BOARD OF EQUALIZATION v. SINCLAIR OIL

No. 910050.

853 P.2d 892 (1993)

BOARD OF EQUALIZATION OF SALT LAKE COUNTY, State of Utah, Petitioner, v. SINCLAIR OIL CORPORATION dba Little America Hotel Company and the Utah State Tax Commission, Respondents.

Supreme Court of Utah.

May 14, 1993.


Attorney(s) appearing for the Case

David E. Yocom, Mary Ellen Sloan, Bill Thomas Peters, Salt Lake City, for Salt Lake County.

Lewis H. Callister, Dorothy C. Pleshe, Salt Lake City, for Sinclair and Little America.

R. Paul Van Dam, Atty. Gen., Rick Carlton, Asst. Atty. Gen., Salt Lake City, for Tax Com'n.


HOWE, Associate Chief Justice:

The Board of Equalization of Salt Lake County ("County") seeks review of a decision of the Utah State Tax Commission fixing the fair market value of Little America Hotel property in Salt Lake City at $31,000,000 for purposes of the 1988 ad valorem tax.

The property consists of a hotel with approximately 850 rooms, a convention facility, coffee shop, dining room, gift shop, and other related facilities. In 1988, the property was...

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