BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, :
:
v. : INFORMAL DECISION
:
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 86 1028
STATE TAX
COMMISSION OF UTAH, )
:
Respondent. :
_____________________________________
STATEMENT OF CASE
The
Utah State Tax Commission took original jurisdiction of this matter pursuant to
Utah Code Ann. § 59-5-47 (1953). An
Informal Hearing was held on XXXXX.
XXXXX, Tax Appeals Supervisor, heard the matter for the Utah State Tax
Commission. XXXXX represented the
Petitioner. XXXXX and XXXXX represented
the Respondent.
The
Tax Commission took original jurisdiction in order to correct a double
assessment of one of Petitioner's gas wells.
The well is identified as XXXXX, Well No. XXXXX. This well was assessed twice on Petitioner's
XXXXX Notice of Taxes.
After
the Tax Commission agreed to take original jurisdiction of this matter pursuant
to Petitioner's letter dated XXXXX, indicating that a well had been assessed
twice, Petitioner presented a letter dated XXXXX, protesting the valuation of
XXXXX County property, and another letter dated XXXXX, protesting the valuation
of XXXXX County property. During the
Informal Hearing, XXXXX indicated that Respondent's valuation methods do not
result in an accurate valuation. XXXXX
and XXXXX responded that Petitioner's property was assessed according to the
statutes and Tax Commission rules.
Petitioner
did not timely appeal the XXXXX property valuation. The proper time to appeal the valuation of the centrally (state)
assessed property is following receipt of the Notice of Assessment from the
Property Tax Division of the State Tax Commission of Utah. Petitioner failed to appeal Respondent's
Notice of Assessment.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Respondent
correct Petitioner's XXXXX assessment to reflect that Petitioner's well,
described as XXXXX, Well No. XXXXX, be assessed only once. The Tax Commission declines to adjust the
valuation of Petitioner's property for XXXXX because Petitioner did not
properly appeal the XXXXX assessment.
DATED
this 4 day of February, 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
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