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UTAH RAILWAY CO. v. UTAH STATE TAX COM'N

No. 970528.

5 P.3d 652 (2000)

2000 UT 49

UTAH RAILWAY COMPANY, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent. Utah Association of Counties, Intervenor.

Supreme Court of Utah.

June 9, 2000.

Attorney(s) appearing for the Case

Robert A. Peterson, John H. Bogart, Salt Lake City, for petitioner.

Jan Graham, Att'y Gen., Brian L. Tarbet, Michelle Bush, John C. McCarrey, Asst. Att'ys Gen., Salt Lake City, for respondent.

Bill Thomas Peters, Salt Lake City, for intervenor.

DURRANT, Justice:

¶ 1 Utah Railway Company petitions for review of a decision of the State Tax Commission upholding an appraised valuation of Utah Railway's taxable property. Utah Railway initially challenged the valuation of its property by the Property Tax Division of the Commission, and the Commission granted a formal hearing. Before the Commission, the Division abandoned its initial valuation and argued for a higher...

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