Fraughton v. Utah State Tax Comm'n

MORTENSEN, Judge:

¶1 In 2015, Edward J. Fraughton challenged the assessed value on his residence, claiming that promises made in 1973 by unidentified persons from South Jordan City (the City) were key to determining the correct value. Fraughton's challenge was, in large part, successful, resulting in just a three percent difference in the assessed value from Fraughton's claimed value. But Fraughton refused to stipulate to the new assessed value and appealed to the Utah State Tax Commission (the Commission). Fraughton now seeks review of the Commission's final decision that Fraughton had…