BEAVER COUNTY v. PROPERTY TAX DIV.

Nos. 20040236, 20040241.

128 P.3d 1187 (2006)

2006 UT 6

BEAVER COUNTY, Box Elder County, Cache County, Carbon County, Daggett County, Davis County, Duchesne County, Emery County, Garfield County, Grand County, Iron County, Juab County, Kane County, Millard County, Morgan County, Piute County, Rich County, Salt Lake County, San Juan County, Sanpete County, Sevier County, Summit County, Tooele County, Uintah County, Utah County, Wasatch County, Washington County, and Weber County, Petitioners, v. PROPERTY TAX DIVISION OF the UTAH STATE TAX COMMISSION, and PacifiCorp, Respondents.

Supreme Court of Utah.

January 24, 2006.


Attorney(s) appearing for the Case

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

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

David J. Crapo, Salt Lake City, for respondent PacifiCorp.


WILKINS, Associate Chief Justice:

¶ 1 This case is a cross-petition for a writ of review of the Utah State Tax Commission's determination that it could equitably toll the statutory period on issuing escaped property taxes to allow its Property Tax Division to issue an assessment for such taxes against PacifiCorp, a utility company, after the statutory period for such issuances had expired; that the Utah State Tax Division's assessment of unpaid taxes was incorrect...

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