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BOSTON FIRST NAT. v. SALT LAKE CTY. BD.

No. 890278.

799 P.2d 1163 (1990)

FIRST NATIONAL BANK OF BOSTON, Petitioner, v. COUNTY BOARD OF EQUALIZATION OF SALT LAKE COUNTY, State of Utah; Utah State Tax Commission, Respondents.

Supreme Court of Utah.

October 16, 1990.

Attorney(s) appearing for the Case

J. Frederic Voros, Jr., Salt Lake City, for petitioner.

Bill Thomas Peters, Salt Lake City, for County Bd. of Equalization.

R. Paul Van Dam, Brian L. Tarbet, Salt Lake City, for Tax Com'n.

HALL, Chief Justice:

This case is a review of an order of the Utah State Tax Commission ("Tax Commission") setting the assessment on property owned by First National Bank of Boston ("First National") and from a denial of First National's request for reconsideration. First National challenges the accuracy of the Tax Commission's finding that the expense ratio on the property is 25 percent.

The property at issue in this case is an office building located in...

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