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Salt Lake City v. Tax Commission State

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eBook details

  • Title: Salt Lake City v. Tax Commission State
  • Author : Division Two Court of Appeals of Washington
  • Release Date : January 13, 1991
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 64 KB

Description

Plaintiffs Salt Lake City and Salt Lake County ("the City and County") petitioned for, and we granted, writs of review to consider an order of the Utah State Tax Commission ("the Commission"). That order denied the City and Countys motion to intervene in proceedings brought by Mountain States Telephone and Telegraph Company ("Mountain Bell") for a redetermination of a sales and use tax deficiency for 1983 through 1986 that had been fixed initially by Commission staff. After briefing was completed in the present case, the legislature effectively disposed of the underlying substantive taxation issue. Therefore, the taxation matter is moot. However, we address some of the other issues raised because of their importance and the likelihood that they may be raised again. See Burkett v. Schwendiman, 773 P.2d 42, 44 (Utah 1989); State v. Davis, 721 P.2d 894, 895 (Utah 1985); Wickham v. Fisher, 629 P.2d 896, 899-900 (Utah 1981).


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