85-0521 - Centrally Assessed

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, )

:

Petitioner, )

:

v. )

: Informal Decision

PROPERTY TAX DIVISION OF THE )

UTAH STATE TAX COMMISSION, : Appeal No. 85-0521

)

Respondent. :

_____________________________________

This is an Informal Decision by the Utah State Tax Commission based upon a Petition for Redetermination submitted by XXXXX (Petitioner) and a memorandum submitted by the Property Tax Division of the Utah State Tax Commission. No oral hearing was requested or held.

FACTS

1. The tax year in question is XXXXX.

2. A Notice of Assessment was mailed to the Petitioner on XXXXX.

3. A Petition for Redetermination was required to be filed no later than thirty days from XXXXX. A letter dated XXXXX purporting to be a petition for relief from the Notice of Assessment was not timely filed.

DECISION

THEREFORE, IT IS HEREBY DECIDED:

1. That the Petition be dismissed for failure to timely file.

DATED this 26 day of March, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Mark K. Buchi R. H. Hansen

Chairman Commissioner

Roger O. Tew Joe Pacheco

Commissioner Commissioner