UTAH POWER & LIGHT v. UTAH STATE TAX COM'N

No. 15256.

590 P.2d 332 (1979)

UTAH POWER & LIGHT COMPANY, a corporation, Plaintiff, v. UTAH STATE TAX COMMISSION, Defendant.

Supreme Court of Utah.

January 17, 1979.


Attorney(s) appearing for the Case

Sidney G. Baucom and Verl R. Topham, Salt Lake City, for plaintiff.

Robert B. Hansen, Atty. Gen., G. Blaine Davis, Asst. Atty. Gen., Salt Lake City, for defendant.


CROCKETT, Justice:

We here review, pursuant to the provisions of Section 59-5-76, U.C.A. 1953, as amended, a decision of the State Tax Commission ("Commission" herein) that the assessment of the Utah Utility properties of Utah Power & Light Company ("Utah Power" herein) as of January 1, 1976, was a reasonable valuation of those properties.

The decision was issued by the Commission after a hearing on Utah Power's timely protest against the assessment, as...

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