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KENNECOTT CORP. v. UTAH STATE TAX COM'N

No. 920144.

858 P.2d 1381 (1993)

KENNECOTT CORPORATION, Petitioner, v. The UTAH STATE TAX COMMISSION and Salt Lake County, Respondents.

Supreme Court of Utah.

August 27, 1993.

Attorney(s) appearing for the Case

James B. Lee, Maxwell A. Miller, Kent Winterholler, Salt Lake City, for Kennecott.

R. Paul Van Dam, Atty. Gen., Joseph T. Dunbeck, Jr., Asst. Atty. Gen., Salt Lake City, for Tax Com'n, David E. Yocum, Karl L. Hendrickson, Bill Thomas Peters, Salt Lake City, for County.

HALL, Chief Justice:

Kennecott Corporation ("Kennecott") petitions this court to review a Utah State Tax Commission ("Commission") decision whereby the Commission determined the 1988 assessed value of Kennecott's real and personal property. We affirm.

Kennecott's primary business is mining. It owns real property, improvements, and personal property located in Salt Lake County. Kennecott's mining properties are subject to central assessment by the property...

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