[DOWNLOAD] "Board Equalization Salt Lake County v." by Supreme Court Of Utah * eBook PDF Kindle ePub Free

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eBook details

• Title: Board Equalization Salt Lake County v.
• Author : Supreme Court Of Utah
• Release Date : January 31, 1994
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 63 KB

Description

STEWART, Associate Chief Justice : This case is before this Court on a petition to review a decision of the Utah State Tax Commission. The Commission held that
the Salt Lake County Assessor could not assess First Security Leasing Company (FSLC) personal property tax on equipment that
FSLC sold to others and was subject to security interests, in the form of a lease, in favor of FSLC. The Commission ruled
that FSLC was a secured creditor, not the owner of the equipment, for the purpose of assessing personal property taxes under
Utah Code Ann. § 59-2-303(1). We affirm.

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