County Board of Equalization v. State Tax Commission Ex Rel. Sunkist Service Co.

STEWART, Justice:

This case is here on a petition filed by the Salt Lake County Board of Equalization to review an order of the Utah State Tax Commission which held that real property belonging to Sunkist Service Company was not subject to reassessment by Salt Lake County as an “escaped assessment” under Utah Code Ann. § 59-5-17 (1974), *292even though a building on the real property had not been included in the assessment.

The County’s 1984 assessment notice for the subject property did not show any improvements on the property. However, a building on the property was under construction and was 85…