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Patience LLC v. Salt Lake County Board of Equalization

Patience LLC v. Salt Lake County Board of Equalization, 2021 UT App 4 (Pohlman, J.)

Family Law: Custody Modification

A company purchased a building and the associated land near downtown Salt Lake City and converted the building to an office. The County valued the property at $885,890 for tax purposes. The company appealed to the Board of Equalization, arguing that the valuation should be $550,000. The Board sustained the County’s valuation, and the company appealed to the State Tax Commission. The Commission sustained the County’s valuation. The company appealed. The Utah Court of Appeals affirmed, holding:

  • The company did not show that substantial evidence did not support the Commission’s fair market valuation. Although the company had a problem with the homeless population, that issue was not known at the time the fair market valuation was done.
  • The Commission did not err in rejecting the company’s request to reduce the subject property’s valuation based on equalization when it determined that the company did not identify comparable properties with assessed values that deviated more than 5% from the subject property’s valuation.

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