Legal Opinion
Alliant Techsystem, Inc. v. Tax Commission
Court of Appeals of Utah
Decided November 6, 2003No. 20020904-CAPublished
1Opinion of the Court
OPINION
BENCH, Judge:
¶ 1 Alliant Techsystem, Inc. (ATK) seeks review of an amended order of the Utah State Tax Commission (Commission) granting a motion to dismiss tax appeals for lack of subject matter jurisdiction. We affirm the Commission’s order.
BACKGROUND
¶ 2 ATK owns twenty-three parcels of property in Salt Lake County. ATK also leases nine other parcels: six are owned by the United States Navy (Navy), two are owned by Nuteam Pension and Profit Sharing Plan (Nuteam), and one is owned by Kennecott Copper (Kennecott). In 2001, ATK protested Salt Lake County’s assessment of property taxes…
2Cases cited6 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Mennonite Board of Missions v. AdamsSupreme Court of the United States · 1983
- Tulsa Professional Collection Services, Inc. v. PopeSupreme Court of the United States · 1988
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Dillman v. FosterUtah Supreme Court · 1982
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