SALT LAKE COUNTY BD. v. TAX COM'N

No. 20040028-CA.

106 P.3d 182 (2004)

2004 UT App 472

SALT LAKE COUNTY BOARD OF EQUALIZATION, State of Utah, Plaintiff and Appellant, v. TAX COMMISSION; and Rio, Inc. dba Rio Grande Café, Defendants and Appellees.

Court of Appeals of Utah.

December 23, 2004.


Attorney(s) appearing for the Case

Mary Ellen Sloan and Jason Rose, Salt Lake City, for Appellant.

Mark L. Shurtleff, atty. gen., Timothy A. Bodily, asst. atty. gen., and John W. Call, Nygaard Coke & Vincent, Salt Lake City, for Appellees.

Before BILLINGS, P.J., DAVIS and ORME, JJ.


OPINION

BILLINGS, Presiding Judge:

¶ 1 The Salt Lake County Board of Equalization the Board appeals the district court's granting of summary judgment to Rio, Inc. dba Rio Grande Café (Rio), which upheld the Utah State Tax Commission's the Tax Commission decision (1) granting a privilege tax exemption to Rio, see Utah Code Ann. § 59-4-101 (1995), and (2) denying the Board's assessment of an escaped property tax on Rio, see Utah...

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