STEWART, Justice:
¶ 1 This case is a review of a Utah State Tax Commission decision affirming the Salt Lake County Board of Equalization's valuation of Phillip A. and Natalie R. Mallinckrodt's property for the 1995 tax year. The Mallinckrodts argue that (1) the valuation is not supported by substantial evidence and (2)
¶ 2 The subject property is a 17...
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