Alta Pacific Associates, Ltd. v. Utah State Tax Commission – Case Brief Summary (Utah)

In Alta Pacific Associates, Ltd. v. Utah State Tax Commission, 931 P.2d 103 (Utah 1997), the court rejected a tax appeal by the owner of an apartment building operated under federal housing programs for elderly and poor.

Although the taxpayer had sought a 31 percent reduction in value due to external obsolescence, it "failed to describe how each regulatory restriction impacted" income from the property. Id. at 113.