BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) ORDER OF APPROVAL
:
PROPERTY TAX
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86 0285
)
Respondent. :
_____________________________________
STATEMENT OF CASE
The
above-entitled matter involves an appeal to the Utah State Tax Commission from
the assessment of the subject property by the Property Tax Division of the Utah
State Tax Commission. XXXXX
(Petitioner) asserted that the subject property should have a taxable value of
$$$$$ as of the lien date, XXXXX.
Petitioner
and Respondent agreed to the following facts: Two data entry errors were made
in the determination of taxable value of the subject property for the tax year
XXXXX, resulting in a taxable value of $$$$$.
Both errors involved the allocation percentage of the system mobile
flight values apportioned to Utah. The
revised allocation percentage of the mobile flight equipment owned and leased
was reduced From 2.454% Utah to 1.500% Utah, resulting in a revised assessment
of $$$$$ taxable value.
The
affected Utah counties did not object, pursuant to Utah Code Ann. § 59-7-12 (1953), to this proposed
assessment of the subject property.
DECISION AND ORDER
The
Tax Commission after reviewing the agreement, hereby accepts this agreement in
lieu of a Formal Hearing and finds the taxable value of the subject property as
of XXXXX to be $$$$$.
The
assessment of the Property Tax Division of the Utah State Tax Commission is
therefore set aside. The Property Tax
Division is directed to adjust the assessment in accordance with this Order of
Approval.
DATED
this 7 day of August, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen