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BEAVER v. QWEST, INC.

Nos. 990771, 20000140, 990268.

31 P.3d 1147 (2001)

2001 UT 81

BEAVER, Box Elder, Cache, Carbon, Davis, Duchesne, Emery, Garfield, Grand, Iron, Juab, Kane, Millard, Morgan, Piute, Rich, Salt Lake, Sanpete, Sevier, Summit, Tooele, Uintah, Utah, Wasatch, Washington, Wayne, and Weber Counties, on behalf of themselves and all other persons or entities similarly situated, Plaintiffs and Appellants, v. QWEST, INC., Defendants and Appellees. Beaver, Box Elder, Cache, Carbon, Davis, Duchesne, Emery, Garfield, Grand, Iron, Juab, Kane, Millard, Morgan, Piute, Rich, Salt Lake, Sanpete, Sevier, Summit, Tooele, Uintah, Utah, Wasatch, Washington, Wayne, and Weber Counties, on behalf of themselves and all other persons or entities similarly situated, Petitioners, v. Utah Public Service Commission ex rel. Qwest, Inc., Respondent.

Supreme Court of Utah.

September 7, 2001.

Attorney(s) appearing for the Case

Bill Thomas Peters, David W. Scofield, Salt Lake City, for the Counties.

George M. Haley, Robert L. Stolebarger, Jessica L. Dillon, Christine T. Greenwood, Gregory B. Monson, David L. Mortensen, Salt Lake City, for Qwest Public Service Commission, amicus curiae.

Michael L. Ginsberg, Sandy J. Mooy, Salt Lake City, for the Public Service Commission.

HOWE, Chief Justice:

¶ 1 We have consolidated an appeal by Beaver County and twenty-four other counties of this state (the Counties) from a district court judgment with the Counties' petition for review of a Utah Public Service Commission (PSC) decision. At issue in both cases is the proper disposition of an award of $16.9 million made to U.S. West Communications, Inc. (now Qwest, Inc.), by the Utah State Tax Commission for an overpayment of property taxes made...

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