ALLIANT TECHSYSTEMS v. SALT LAKE BD.

No. 20100029.

270 P.3d 441 (2012)

2012 UT 4

ALLIANT TECHSYSTEMS, INC., Petitioner and Appellant, v. SALT LAKE BOARD OF EQUALIZATION, Utah State Tax Commission, and Granite School District, Respondents and Appellees.

Supreme Court of Utah.

January 20, 2012.


Attorney(s) appearing for the Case

Mark L. Shurtleff , Att'y Gen., John C. McCarrey , Laron J. Lind , Assistant Att'ys Gen., Salt Lake City, for appellee Utah State Tax Commission.

Mary Ellen Sloan , Kelly W. Wright , Salt Lake City, for appellee Salt Lake County Board of Equalization.

John E.S. Robson , Robert G. Crockett , Salt Lake City, for appellee Granite School District.

David J. Crapo , Douglas C. Smith , Salt Lake City, for appellant.


Associate Chief Justice DURRANT, opinion of the Court:

INTRODUCTION

¶ 1 In this appeal, we are asked to interpret section 59-4-101 of the Utah Code (the Privilege Tax Statute or the Statute). The Privilege Tax Statute provides that an entity may be taxed on the privilege of beneficially using or possessing property in connection with a for-profit business, when the owner of that property is exempt from taxation.1 But the...

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