86-0453 - Property

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

In the Matter of: )

:

) INFORMAL DECISION

CERTAIN PARCELS OF PROPERTY :

LOCATED IN XXXXX COUNTY, )

STATE OF UTAH. : Appeal No. 86 0453

) Serial No.

: XXXXX

_____________________________________

STATEMENT OF CASE

The Utah State Tax Commission took original jurisdiction in this matter pursuant to Utah Code Ann. 59-5-47 (1953). An Informal Hearing was held on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX, Utah County Assessor, and XXXXX, Deputy County Attorney, represented Utah County. The property in question belongs to XXXXX and is located at XXXXX in XXXXX, Utah. The Serial No. of the subject property is XXXXX.

The issue to be determined by the Utah State Tax Commission is whether the Utah County Board of Equalization has jurisdiction to adjust property valuation for years prior to the current tax year. In the instant case, the Utah County Board of Equalization in XXXXX granted to the Waters a refund of back taxes from XXXXX through XXXXX because the county had actually assessed the XXXXX' neighbor's property, which had a higher valuation, rather than XXXXX' property. A refund was made to the XXXXX for the tax years XXXXX through XXXXX, but the Utah County Treasurer refused to refund amounts for the years XXXXX through XXXXX.

DECISION AND ORDER

1. Utah Code Ann. 59-7-1 and 59-7-3 (1953 & Supp. 1986) provide for an annual cyclical pattern of property assessment, review, and equalization by the County Boards of Equalization. No express statutory authority is given the County Boards of Equalization to adjust property valuation for previous years.

Therefore, it is the Decision and Order of the Utah State Tax Commission, that the Utah County Board of Equalization was without authority to adjust the property tax valuation for tax years prior to XXXXX.

The Utah County Board of Equalization is hereby ordered to collect the taxes for the years XXXXX through XXXXX, which taxes were erroneously refunded.

The Utah County auditor is ordered to adjust its records in accordance with this decision.

DATED this 9 day of January, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner