MALLINCKRODT v. SALT LAKE COUNTY

No. 981514.

983 P.2d 566 (1999)

1999 UT 66

Phillip A. and Natalie R. MALLINCKRODT, TRS, Petitioners, v. SALT LAKE COUNTY; County Board of Equalization of Salt Lake County; State of Utah; and Utah State Tax Commission, Respondents.

Supreme Court of Utah.

July 16, 1999.


Attorney(s) appearing for the Case

Philip A. Mallinckrodt, Salt Lake City, for petitioners.

David E. Yocom, Mary Ellen Short, Salt Lake City, for Salt Lake County respondents.

Jan Graham, Att'y Gen., Susan L. Barnum, Michelle Bush, Asst. Att'ys Gen., Salt Lake City, for State respondents.


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) they have proved a lower fair market value. We affirm.

¶ 2 The subject property is a 17...

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