Beaver County v. Utah State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that Commission’s decision to reject a certain valuation methodology is a finding of fact
• defining substantial evidence as \that quantum and quality of relevant evidence that is adequate to convince a reasonable mind to support a con clusion\ (citation and internal quotation marks omitted)
• \[Dliscovery in administrative proceedings is available only if governing statutes or agency rules so provide.\
• “Valuation is an art, not a science. It is a function of judgment, not of natural law.” (cleaned up)
• “ ‘The primary role of statutory interpretation is to give effect to the intent of the legislature in light of the purpose the statute was meant to achieve,’ [and] [t]he best indicator of that intent is the plain language of the statute.” (citations omitted)

Source: CourtListener parenthetical corpus (CC0).