Beaver County V. Utah State Tax Com'n

Petitioners (the Counties) seek review of a ruling of the Tax Commission (the Commission) adopting a revised property tax assessment of PacifiCorp's electric utility system for the 1992 tax year. The revised assessment was agreed upon by the Property Tax Division of the Tax Commission (the Division), which is the division responsible for assessing property for the Commission, and PacifiCorp. We affirm.