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CTY. BD. OF EQUAL. v. STICHTING MAYFLOWER RECREATIONAL FONDS

No. 960280-CA.

943 P.2d 238 (1997)

COUNTY BOARD OF EQUALIZATION OF WASATCH COUNTY, State of Utah, Petitioner, v. STICHTING MAYFLOWER RECREATIONAL FONDS, Stichting Mayflower Fonds, and Utah State Tax Commission, Respondents.

Court of Appeals of Utah.

July 25, 1997.

Attorney(s) appearing for the Case

Daniel H. Matthews, Heber City, Bill Thomas Peters and Joseph T. Dunbeck, Jr., Salt Lake City, for Petitioner.

Jan Graham, Kelly W. Wright, and John C. McCarrey, Salt Lake City, for Respondent Utah Tax Commission.

E. Craig Smay, Salt Lake City, for Respondent Mayflower.

Before GREENWOOD, JACKSON and ORME, JJ.

ORME, Judge:

The Wasatch County Board of Equalization (the County) seeks review of an order of the Utah State Tax Commission (the Commission) finding that certain real property owned by Stichting Mayflower Recreational Fonds (Mayflower) qualified for preferential greenbelt tax treatment under the Farmland Assessment Act (the FAA) for the tax years 1992 and 1993. We affirm in part and reverse in part.

FACTS1

Mayflower...

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