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