I wanted to give you a quick update on a recent opinion that was issued by the Utah Supreme Court on November 9, 2023. The case is Salt Lake County v. Utah State Tax Commission and the citation of this case is 2023 U T 24.
In this case, the Utah Supreme Court upheld the constitutionality of the state’s Aircraft Valuation Law for assessing the taxable value of airline fleets. Salt Lake County had challenged Delta Air Line’s 2018 property tax assessment, arguing that the valuation method prescribed by the Aircraft Valuation Law resulted in an undervaluation compared to the aircraft’s fair market value. However, the Court ruled that the County failed to properly avail itself of the statutory mechanism that would have allowed the use of an alternative valuation method. Because the County did not provide sufficient evidence showing that the statutory method was unconstitutional as applied to Delta’s fleet, the Court declined to override the legislatively prescribed methodology for aircraft valuation. The Court affirmed the Commission’s application of the Aircraft Valuation Law and its original assessed value of Delta’s fleet.
Here are facts, issues, arguments, reasoning, and holding of the court.
Facts:
Delta owns aircraft operating in Utah. The Tax Commission used the Aircraft Valuation Law to assess the value of Delta’s fleet for 2018 taxes. This resulted in a $2.8B valuation.
Salt Lake County challenged this valuation before the Commission, arguing it was below fair market value, violating the Utah Constitution.
The County submitted a $3.6B appraisal using a unitary valuation method not reliant on the Aircraft Valuation Law.
Delta rebutted the County’s appraisal, criticizing the failure to use the Law’s methodology.
The Commission upheld the original $2.8B assessment using the Aircraft Valuation Law.
Here are the County’s Arguments:
The Aircraft Valuation Law’s methodology undervalued Delta’s fleet compared to a unitary valuation approach.
This violates the Utah Constitution’s requirement that property be taxed uniformly and equally based on fair market value.
The County submitted its own $3.6B appraisal as evidence the statutory method did not reflect fair market value.
Delta’s Arguments were as follows:
The Commission correctly followed the valuation method required by the Aircraft Valuation Law.
The constitution grants the legislature authority to determine valuation methods.
The County did not compare values under other pricing guides as required to use an alternative valuation method.
The County’s appraisal improperly diverged from the statutory methodology.
After hearing arguments, the court reasoned as follows:
The legislature has authority to determine valuation methods for taxation purposes. The constitutionality of a tax statute is presumed, especially in economic matters.
To successfully invoke the alternative valuation method safety valve, the County had the burden to show (1) clear and convincing evidence that the statutory method does not reflect fair market value, and (2) identify an alternative method for determining value.
The County produced evidence under (1) that a unitary method would value Delta’s fleet higher than the statutory method. But it did not address (2) by comparing values under other potential pricing guides.
Ultimately, the Utah Supreme Court held that:
The County did not fully avail itself of the statutory safety valve to challenge constitutionality. Therefore, the court cannot conclude the Aircraft Valuation Law is unconstitutional as applied in this case.
I hope this helps you with staying current on Utah case law.
Areas We Serve
We serve individuals and businesses in the following locations:
Salt Lake City Utah
West Valley City Utah
Provo Utah
West Jordan Utah
Orem Utah
Sandy Utah
Ogden Utah
St. George Utah
Layton Utah
South Jordan Utah
Lehi Utah
Millcreek Utah
Taylorsville Utah
Logan Utah
Murray Utah
Draper Utah
Bountiful Utah
Riverton Utah
Herriman Utah
Spanish Fork Utah
Roy Utah
Pleasant Grove Utah
Kearns Utah
Tooele Utah
Cottonwood Heights Utah
Midvale Utah
Springville Utah
Eagle Mountain Utah
Cedar City Utah
Kaysville Utah
Clearfield Utah
Holladay Utah
American Fork Utah
Syracuse Utah
Saratoga Springs Utah
Magna Utah
Washington Utah
South Salt Lake Utah
Farmington Utah
Clinton Utah
North Salt Lake Utah
Payson Utah
North Ogden Utah
Brigham City Utah
Highland Utah
Centerville Utah
Hurricane Utah
South Ogden Utah
Heber Utah
West Haven Utah
Bluffdale Utah
Santaquin Utah
Smithfield Utah
Woods Cross Utah
Grantsville Utah
Lindon Utah
North Logan Utah
West Point Utah
Vernal Utah
Alpine Utah
Cedar Hills Utah
Pleasant View Utah
Mapleton Utah
Stansbury Par Utah
Washington Terrace Utah
Riverdale Utah
Hooper Utah
Tremonton Utah
Ivins Utah
Park City Utah
Price Utah
Hyrum Utah
Summit Park Utah
Salem Utah
Richfield Utah
Santa Clara Utah
Providence Utah
South Weber Utah
Vineyard Utah
Ephraim Utah
Roosevelt Utah
Farr West Utah
Plain City Utah
Nibley Utah
Enoch Utah
Harrisville Utah
Snyderville Utah
Fruit Heights Utah
Nephi Utah
White City Utah
West Bountiful Utah
Sunset Utah
Moab Utah
Midway Utah
Perry Utah
Kanab Utah
Hyde Park Utah
Silver Summit Utah
La Verkin Utah
Morgan Utah
Utah Attorney Consultation
When you need help from a Lawyer in Utah, call Jeremy D. Eveland, MBA, JD (801) 613-1472 for a consultation.
