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CHEVRON U.S.A. v. STATE TAX COM'N

No. 920546-CA.

847 P.2d 418 (1993)

CHEVRON U.S.A., INC.; and Amoco Oil Company, Petitioners, v. UTAH STATE TAX COMMISSION; Davis County; and Salt Lake County, Respondents.

Court of Appeals of Utah.

Rehearing Denied March 26, 1993.

Attorney(s) appearing for the Case

Leonard J. Lewis and John W. Andrews, Salt Lake City, for petitioners.

Jan Graham and Brian L. Tarbet, Salt Lake City, for Utah State Tax Com'n.

Melvin C. Wilson, Gerald E. Hess, Farmington, David E. Yocum, Bill Thomas Peters, Salt Lake City, for Davis and Salt Lake Counties.

Before BENCH, GARFF, and RUSSON, JJ.

OPINION

BENCH, Judge:

Petitioners, Chevron U.S.A., Inc, and Amoco Oil Company, seek review of separate, but congruent, rulings by the Utah State Tax Commission. In both cases, the Commission held that petitioners' refineries would be centrally assessed for purposes of their 1989 property taxes. The cases have been consolidated for purposes of our review. We reverse.

BACKGROUND

The petitioners were notified by the Property Tax Division of...

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