Uintah Oil Association v. County Board

HALL, Chief Justice: These cases were consolidated for the purpose of review inasmuch as each presents the same issues. Petitioners Uintah Oil
Association, Utah Shale Land & Minerals Corp., and Utah Oil Shales, Inc., challenge the separate orders of the Utah State
Tax Commission (the "Commission") remanding petitioners' cases to the Uintah County Board of Equalization (the "Board") to
establish the fair market value of their respective parcels of real property. We affirm.