T-Mobile v. Tax Comm’n and Counties, et al.

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Several Utah counties appealed a tax court's valuation of T-Mobile's taxable Utah property, arguing the valuation did not give proper deference to the Commission's prior assessments, erroneously excluded the value of goodwill, and was based on inadmissible evidence. The Supreme Court affirmed, holding (1) the tax court correctly conducted a trial de novo under the standard of review; (2) the tax court properly excluded T-Mobile's accounting goodwill from its taxable Utah property because the Utah Constitution prohibits taxing goodwill as property; and (3) under the Utah rules of evidence, the tax court did not abuse its discretion when it determined T-Mobile's expert witness was a qualified expert and that his testimony was reliable.