86-1028 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

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XXXXX,

:

Petitioner, :

:

v. : INFORMAL DECISION

:

:

PROPERTY TAX DIVISION OF THE : Appeal No. 86 1028

STATE TAX COMMISSION OF UTAH, )

:

Respondent. :

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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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