BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioners, )
:
v. )
:
UTAH STATE TAX
COMMISSION, ) STIPULATION FOR DISMISSAL
PROPERTY TAX
DIVISION, :
)
: Appeal No.
86-0392
Respondents. )
_____________________________________
The
Petitioners, XXXXX, XXXXX, XXXXX and XXXXX, and the Respondent, Property Tax
Division of the Utah State Tax Commission, hereby stipulate as follows:
1. On XXXXX, the petitioners filed with the
Utah State Tax Commission an Amended Petition for Formal Hearing (Petition).
2. For some years prior to XXXXX, most or all of
the petitioners were employed by the Utah State Tax Commission as appraisers.
3. In XXXXX, the Utah State Tax Commission
approved a formal statement providing for standards and general guidelines for
appraiser certification. Subsection 7 of
that formal statement reads:
Upon
termination of employment from any Utah assessment jurisdiction, certification
is automatically revoked. Should a
certified appraiser terminate employment from one Utah assessment jurisdiction
for re-employment in another Utah assessment jurisdiction, and providing such
re-employment takes place within one year of the termination, full
certification status shall remain vested with the certified appraiser. Should more than one year elapse between
termination and rehire, the appraiser must take the entire series of
certification educational courses.
4. The petitioners employment with the Utah
State Tax Commission was terminated XXXXX, when the above-quoted formal
statement was adopted, and XXXXX, when the Petition was filed. The petitioners have not been reemployed as
regular employees by any other Utah assessment jurisdiction since termination
from the Utah State Tax Commission.
Some of the petitioners have, on occasion, done appraisal work on a
contract basis for a Utah assessment jurisdiction other than the Utah State Tax
Commission.
5. By operation of the above-quoted rule, the
petitioners' certifications as appraisers were revoked and petitioners were
thereby obliged to re-take the entire series of certification educational
courses.
6. Petitioners claim in their Petition that the
above-quoted rule was not lawfully adopted, pursuant to the Utah Administrative
Rulemaking Act, Utah Code Ann § 63-46-1 (1953, as amended) and that application
of the above-quoted rule to the petitioners violates certain constitutionally
protected rights as more fully explained in the Petition.
7. Without conceding or disputing the merits of
petitioners' arguments as stated in paragraph 6 above, and in settlement of the
above-captioned matter now before the Tax Commission, the petitioners and
respondents agree and recommend to the Tax Commission that it approve the terms
of settlement as follows:
(a)
the petitioners, having in XXXXX already taken two of the four educational
courses provided for certification of appraisers, need not take the two
remaining courses that begin on XXXXX, provided that they satisfactorily pass
the first two courses;
(b)
the petitioners who satisfactorily pass the first two courses will have their
certification as appraisers reinstated as of XXXXX; petitioners who do not pass
the first two courses will be treated as all others who have not obtained
certification.
(c)
the terms of this settlement have no precedential value and are without
prejudice to the Utah State Tax Commission in any other case that may arise in
challenge of the above-quoted rule.
8. The above-recited settlement terms have been
discussed with XXXXX, Director of the Property Tax Division, and with the
Commissioners of the Utah State Tax Commission and orally approved by them.
9. Since an oral stipulation in the
above-captioned matter was reached on XXXXX, the results of petitioners'
efforts in the first two courses have been published. Petitioners XXXXX and XXXXX passed the first two courses and
therefore are entitled to have their certification as appraisers reinstated as
of XXXXX as explained in paragraph 7(a) above.
Petitioners XXXXX and XXXXX did not pass the first two courses and
therefore fall in the same category as individuals who are not certified as
appraisers, as explained in paragraph 7(b) above.
10. The parties jointly recommend that the Tax
Commission formally approve the present settlement, and move the Tax Commission
to dismiss the Petition with prejudice.
DATED
this 9 day of September, 1986.
XXXXX
Assistant Attorney
General and
Attorney for the
Property Tax Division
Utah State Tax
Commission
XXXXX
XXXXX
Attorney for
Petitioners
The
Utah State Tax Commission, by and through the undersigned, hereby approves the
Stipulation for Dismissal signed by the parties and orders the Petition for
Hearing in the above-captioned matter dismissed with prejudice.
DATED
this day of October, 1986.
BY THE COMMISSION:
R. H. Hansen
Chairman
Roger O.
Tew,
Commissioner
Joe Pacheco,
Commissioner
Blaine
Davis,
Commissioner