Tax Judges and Decisions

The following opinions were issued by district court judges designated to hear taxation cases and are published on this site periodically pursuant to Rule 6-103 of the Code of Judicial Administration.

• Tax Court Judges - PDF

• Alliant Techsystems, Inc v. Salt Lake County Board of Equalization, Utah State Tax Commission and Granite School District - Order (1/2/2013)
• Alliant Techsystems, Inc v. Salt Lake County Board of Equalization, Utah State Tax Commission and Granite School District - Ruling on Petitioner's and Respondents' Cross Motions for Summary Judgement
• Aycock v. State Tax Commission - Order Denying Motion to Intervene (9/13/11)
• Aycock v. State Tax Commission - Order Granting Motion to Dismiss (6/27/13)
• PacifiCorp, et al. v. Utah State Tax Comm’n - Memorandum Decision and Order (1/23/2020)
• See's Candies v. Auditing Division of the Utah State Tax Commission - Findings of Fact and Conclusions of Law (10/6/16)
• Robert C. Steiner & Wendy Steiner-Reed Vs. Utah State Tax Commission - Ruling And Order On Cross-Motions For Summary Judgment (1/30/18)
• Strawberry Electric v. State Tax Commission - Findings of Fact and Conclusions of Law (8/30/07)
• T-Mobile v. Utah State Tax Commission - Memorandum Decision (1/23/08)
• T-Mobile v. State Tax Commission - Findings of Fact and Conclusions of Law and Final Decision (4/7/09)
• T-Mobile v. Utah State Tax Commission - Amended Memorandum Decision and Order Denying Cross-Motions for Summary Judgment (11/21/18)
• Verizon Wireless v. Property Tax Division - Order Granting Partial Summary Judgement on the Issue of Taxing Spectrum (3/9/09)
• Union Pacific Railroad v. Affected Counties v. State Tax Commission - Memorandum Decision and Order (5/1/13)
• WB Games, Inc. et al. v. Utah State Tax Comm’n, et al. - Memorandum Decision and Order (4/19/2021)