BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, ) ORDER OF APPROVAL
PROPERTY TAX DIVISION, )
UTAH STATE TAX COMMISSION, : Appeal No. 86 0296
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.