County Board of Equalization v. Nupetco Associates

DURHAM, Justice:

This case is before us on a writ of review of a decision by the Utah State Tax Commission (the Commission) dealing with ad valorem taxation of property. The Salt Lake County Board of Equalization (Board of Equalization) appeals the Tax Commission’s holding that property undervalued due to a clerical error cannot be treated as property that has escaped assessment. We affirm.

Nupetco owned a ten-acre tract of land in Salt Lake County. In April of 1983, the Salt Lake County Board of Commissioners approved the widening of Bengal Boulevard, a street bordering Nupetco’s land. The…