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ALLIANT TECHSYSTEMS v. SALT LAKE COUNTY BD. OF EQUAL.

No. 20030612.

110 P.3d 691 (2005)

2005 UT 16

ALLIANT TECHSYSTEMS, INC., Plaintiff and Appellee, v. SALT LAKE COUNTY BOARD OF EQUALIZATION and the Utah State Tax Commission, Defendants and Appellees. Lee Gardner in his official capacity as Salt Lake County Assessor and Granite School District, Intervenors and Appellants.

Supreme Court of Utah.

March 11, 2005.

Attorney(s) appearing for the Case

Randall M. Grimshaw, Maxwell A. Miller, Salt Lake City, for Alliant Techsystems, Inc.

John E.S. Robson, J. David Pearce, Salt Lake City, for Granite School District.

Kelly W. Wright, Morgan, for County Assessor.

Mark L. Shurtleff, Att'y Gen., Raymond A. Hintze, Deputy Att'y Gen., John C. McCarrey, Asst. Att'y Gen., Salt Lake City, for Utah State Tax Commission.

J. Craig Smith, Scott M. Ellsworth, Salt Lake City, for County Board of Equalization.

WILKINS, Associate Chief Justice:

¶ 1 The Salt Lake County Assessor, Lee Gardner (the "Assessor"), and Granite School District ("Granite") appeal the decision of a district court tax judge that approved a settlement agreement between Alliant Techsystems, Inc. ("Alliant") and the Salt Lake County Board of Equalization (the "BOE"), wherein the BOE agreed to refund $5 million to Alliant to settle disputes over the amount of taxes Alliant owed for tax years 1995...

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