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BLAINE HUDSON PRINTING v. TAX COM'N

No. 930709-CA.

870 P.2d 291 (1994)

BLAINE HUDSON PRINTING, Petitioner, v. UTAH STATE TAX COMMISSION, and Salt Lake County Commission, Respondents.

Court of Appeals of Utah.

March 1, 1994.

Attorney(s) appearing for the Case

G. Blaine Davis (Argued), Midvale, for petitioner.

Jan Graham, State Atty. Gen., Joseph T. Dunbeck, Jr., Kelly W. Wright (Argued), Asst. Atty. Gen., Salt Lake City, for respondent Tax Commission.

David Yocum, Salt Lake County Atty., Bill Thomas Peters (Argued), Sp. Deputy County Atty., Parsons, Davies, Kinghorn & Peters, Salt Lake City, for respondent Salt Lake County.

Before ORME, Associate P.J., and DAVIS and JACKSON, JJ.

OPINION

ORME, Associate Presiding Judge:

Petitioner Blaine Hudson Printing seeks review of the decision of the Utah State Tax Commission dismissing Hudson's appeal of the Salt Lake County Commission's refusal to refund property taxes previously paid by Hudson. We affirm the decision of the Tax Commission on jurisdictional grounds.

FACTS

Blaine Hudson Printing paid its personal property taxes without protest from 1986 to 1990. Salt Lake...

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