Walmart v. Tax Commission
Walmart v. Tax Commission, 2025 UT App 28 (Harris, J.)
Civil
The Utah Court of Appeals held:
- The district court did not err in admitting tax commission documents into the record or considering its valuation figures.
- The district court did not err in applying the definition of “fair market value.” The evidentiary record supported its factual findings.
- Practice tip: Assessments of fair market value are deemed to involve factual questions upon which assessors are afforded deference.