Utah Power & Light Co. v. Utah State Tax Commission

CROCKETT, Justice:

We here review, pursuant to the provisions of Section 59-5-76, U.C.A.1953, as amended, a decision of the State Tax Commission (“Commission” herein) that the assessment of the Utah Utility properties of Utah Power & Light Company (“Utah Power” herein) as of January 1, 1976, was a reasonable valuation of those properties.

The decision was issued by the Commission after a hearing on Utah Power’s timely protest against the assessment, as authorized by Section 59-7-12:. If the owner of any property assessed by the state tax commission is dissatisfied with the assessment made by…