SALT LAKE COUNTY v. STATE TAX COMMISSION

No. 20210938.

2024 UT 11

SALT LAKE COUNTY, Petitioner, v. UTAH STATE TAX COMMISSION and DELTA AIR LINES, INC., Respondents.

Supreme Court of Utah.

Filed November 9, 2023.

Amended April 18, 2024.


Attorney(s) appearing for the Case

Sim Gill , Timothy A. Bodily , Bradley C. Johnson , Timothy J. Bywater , Salt Lake City, for petitioner.

Sean D. Reyes , Att'y Gen., Sarah E. Goldberg , Asst. Att'y Gen., Salt Lake City, for respondent Utah State Tax Commission.

Gary R. Thorup , James D. Gilson , Cole P. Crowther , Salt Lake City, for respondent Delta Air Lines, Inc.

JUSTICE HAGEN authored the opinion of the Court, in which CHIEF JUSTICE DURRANT, ASSOCIATE CHIEF JUSTICE PEARCE, JUSTICE PETERSEN, and JUSTICE POHLMAN joined.


AMENDED OPINION*

2023 UT 24

INTRODUCTION

¶1 To ensure "that each person and corporation pays a tax in proportion to the fair market value of his, her, or its tangible property," the Utah Constitution requires that all tangible property be...

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