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BOARD OF EQUALIZATION v. FIRST SEC. LEASING

No. 930229.

881 P.2d 877 (1994)

BOARD OF EQUALIZATION OF SALT LAKE COUNTY, State of Utah, Petitioner, v. FIRST SECURITY LEASING COMPANY and Utah State Tax Commission, Respondents.

Supreme Court of Utah.

August 31, 1994.

Attorney(s) appearing for the Case

Jan Graham, Atty. Gen. and Kelly W. Wright, Asst. Atty. Gen., Salt Lake City, for Utah State Tax Com'n.

David E. Yocom and Mary Ellen Sloan, Salt Lake City, for Bd. of Equalization.

Kevan Eyre and Brad Morris, Salt Lake City, for First Sec. Leasing Co.

STEWART, Associate Chief Justice:

This case is before this Court on a petition to review a decision of the Utah State Tax Commission. The Commission held that the Salt Lake County Assessor could not assess First Security Leasing Company (FSLC) personal property tax on equipment that FSLC sold to others and was subject to security interests, in the form of a lease, in favor of FSLC. The Commission ruled that FSLC was a secured creditor, not the owner of the equipment...

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