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AFAB ENG v. PROP TAX DIV UTAH STATE TAX COMN

No. 20180014-CA.

444 P.3d 547 (2019)

2019 UT App 87

A-FAB ENGINEERING, Appellant, v. PROPERTY TAX DIVISION OF the UTAH STATE TAX COMMISSION, Appellee.

Court of Appeals of Utah.

Filed May 23, 2019.

Attorney(s) appearing for the Case

Lynn Kingston , Attorney for Appellant.

Sean D. Reyes , Salt Lake City, Erin T. Middleton , and Chauntel M. Lopez , Attorneys for Appellee.

Judge David N. Mortensen authored this Opinion, in which Judges Jill M. Pohlman and Diana Hagen concurred.

Opinion

¶1 "[I]n this world nothing can be said to be certain, except death and taxes."1 Nearly as certain is the procedural bar attendant to court challenges when a party has failed to exhaust administrative remedies, resulting in an absence of jurisdiction. A-Fab Engineering (A-Fab...

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