concurring specially:
¶ 24 I join generally in the majority’s reasoning and agree with its decision to remand the matter to allow the Utah State Tax Commission the opportunity to apply the correct standard to the facts of this case.
¶ 25 I note that the Tax Commission’s own rule requires it to deny a personalized plate that has a term that a reasonable person would conclude has “any connotation that is ... derogatory.” Without prejudging the matter, it appears that it would be extremely difficult for a “reasonable person” to find that the term “redskin” does not have at least one offensive connotation.