Beaver County v. WilTel, Inc.

BVLaw
Full Text of Court Cases
January 28, 2000
4813 Telephone Communications, Except Radiotelephone
517311 Wired Telecommunications Carriers
state taxation (incl. ad valorem)
fair market value (FMV), book value

Beaver County v. WilTel, Inc.
2000 UT 29, 995 P.2d 602, 2000 Utah LEXIS 27
US
State Court
Utah
Supreme Court
Howe

Summary

Issue was the proper method of valuing WilTel, Inc. for property tax purposes.

See Also

Taxpayer Fails to Provide Evidence to Support Valuation Method Proposed

WilTel Inc. sought review of a Utah State Tax Commission decision that subjected the long distance company's property to a central tax assessment.