utah Supreme Court · 2002
- Yeargin, Inc. v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2001
13 more not listed; retrieve them via the Exa API.