BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : INFORMAL DECISION
:
v. : Appeal No. 85-1530
:
PROPERTY TAX
DIVISION OF :
THE UTAH STATE
TAX :
COMMISSION :
:
Respondent :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision by the Property Tax
Division of the Utah State Tax Commission (Respondent) to reject an amended
resolution organizing the XXXXX (Petitioner).
The
Informal Hearing was held on XXXXX in the offices of the Utah State Tax
Commission. XXXXX, Chairman presided
over the hearing, with Gary C. Cornia, Commissioner, R. H. Hansen,
Commissioner, and Roger O. Tew, Commissioner present. XXXXX, XXXXX County Assessor, and XXXXX, XXXXX County Attorney,
represented the Petitioner. XXXXX,
Assistant Attorney General, represented the Respondent.
FINDINGS OF FACT
Based
on the evidence and the written documentation, the Commission makes the
following determinations:
1. XXXXX County held an election on XXXXX for
the organization of XXXXX. The results
of the election were as follows: 294 voted Yes and 129 voted no.
2. The County Commissioners of XXXXX County
passed Resolution #1984-7 declaring XXXXX duly organized. A clause in the resolution excepted
"lands owned by the United States of America, and the State of Utah"
from the cemetery maintenance district.
3. Respondent objected to the Petitioner's
enabling resolution and directed Petitioner to amend the original resolution to
specify that personal property, even if located on federal or state land, be
subject to the cemetery district mill levy.
4. Petitioner amended the enabling resolution
to include personal property, whereupon Respondent rejected the amended
resolution. Respondent suspected
irregularities in the election process and requested a new election.
5. Maps submitted by Petitioner are ambiguous
and vague and don't lend themselves to answer the issue before the
Commission. However, an intent can be
found from documentation submitted that the voters thought they were creating a
district and only excluding constitutionally protected property of Utah and
United States. Utah Code Ann. 8-1-1
provides that "any and all property within any cemetery maintenance
district . . . shall be benefitted ratably . . . and that all property within
any such district shall be assessed equally . . ." All property includes
both real and personal property. The
amended resolution clarifies the existing situation. Another election is not needed.
6. Although the Commission finds for the
Petitioner, the Respondent is to be commended for its diligence in ensuring
that proper procedures were followed.
Legitimate issues were involved and the situation was at best ambiguous.
DECISION
THEREFORE,
IT IS HEREBY DECIDED:
1. That the Amended Resolution, #1985-12, which
declares XXXXX duly organized is valid.
2. That Respondent is directed to accept the
amended resolution and certify the mill levy.
DATED
this 28 day of January, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K.
Buchi Joe
B. Pacheco*
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner
Since the hearing on this case, Commissioner Gary C. Cornia has been
replaced by Commissioner Joe B. Pacheco*.
Commissioner Pacheco has been duly advised of the facts and
circumstances regarding this case and is qualified to sign this decision.
^^