Kimball Condominiums Owners Ass'n v. County Board of Equalization of Salt Lake County

STEWART, Associate Chief Justice:

Kimball Condominiums Owners Association (the Association) challenges Utah State Tax Commission rulings on property tax assessments for 1990,1991, and 1992 on condominiums owned by members of the Association. Rather than valuing the Association’s condominiums according to the market value of each condominium as if it were a single residence, the Salt Lake County Assessor valued each condominium based on the market value of all the timeshares in that condominium. The Salt Lake County Board of Equalization rejected the Assessor’s valuation method for the year…