The Appellate Group

Miller Theatres v. Tax Commission

Miller Theatres v. Tax Commission, 2024 UT 8 (Pohlman, J.)

Administrative Law

A group of property owners petitioned the tax commission for adjustments to the fair market value of their property taxes for the 2020 tax year, arguing that the COVID-19 pandemic and associated government issues amounted to a circumstance beyond their control for purposes of Utah Code section 59-2-1004.6. The Tax Commission rejected their argument, and the property owners appealed. The Utah Supreme Court affirmed, holding:

  • Utah Code subsection 59-2-1004.6(1)(n) permits only the Commission to add to the legislatively enumerated events that put the Access Interruption Statute into play, provided that the additional event is similar to the enumerated events and the Commission makes the determination through the rulemaking process. Because the pandemic is not an enumerated event and has not been added as a qualifying event by rule, the Commission’s decision was proper.

Read the full court opinion