T-MOBILE USA, INC. v. UTAH STATE TAX COM'N

Nos. 20090298, 20090308.

254 P.3d 752 (2011)

2011 UT 28

T-MOBILE USA, INC., Plaintiff and Appellee, v. UTAH STATE TAX COMMISSION, Defendant and Appellant, and Beaver County, Box Elder County, Cache County, Davis County, Iron County, Juab County, Millard County, Morgan County, Salt Lake County, Summit County, Tooele County, Utah County, Wasatch County, Washington County, and Weber County, Affected Parties in Interest and Appellees.

Supreme Court of Utah.

June 3, 2011.


Attorney(s) appearing for the Case

Mark K. Buchi , Steven P. Young , Salt Lake City, for plaintiff.

Mark L. Shurtleff , Att'y Gen., Laron Lind , Asst. Att'y Gen., Salt Lake City, for defendant.

David W. Scofield , Thomas W. Peters , Salt Lake City, for affected parties in interest and appellees.


Justice PARRISH, opinion of the Court:

INTRODUCTION

¶ 1 The Utah State Tax Commission (the "Commission") assessed T-Mobile USA, Inc.'s ("T-Mobile") taxable Utah property for the 2003 tax year. T-Mobile sought a de novo review of the Commission's assessment in the district court, sitting as a tax court, pursuant to Utah Code sections 59-1-601 and 602. Several Utah counties1 (the "Counties") now appeal the tax court's final...

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