Jeremy Eveland
17 North State Street
Lindon UT 84042
(801) 613-1472
Civil litigation is a legal process that resolves disputes between two or more parties. It is a process that is used to resolve disputes between individuals, businesses, and even government entities. Civil litigation is a process that is used to resolve disputes that arise from a variety of different areas, including contract disputes, personal injury, property damage, and more. Civil litigation is a process that is used to resolve disputes in a fair and equitable manner. It is a process that is used to ensure that all parties involved in the dispute are treated fairly and that the dispute is resolved in a timely manner. Civil litigation is a process that is used to ensure that justice is served and that all parties involved in the dispute are treated fairly.
Pre-Action Protocol for Civil Money Claims in Civil Litigation
High Stakes and High Assets in Civil Litigation in Utah
Civil litigation in Utah is a complex process that involves high stakes and high assets. It is important for individuals and businesses to understand the process and the potential risks and rewards associated with it.
Civil litigation is a legal process in which two or more parties seek to resolve a dispute through the court system. In Utah, civil litigation is governed by the Utah Rules of Civil Procedure. These rules provide guidance on how to initiate a lawsuit, how to respond to a lawsuit, and how to proceed through the court system.
The stakes in civil litigation can be high. Depending on the nature of the dispute, the parties may be seeking monetary damages, injunctive relief, or other forms of relief. In some cases, the stakes may be even higher, such as when a party is seeking to have a contract declared void or when a party is seeking to have a court order enforced.
The assets at stake in civil litigation can also be high. Depending on the nature of the dispute, the parties may be seeking to recover money, property, or other assets. In some cases, the assets at stake may be even higher, such as when a party is seeking to have a contract declared void or when a party is seeking to have a court order enforced.
It is important for individuals and businesses to understand the process and the potential risks and rewards associated with civil litigation in Utah. It is also important to understand the potential costs associated with civil litigation, including attorney’s fees, court costs, and other expenses.
For individuals and businesses considering civil litigation in Utah, it is important to consult with an experienced attorney who can provide advice and guidance on the process and the potential risks and rewards associated with it. An experienced attorney can also help to ensure that the parties are properly prepared for the litigation process and that their rights are protected throughout the process.
Utah Rules of Civil Procedure Rule and Federal Rules of Civil Procedure
The Rules of Civil Procedure govern the process of civil litigation in both state and federal courts. In the United States, each state has its own set of rules, while the federal courts follow the Federal Rules of Civil Procedure (FRCP). The Utah Rules of Civil Procedure (URCP) are the rules that govern civil litigation in the state of Utah.
The URCP are based on the FRCP, but they have some important differences. For example, the URCP require that all pleadings be verified, while the FRCP does not. The URCP also require that all motions be accompanied by a memorandum of points and authorities, while the FRCP does not. Additionally, the URCP have specific rules regarding the service of process, while the FRCP do not.
The URCP also have some unique provisions that are not found in the FRCP. For example, the URCP allow for the use of alternative dispute resolution (ADR) in certain cases. Additionally, the URCP provide for the use of special masters to hear certain types of cases.
Overall, the URCP and the FRCP are similar in many ways, but they also have some important differences. It is important for attorneys to be familiar with both sets of rules in order to effectively represent their clients in civil litigation.
Understanding the Impact of the New Practice Direction Update on Civil Litigation
The Utah Rules of Civil Procedure (URCP) are the set of rules that govern civil litigation in the state of Utah. These rules are designed to promote the just, speedy, and inexpensive determination of all civil actions. The URCP is divided into four sections: General Provisions, Pretrial Procedure, Trial Procedure, and Appellate Procedure. The URCP is an important tool in the administration of justice in Utah, as it provides a framework for the efficient and fair resolution of civil disputes.
The General Provisions section of the URCP sets forth the purpose of the rules, as well as the definitions and construction of the rules. This section also outlines the authority and responsibilities of the court and the parties in civil proceedings.
The Pretrial Procedure section of the URCP outlines the process of civil litigation before trial. This section covers topics such as filing the complaint, service of process, case management, discovery, summary judgment, and motion practice.
The Trial Procedure section of the URCP outlines the process for conducting a civil trial in Utah. This section covers topics such as jury selection, opening statements, and the presentation of evidence.
The Appellate Procedure section of the URCP outlines the process for appealing a civil judgment in Utah. This section covers topics such as filing the notice of appeal, record on appeal, stay of execution, and the preparation of the appellate brief.
