The Appellate Group

Salt Lake County v. Tax Commission

Salt Lake County v. Tax Commission, 2024 UT 11 (Hagen, J.)


The Utah Supreme Court amended its original opinion in this case, 2023 UT 24, after Salt Lake County filed a petition for rehearing. The Court modified the opinion to address the County’s facial challenge to the constitutionality of Utah Code section 59-2-201, the Aircraft Valuation Law. The Utah Supreme Court affirmed, holding: 

  • The County did not show that article XIII, section 6 of the Utah Constitution prohibited the legislature from prescribing a preferred method for valuing aircraft. 
  • Practice tip: Although the Tax Commission lacks jurisdiction to rule on the constitutionality of a statute, it is not prohibited from taking a position on the matter as a party. 
  • Practice tip: Because the County did not argue that an airline is a public utility, the Court assumed, without deciding, that it is not. 

Read the full court opinion