Opinion ID: 1287301
Heading Depth: 1
Heading Rank: 3

Heading: conclusion

Text: We conclude that (1) the Commission did not lose jurisdiction over Questar's appeals by failing to issue written decisions by the statutory deadlines; (2) the Counties' and Daggett County's arguments regarding Questar's stored gas should not be considered because they failed to object in a timely manner; (3) the Commission properly treated the Counties and Daggett County's argument that the revised assessments did not reflect fair market value because the challengers failed to show how the error impacted the assessments; (4) the Commission erred in applying section 59-2-703(2)(c) retroactively to force Daggett County to abandon its contingent fee agreement; [5] (5) the revised assessments did not exclude Questar's interests in the Clay Basin storage facility; (6) the revised assessments correctly exempted Questar's customized software from taxation under an exemption for intangible property; and (7) Daggett County failed to demonstrate prejudice stemming from the Commission's exclusion of its ten exhibits. We therefore affirm. ZIMMERMAN, C.J., and HOWE and DURHAM, JJ., concur in the opinion of RUSSON, J. STEWART, Associate C.J., does not participate herein.