DECKER LAKE VENTURES v. STATE TAX COM'N

No. 20130757.

356 P.3d 1243 (2015)

2015 UT 66

DECKER LAKE VENTURES, LLC c/o Mallard Creek Capital Partners, Appellant, v. UTAH STATE TAX COMMISSION, Board of Equalization of Salt Lake County, Respondents.

Supreme Court of Utah.

August 11, 2015.


Attorney(s) appearing for the Case

Samuel A. Lambert , Salt Lake City, for appellant.

John C. McCarrey and Laron J. Lind , Salt Lake City, for appellee Utah State Tax Commission.

Sim Gill and Bradley C. Johnson , Salt Lake City, for appellee Board of Equalization of Salt Lake County, State of Utah.

Associate Chief Justice LEE authored the opinion of the Court in which Chief Justice DURRANT, Justice DURHAM, Justice PARRISH, and Justice HIMONAS joined.


¶ 1 This is an appeal from a decision of the Utah Tax Commission under Utah Code section 59-2-1006. In an equalization proceeding under this provision, the Commission is directed to "adjust property valuations to reflect a value equalized with the assessed value of other comparable properties...

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