BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, ) ORDER OF APPROVAL
:
v. )
:
PROPERTY TAX
DIVISION, )
UTAH STATE TAX
COMMISSION, : Appeal No. 86 0296
)
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on XXXXX, for an Informal
Hearing. James E. Harward, Hearing
Officer, heard the matter for the Utah State Tax Commission. XXXXX represented the Respondent. XXXXX represented the Petitioner.
At
the outset of the hearing, the parties advised the Hearing Officer that a
Stipulation had been entered into, subject to the approval of the Tax
Commission. The Stipulation indicated
that a Tax Commission representative had personally visited the property and
discovered that there is no personal property on the subject property. In addition, the only improvement to the
property was a leach pad, which had no value.
Thus, the Property Tax Division recommended that the subject property be
dropped from the assessment rolls of the Utah State Tax Commission. The Petitioner agreed to the Respondent's
recommendation.
DECISION AND ORDER
Based
upon the foregoing recommendation and stipulation, it is the Decision of the
Utah State Tax Commission that the subject property be dropped from the
Assessment Rolls of the Utah State Tax Commission.
DATED this 27 day of August, 1986.