Utah Railway Co. v. Utah State Tax Commission

DURRANT, Justice:

11 Utah Railway Company petitions for review of a decision of the State Tax Commission upholding an appraised valuation of Utah Railway's taxable property. Utah Railway initially challenged the valuation of its property by the Property Tax Division of the Commission, and the Commission granted a formal hearing. Before the Commission, the *654Division abandoned its initial valuation and argued for a higher valuation. The Commission rejected both Utah Railway's and the Division's requests for differing valuations and adopted the original appraised value.

BACKGROUND

2 Utah Railway was…