Utah Supreme Court March 24, 1995, 930451, 930531 (Utah Ass'n of Counties v. Tax Commission Ex Rel. American Telephone & Telegraph Co.)

HOWE, Justice:

The Utah Association of Counties (“UAC”) and twenty Utah counties seek review of a decision of the Utah State Tax Commission (“Commission”) assessing the fair market value of the operating property of American Telephone and Telegraph Company-Interstate Division and AT & T Communications of the Mountain States, Inc. (collectively “AT & T-C”), at $15,038,371,189 for 1990.