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UTAH HOTEL CO. v. YORGASON

No. 17612.

659 P.2d 1056 (1983)

UTAH HOTEL COMPANY, a Utah corporation, Plaintiff and Appellant, v. R. Milton YORGASON, in his official capacity as Salt Lake County Assessor; and William E. Dunn, Robert G. Salter, William L. Hutchinson, each in their official capacities as members of the Board of Equalization for Salt Lake County, Defendants and Respondents.

Supreme Court of Utah.

February 23, 1983.

Attorney(s) appearing for the Case

Louis H. Callister, Jr., Dorothy C. Pleshe, Salt Lake City, for plaintiff and appellant.

Ted L. Cannon, Bill Thomas Peters, Salt Lake City, for defendants and respondents.

HALL, Chief Justice:

Plaintiff Utah Hotel Company appeals the dismissal of its petition for extraordinary writ to compel defendants Salt Lake County Assessor (Yorgason) and Board of Equalization (Dunn, Salter and Hutchinson) to roll back the 1980 valuation of its real property to the value established by the State Tax Commission for the year 1978. Resolution of this appeal requires the interpretation and application of U.C.A., 1953, § 59-5-109(2) (roll back statute...

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