BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
PROPERTY TAX DIVISION OF THE : Appeal No. 86 0260
STATE TAX COMMISSION OF UTAH, )
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from the XXXXX assessment of the XXXXX property located in taxing district "XXXXX" made by the Property Tax Division of the Utah State Tax Commission (Respondent). An Informal Hearing was held on August 27, XXXXX in the offices of the Utah State Tax Commission. XXXXX, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner. XXXXX represented the Respondent.
Petitioner and Respondent agreed that an old church, valued at $$$$$, and a school bus garage, valued at $$$$$$, were incorrectly included in XXXXX assessment of Petitioner's property and that they should be removed from the assessment. There are three items in dispute:
1. Respondent assessed an old school constructed in XXXXX at $$$$$ salvage value. Petitioner asserted that the old school should be removed entirely from the assessment but did not introduce any evidence that would indicate that the $$$$$ salvage value assessment was an error.
2. Respondent assessed a 22,000 square foot wash plant at $$$$$$. This facility was first constructed in XXXXX and was remodeled in XXXXX at an approximate cost of $684,000. Petitioner stated that it is an old facility, that only one half of it is used, and that the valuation is too high but Petitioner presented no evidence as to what the value should be.
3. Respondent assessed obsolete inventory and old equipment at 35% of original cost. Petitioner stated that these items are of no use but was not sure of the value.
Petitioner had the burden of proof to show that the XXXXX assessment by Respondent was in error. Petitioner failed to meet this burden of proof other than for the old church and the school bus garage previously mentioned.
XXXXX County and XXXXX County had standing pursuant to Utah Code Ann. § 59-7-12 to object to the XXXXX assessment of the subject property but did not elect to do so.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that the XXXXX assessment of the XXXXX property located in taxing district "XXXXX" be reduced from a valuation of $$$$$ to $$$$$ to reflect the deletion of the old church and the school bus garage from the assessment.
No further adjustment shall be made in the assessment of the subject property for the tax year XXXXX.
The Property Tax Division of the Utah State Tax Commission is ordered to adjust its records in accordance with this decision.
DATED this 15 day of October of 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis *