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IN RE WEST SIDE PROPERTY ASSOCIATES

No. 981425.

13 P.3d 168 (2000)

2000 UT 85

In re WEST SIDE PROPERTY ASSOCIATES, a Utah limited partnership fka Westgate Business Center Associates, a Utah limited partnership, dba Westgate Business Center, Debtor.

Supreme Court of Utah.

October 27, 2000.

Attorney(s) appearing for the Case

Peter Watson Billings, Jr., Gary E. Jubber, Salt Lake City, for West Side Property Associates.

David E. Yocum, Mary Ellen Sloan, Salt Lake City, for Salt Lake County.

RUSSON, Associate Chief Justice:

¶ 1 This case is before us on certification from the United States Bankruptcy Court for the District of Utah Central Division. The federal bankruptcy court has asked us to rule on the following two questions of Utah law:

1. Does Salt Lake County's assessment of property tax on a building omitted from West Side Property Associates' tax assessment notices for 1992 through 1996,...

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