86-0392 - Withholding





Petitioners, )


v. )





: 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.


Assistant Attorney General and

Attorney for the Property Tax Division

Utah State Tax Commission



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.


R. H. Hansen


Roger O. Tew,


Joe Pacheco,


Blaine Davis,