BD. OF EQUALIZATION v. STATE TAX COM'N

Nos. 940100, 950084.

927 P.2d 176 (1996)

COUNTY BOARD OF EQUALIZATION OF SALT LAKE COUNTY, State of Utah, Petitioner, v. UTAH STATE TAX COMMISSION and Evans & Sutherland Computer Corp., Respondents.

Supreme Court of Utah.

November 15, 1996.


Attorney(s) appearing for the Case

Mary Ellen Sloan, Douglas R. Short, Salt Lake City, for plaintiff.

Jan Graham, Att'y Gen., Salt Lake City, for Tax Commission.

Ken P. Jones, Salt Lake City, for Evans & Sutherland.


ZIMMERMAN, Chief Justice:

The Salt Lake County Board of Equalization ("Board") seeks review of an order of the Utah State Tax Commission ("Commission") granting Evans & Sutherland Computer Corporation ("Evans & Sutherland") an exemption from Utah's privilege tax. We affirm the Commission's order.

Evans & Sutherland, a for-profit corporation, leases six parcels of land from the University of Utah. The parcels are located in Research Park, which...

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