85-0074 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

                                                                                    :

            Petitioner,                                                         )           STIPULATION OF WAIVER

                                                                                    :           OF FORMAL HEARING;

                                                                                    )           MOTION AND ORDER

                                                                                    :

PROPERTY TAX DIVISION,                                    )           Case No. 85-0074 and

UTAH STATE TAX COMMISSION                         :           86-0255

                                                                                    )

            Respondent.                                                     :

_____________________________________

STIPULATION

            Pursuant to Rule R861-05A-lC, Petitioner XXXXX; Respondent Property Tax Division, Utah State Tax Commission; and Respondents XXXXX Counties, by and through their respective counsel of record, hereby agree and stipulate as follows:

            1.  No substantial factual controversy exists in these matters, having been resolved by the Informal Decision.

            2.  A formal hearing in these matters may be waived.

            3.  Pursuant to a Stipulation of the Parties entered into XXXXX, five issues were presented at the informal hearing held on these matters.  The fifth of these issues was stated as follows: "Whether for purposes of assessment the fair market value of Petitioner's property should be 80% of its reasonable fair cash value" (the "80% Issue").

            4.  The sole issue to be raised upon appeal from the Commission's Findings of Fact, Conclusions of Law and Order dated XXXXX and mailed XXXXX (the "Decision"), is the 80% Issue as addressed by the Commission's Conclusions of Law No's 1 and 2 in the Decision.

MOTION

            Based upon the foregoing stipulation and agreement, the parties hereby move the Commission for entry of its Order waiving a formal hearing in these matters and certifying the 80% Issue as the sole issue to be raised upon appeal from the Decision.

            DATED this 22nd day of January, 1988.

XXXXX                                                                      XXXXX

Attorney for XXXXX                                                   Assistant Attorney General

XXXXX

Utah Association of Counties

ORDER

            Based upon the foregoing Stipulation and Motion of the parties, the Tax Commission hereby consents to the waiver of a formal hearing in these matters and orders that the sole issue certified for appeal from its Decision is the 80% Issue, as more particularly described in the foregoing Stipulation; and that the record before the tax commission may be supplemented with any legislative history having a bearing upon the "80%" issue as described above.

            DATED this 25 day of January, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis,

Commissioner   Commissioner