The Utah Rules of Civil Procedure are the set of rules that govern civil litigation in the state of Utah. These rules provide a framework for the efficient and fair resolution of civil disputes, and are an important tool in the administration of justice in Utah. The URCP is divided into four sections: General Provisions, Pretrial Procedure, Trial Procedure, and Appellate Procedure. Each section outlines the process for conducting civil litigation in Utah, from filing the complaint through to the appeal of a civil judgment. By providing a framework for the efficient and fair resolution of civil disputes, the URCP helps ensure that justice is served in Utah.
Exploring the Benefits of Alternative Dispute Resolution in Civil Litigation
Alternative Dispute Resolution (ADR) is an increasingly popular option for resolving civil disputes outside of the traditional court system. ADR offers a variety of benefits to both parties involved in a dispute, including cost savings, speedier resolution, and greater privacy. This article will explore the advantages of ADR in civil litigation.
Cost Savings
One of the primary benefits of ADR is the cost savings it offers. Litigation can be expensive, and the costs can quickly add up. ADR, on the other hand, is typically much less expensive than traditional litigation. This is because ADR proceedings are often conducted outside of the court system, which eliminates the need for costly court fees and other associated costs. Additionally, ADR proceedings are often shorter than traditional litigation, which further reduces the overall cost.
Speedier Resolution
Another benefit of ADR is that it often results in a speedier resolution than traditional litigation. This is because ADR proceedings are typically conducted outside of the court system, which eliminates the need for lengthy court proceedings. Additionally, ADR proceedings are often conducted by a neutral third party, which can help to expedite the process.
Greater Privacy
Finally, ADR offers greater privacy than traditional litigation. This is because ADR proceedings are typically conducted outside of the court system, which eliminates the need for public hearings. Additionally, ADR proceedings are often conducted in private, which allows both parties to maintain their privacy.
In conclusion, ADR offers a variety of benefits to both parties involved in a dispute, including cost savings, speedier resolution, and greater privacy. For these reasons, ADR is an increasingly popular option for resolving civil disputes outside of the traditional court system.
Why Businesses Need a Civil Litigation Attorney
Businesses of all sizes face the risk of civil litigation. A civil litigation attorney can help protect a business from potential legal issues and provide guidance on how to handle disputes.
Civil litigation attorneys specialize in resolving disputes between two or more parties. They can help businesses navigate the legal system and protect their interests in a variety of ways.
First, a civil litigation attorney can help a business understand its legal rights and obligations. They can provide advice on how to handle a dispute, including how to respond to a lawsuit or other legal action. They can also help a business understand the potential risks and rewards of a particular course of action.
Second, a civil litigation attorney can help a business prepare for a lawsuit. This includes drafting legal documents, such as complaints and motions, and representing the business in court. A civil litigation attorney can also help a business negotiate a settlement or other resolution to a dispute.
Third, a civil litigation attorney can help a business protect its assets. This includes helping the business understand the potential financial implications of a lawsuit and how to protect its assets from creditors.
In short, a civil litigation attorney can help a business protect its interests and navigate the legal system. They can provide advice on how to handle disputes, prepare for a lawsuit, protect assets, and understand the legal implications of contracts and other agreements. By working with a civil litigation attorney, businesses can reduce their risk of legal issues and ensure that their interests are protected.
Q&A
Q: What is civil litigation?
A: Civil litigation is a legal dispute between two or more parties that seek money damages or specific performance rather than criminal sanctions. It involves a court proceeding in which one party sues another to enforce a right, seek damages, or protect property.
Q: What are the steps in civil litigation?
A: The steps in civil litigation typically include: filing a complaint, serving the complaint, filing an answer, discovery, pre-trial motions, trial, and post-trial motions.
Q: What is discovery in civil litigation?
A: Discovery is the process of gathering evidence and information from the opposing party in a civil lawsuit. This includes interrogatories, requests for production of documents, depositions, and requests for admissions.
Q: What is the difference between civil and criminal litigation?
A: The main difference between civil and criminal litigation is that civil litigation is a dispute between two or more parties seeking money damages or specific performance, while criminal litigation is a dispute between the state and an individual accused of a crime.
Q: What is the statute of limitations for civil litigation?
A: The statute of limitations for civil litigation varies by state and by the type of claim. Generally, the statute of limitations is the time period within which a lawsuit must be filed or a claim must be made.
Q: What is the role of a lawyer in civil litigation?
A: A lawyer plays an important role in civil litigation. They provide legal advice, represent their clients in court, draft legal documents, and negotiate settlements. They also help their clients understand their rights and obligations under the law.
Civil Litigation Consultation
When you need help with Civil Litigation call Jeremy D. Eveland, MBA, JD (801) 613-1472 for a consultation.
Jeremy Eveland
17 North State Street
Lindon UT 84042
(801) 613-1472
