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ACTION TV v. CTY. BD. OF EQUALIZATION

No. 981253-CA.

986 P.2d 108 (1999)

1999 UT App 231

ACTION TV, et al., Petitioner, v. COUNTY BOARD OF EQUALIZATION OF SALT LAKE COUNTY, Respondent.

Court of Appeals of Utah.

July 29, 1999.

Attorney(s) appearing for the Case

Mark K. Buchi, Gary R. Thorup, and Steven P. Young, Holme Roberts & Owen LLP, Salt Lake City, for Petitioner.

Mary Ellen Sloan and Michelle Bush, Asst. Atty. Gen., Salt Lake City, for Respondent.

Before BILLINGS, DAVIS, and ORME, JJ.

OPINION

ORME, Judge:

¶ 1 Action TV seeks review of a final decision of the Utah State Tax Commission concluding, first, that Action TV's rent-to-own personal property, unreported on its personal property affidavits for the tax years 1989 through 1995, is "escaped property" subject to a five-year retroactive assessment and, second, that the fair market value of its rent-to-own personal property was properly...

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