Hercules Inc. v. Utah State Tax Commission

*170OPINION

GREENWOOD, Judge:

Hercules Incorporated (Hercules) seeks review of the Utah State Tax Commission’s (Commission) decision regarding Salt Lake County’s tax assessment of Hercules’s real property as of January 1, 1990. We affirm.

BACKGROUND

Hercules is a worldwide producer of a wide variety of products. It operates through eight business groups, which in turn operate forty major plants across the United States. One of Hercules’s business groups is the Aerospace group which designs and produces aerospace propulsion systems and products and composite structures. Among other products, the…