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-1C, Petitioner XXXXX; Respondent Property Tax Division, Utah
State Tax Commission; and Respondents XXXXX, XXXXX, XXXXX, XXXXX, XXXXX, XXXXX,
XXXXX and 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
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