ALLIANT TECHSYSTEM, INC. v. TAX COM'N

No. 20020904-CA.

80 P.3d 582 (2003)

2003 UT App 374

ALLIANT TECHSYSTEM, INC., Petitioner, v. TAX COMMISSION and Salt Lake County Board of Equalization, Respondents.

Court of Appeals of Utah.

November 6, 2003.


Attorney(s) appearing for the Case

Maxwell A. Miller and Randy M. Grimshaw, Parsons Behle & Latimer, Salt Lake City, for Petitioner.

Mark L. Shurtleff, Atty. Gen., Laron J. Lind, Asst. Atty. Gen., Mary Ellen Sloan, and Jason S. Rose, Salt Lake City, for Respondents.

Before JACKSON, P.J., BENCH and DAVIS, JJ.


OPINION

BENCH, Judge:

¶ 1 Alliant Techsystem, Inc. (ATK) seeks review of an amended order of the Utah State Tax Commission (Commission) granting a motion to dismiss tax appeals for lack of subject matter jurisdiction. We affirm the Commission's order.

BACKGROUND

¶ 2 ATK owns twenty-three parcels of property in Salt Lake County. ATK also leases nine other parcels: six are owned by the United States Navy (Navy), two are owned by...

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