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AMAX MAGNESIUM CORP. v. TAX COM'N

No. 880251.

796 P.2d 1256 (1990)

AMAX MAGNESIUM CORPORATION, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

July 18, 1990.

Attorney(s) appearing for the Case

Mark K. Buchi, David K. Detton, Richard G. Wilkins, Salt Lake City, for petitioner.

R. Paul Van Dam, Stephen G. Schwendiman, L.A. Dever, Salt Lake City, and Ronald L. Elton, Tooele, for respondent.

James B. Lee, Kent W. Winterholler, Salt Lake City, for amicus Utah Min. Ass'n.

Bill Thomas Peters, Harriet E. Styler, Salt Lake City, for amicus Utah Ass'n of Counties.

HALL, Chief Justice:

This case is before the court on a writ of review from a Utah State Tax Commission ("Tax Commission") decision determining the 1986 assessed value of petitioner Amax Magnesium Corporation's ("Amax") real and personal property located in Tooele County, Utah.

The Tax Commission originally assessed the value of Amax's property as of January 1, 1986, at $84,332,150. After an informal hearing held on August 25, 1986, the Tax Commission reduced...

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