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EVANS & SUTHERLAND COMP. v. UTAH STATE TAX COMMISSION

No. 960009.

953 P.2d 435 (1997)

EVANS & SUTHERLAND COMPUTER CORP., Plaintiff and Appellant, v. UTAH STATE TAX COMMISSION and County Board of Equalization of Salt Lake County, State of Utah, Defendants and Appellees.

Supreme Court of Utah.

October 7, 1997.

Attorney(s) appearing for the Case

Ken P. Jones, Salt Lake City, for plaintiff and appellant.

Jan Graham, Atty. Gen., Michelle Bush, Asst. Atty. Gen., Salt Lake City, for Tax Commission.

Mary Ellen Sloan, Douglas R. Short, Salt Lake City, for Board of Equalization.

ZIMMERMAN, Chief Justice:

This is an appeal from the Third District Court's dismissal of Evans & Sutherland Computer Corporation's ("Evans & Sutherland") petition seeking review by trial de novo of the decision of the Utah State Tax Commission ("the Commission") concerning a real property tax dispute with the Salt Lake County Board of Equalization ("the Board"). The district court ruled that the statute granting that court jurisdiction to review the Commission...

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