BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
PROPERTY TAX
DIVISION OF THE : Appeal No. 86 0260
STATE TAX
COMMISSION OF UTAH, )
:
Respondent. )
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner