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UNION PACIFIC R.R. v. UTAH STATE TAX COM'N

Nos. 970527, 980304, 981417.

999 P.2d 17 (2000)

2000 UT 40

UNION PACIFIC RAILROAD COMPANY, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent. Beaver County, Box Elder County, Cache County, Davis County, Iron County, Juab County, Millard County, Morgan County, Salt Lake County, Summit County, Tooele County, Utah County, Washington County, and Weber County, Intervenors. Union Pacific Railroad Company, Plaintiff and Appellant, v. Utah State Tax Commission, Defendant and Appellee.

Supreme Court of Utah.

April 21, 2000.

Attorney(s) appearing for the Case

Robert A. Peterson, Karen L. Martinez, Salt Lake City, for Union Pacific.

Jan Graham, Att'y Gen., John C. McCarrey, Michelle Bush, Asst. Att'ys Gen., Salt Lake City, for the Tax Commission.

Bill Thomas Peters, Salt Lake City, for the Intervening counties.

DURHAM, Justice:

¶1 This case arises from a dispute between Union Pacific Railroad Company ("UPRR") and the Utah State Tax Commission ("Tax Commission") over the valuation of UPRR's assets for ad valorem tax purposes for the tax years 1991 through 1994. Several Utah counties (the "Counties") in which UPRR does business were also parties to the dispute before the Tax Commission.

¶2 Dissatisfied with the Tax Commission's findings of fact and conclusions...

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