State Tax Comm'n v. Faber

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State Tax Comm'n v. Faber, Case No. 20000909-CA, Filed March 15, 2001 IN THE UTAH COURT OF APPEALS


State Tax Commission,
Plaintiff and Appellee,


Mahonri Faber,
Defendant and Appellant.

(Not For Official Publication)

Case No. 20000909-CA

March 15, 2001 2001 UT App 83 -----

Third District, Salt Lake Department
The Honorable Leslie A. Lewis

Mahonri Faber, Murray, Appellant Pro Se
Mark L. Shurtleff and Timothy A. Bodily, Salt Lake City, for Appellee


Before Judges Bench, Billings, and Orme.


Faber seeks to appeal the trial court's September 28, 2000 ruling on supplemental order. However, it is well settled that "an unsigned minute entry does not constitute an entry of judgment, nor is it a final judgment for purposes of [appeal]." Wilson v. Manning, 645 P.2d 655, 655 (Utah 1982) (per curiam). Moreover, even if the minute entry had been signed, it would not create an appealable issue. As the minute entry states, Faber "answered questions and complied with the requirements of the supp order." Thus, there is nothing left for Faber to contest.

The issue of whether back taxes were correctly assessed against Faber was not properly before the trial court and is not properly before this court on appeal. The instant case only concerned collection of back taxes based on existing judgments against Faber. The Tax Commission has authority to issue warrants for collection of unpaid taxes. See Utah Code Ann. § 59-10-528(3) (1996). When warrants are filed with the district court, as they were in this case, the Commission shall "be deemed to have obtained judgment against the taxpayer for the tax or other amounts." Id. at § 59-10-528(5). Because Faber did not timely appeal the assessments and the tax warrants were duly registered with the district court and became final judgments, Faber forfeited his right to contest the judgments for back taxes and could not do so indirectly during supplemental proceedings.

The appeal is dismissed.

Russell W. Bench, Judge

Judith M. Billings, Judge

Gregory K. Orme, Judge