Salt Lake City v. Tax Commission of the State Ex Rel. Mountain States Telephone & Telegraph Corp.

ZIMMERMAN, Justice:

Plaintiffs Salt Lake City and Salt Lake County (“the City and County”) petitioned for, and we granted, writs of review to consider an order of the Utah State Tax Commission (“the Commission”). That order denied the City and County’s motion to intervene in proceedings brought by Moun tain States Telephone and Telegraph Company (“Mountain Bell”) for a redetermination of a sales and use tax deficiency for 1983 through 1986 that had been fixed initially by Commission staff. After briefing was completed in the present case, the legislature effectively disposed of the underlying…