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A.E., INC. v. SUMMIT COUNTY COMM'N

No. 20000502-CA.

35 P.3d 1153 (2001)

2001 UT App 322

A.E., INC., a Utah corporation, Plaintiff and Appellant, v. SUMMIT COUNTY COMMISSION, Summit County Board of Equalization, Summit County Assessor, and Summit County Treasurer, Defendants and Appellees.

Court of Appeals of Utah.

November 1, 2001.

Attorney(s) appearing for the Case

Milo S. Marsden, Bendinger, Crockett, Peterson & Casey, Salt Lake City, for Appellant1

Robert W. Adkins, David G. Bayles, David L. Thomas, and Jami Brackin, Summit County Atty. Office, Coalville, for Appellees.

Before Judges GREENWOOD, BENCH, and ORME.

OPINION

ORME, Judge.

¶ 1 A.E., Inc., a Utah corporation, appeals a decision of the district court holding that for the years 1992 through 1996, Deer Valley property owned by A.E. was not entitled to the residential property tax rate reduction provided in Utah Code Ann. § 59-2-103(2) (2000).2 We affirm.

BACKGROUND3

¶ 2 A.E. is the owner of real property in Deer Valley...

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