Legal Opinion
Kennecott Corp. v. State Tax Commission of Utah
Utah Supreme Court
Decided October 27, 1993No. 920149PublishedCited by 11 opinions
1Opinion of the Court
HALL, Chief Justice:
Defendants Salt Lake County (the “County”) and State Tax Commission of Utah (the “Commission”) appeal from an order of summary judgment issued by the Third Judicial District Court in favor of plaintiff Kennecott Corporation (“Kenne-cott”). We reverse.
I. FACTS
The material facts in this ease are not in dispute. On May 24, 1983, Kennecott received a notice of assessment from the Commission informing Kennecott of its property tax 'liability (the “assessment”) for 1983. Kennecott filed a timely objection to the assessment pursuant to Utah Code Ann. § 59-7-12 1 and paid its…
2Cases cited19 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Monarrez v. Utah Department of TransportationUtah Supreme Court · 2016
- State v. GuardUtah Supreme Court · 2015
- V-1 Oil Co. v. Utah State Tax CommissionUtah Supreme Court · 1997
- Crossroads Plaza Ass'n v. PrattUtah Supreme Court · 1996
- Shaw v. Layton Const. Co., Inc.Court of Appeals of Utah · 1994
6 more not listed; retrieve them via the Exa API.