(Download) "Evans & Sutherland Comp. V. State Tax" by Supreme Court Of Utah ~ Book PDF Kindle ePub Free
eBook details
- Title: Evans & Sutherland Comp. V. State Tax
- Author : Supreme Court Of Utah
- Release Date : January 07, 1997
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
This is an appeal from the Third District Court's dismissal of Evans & Sutherland Computer Corporation's ("Evans & Sutherland") petition seeking review by trial de novo of the decision of the Utah State Tax Commission ("the Commission") concerning a real property tax dispute with the Salt Lake County Board of Equalization ("the Board"). The district court ruled that the statute granting that court jurisdiction to review the Commission's decision, section 59-1-601 of the Utah Code, did not apply retroactively and, as a consequence, the court did not have jurisdiction to hear Evans & Sutherland's case. We have jurisdiction over this matter under section 78-2-2(3)(j) of the Utah Code. We reverse the district court's ruling that section 59-1-601 does not apply retroactively to this dispute, but we affirm the dismissal of the action because we find that section 59-1-601 violates article XIII, section 11 and article V, section 1 of the Utah Constitution.