Legal Opinion
Board of Equalization v. Utah State Tax Commission Ex Rel. Benchmark, Inc.
Utah Supreme Court
Decided November 18, 1993No. 910310PublishedCited by 19 opinions
1Opinion of the Court
HOWE, Associate Chief Justice:
The Board of Equalization of Salt Lake County seeks review of a final order of the Utah State Tax Commission determining the fair market value of 44 residential building lots owned by Benchmark, Inc., for purposes of ad valorem taxation.
FACTS
Benchmark is the owner and developer of Benchmark Subdivision located on the east side of Foothill Boulevard in Salt Lake City overlooking Interstate Highway 80. The subdivision consists of 118 lots, 74 of which Benchmark had previously sold to individual purchasers. For the years 1987, 1988, and 1989, the Salt Lake County…
2Cases cited12 opinions
- State v. ThurmanUtah Supreme Court · 1993
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
- Rio Algom Corp. v. San Juan CountyUtah Supreme Court · 1984
- Zissi v. State Tax Com'n of UtahUtah Supreme Court · 1992
- Pilcher v. State, Department of Social ServicesUtah Supreme Court · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- State v. ClarkUtah Supreme Court · 2011
- Waddoups v. Amalgamated Sugar Co.Utah Supreme Court · 2002
- Salt Lake Child & Family Therapy Clinic, Inc. v. FrederickUtah Supreme Court · 1995
- Keegan v. StateUtah Supreme Court · 1995
- Roark v. CrabtreeUtah Supreme Court · 1995
14 more not listed; retrieve them via the Exa API.