UTAH ASS'N OF COUNTIES v. TAX COM'N

Nos. 920452, 930438 and 930530.

895 P.2d 825 (1995)

UTAH ASSOCIATION OF COUNTIES, a Utah nonprofit corporation, and Box Elder, Morgan, Salt Lake, Utah, and Weber Counties, political subdivisions of the State of Utah, Petitioners, v. TAX COMMISSION OF the STATE OF UTAH, ex rel. MCI TELECOMMUNICATIONS CORPORATION, Respondents.

Supreme Court of Utah.

April 19, 1995.


Attorney(s) appearing for the Case

Bill Thomas Peters, Salt Lake City, for petitioners.

Jan Graham, Atty. Gen., Brian L. Tarbet, Asst. Atty. Gen., Salt Lake City, for Tax Com'n.

Maxwell A. Miller, William J. Evans, K.C. Jensen, Salt Lake City, and Douglas A. Richards, Washington, DC, for MCI.


HOWE, Justice:

The Utah Association of Counties (UAC) and Box Elder, Morgan, Salt Lake, Utah, and Weber Counties (collectively "the Counties") seek review of a decision of the Utah State Tax Commission assessing the fair market value of the operating property of MCI Telecommunications (MCIT) for ad valorem tax purposes at $5,506,900,000 as of the lien date of January 1, 1990. The Commission determined that .45% of that amount, $24,781,050, was allocable to Utah.<...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases