Alta Pacific Associates, Ltd. v. Utah State Tax Commission

I concur in the result reached in the lead opinion and generally concur with its reasoning. I write separately to address two matters: (1) the applicable standard of review and (2) the importance of considering the duration of the federal contracts and the rental subsidies.

A. Standard of Review

The lead opinion concludes that the Commission’s decision to treat federally subsidized projects as a distinctly separate type of property and to consider the benefits and burdens of the federal contracts amounts to a finding of fact. As such, it would be entitled to “deference,” governed by a…