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COUNTY BD. OF EQUAL. v. STICHTING MAYFLOWER RECREATIONAL FONDS

No. 980013.

6 P.3d 559 (2000)

2000 UT 57

COUNTY BOARD OF EQUALIZATION OF WASATCH COUNTY, State of Utah, Petitioner, v. STICHTING MAYFLOWER RECREATIONAL FONDS, Stichting Mayflower Mountain Fonds, and Utah State Tax Commission, Respondents.

Supreme Court of Utah.

July 7, 2000.

Attorney(s) appearing for the Case

Daniel H. Matthews, Joseph T. Dunbeck, Jr., Heber City, for petitioner.

Jan Graham, Att'y Gen., Timothy A. Bodily, John C. McCarrey, Kelly W. Wright, Asst. Att'ys Gen., E. Craig Smay, Salt Lake City, for respondents.

On Certiorari to the Utah Court of Appeals

DURRANT, Justice:

¶1 We granted petitions for a writ of certiorari to review the Utah Court of Appeals' decision in County Board of Equalization of Wasatch County v. Stichting Mayflower Recreational Fonds, 943 P.2d 238 (Utah Ct.App.1997). In that case, the court of appeals affirmed a ruling by the Utah State Tax Commission (Commission) that three parcels of real property...

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