BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACTS,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
: Appeal No.
87-0109
PROPERTY TAX
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Formal Hearing on the
XXXXX. James E. Harward, Presiding
Officer, heard the matter for and on behalf of the Tax Commission. XXXXX appeared representing the
Respondent. XXXXX appeared representing
the Petitioner. XXXXX County was
represented by XXXXX. The Presiding
Officer took evidence and arguments as it relates to the valuation of the
subject property for the tax year in question, i.e. XXXXX. Based upon the evidence and arguments taken
at the hearing and the recommendation of the Presiding Officer, the Tax
Commission makes its:
FINDINGS OF FACT
1.
The tax in question is property tax.
2.
The lien date in question is XXXXX.
3.
Property is a gravel pit leased to XXXXX which term began on the XXXXX, and was
in force and in effect at the time of the lien date.
4.
The Respondent has assessed the property as a gravel pit due to the existence
of the lease which grants the right to XXXXX to enter the premises at any time
to remove travel.
5.
Petitioner has indicated that the XXXXX was responsible for all taxes as it
relates to the lease of the subject property. However, Section 7 of the lease
agreement provides that "lessor shall be solely responsible for the
payment of all real property tax as assessed for the premises as assessed by
the XXXXX County Assessor."
CONCLUSIONS OF LAW
The
Tax Commission is to assess all mines and mining claims and other valuable
mineral deposits. Utah Code Annotated
Section 59-2-201-1C.
DECISION
The
Tax Commission finds that the year in question, the gravel pit lease agreement
had been in existence for approximately eight months. The Commission, therefore, finds that the subject property was
properly assessed as a gravel pit. In
addition, the Tax Commission finds no evidence which would support a
justification in a reduction in value of that gravel pit. Therefore, Petitioners' request is denied.
DATED
this 1 day of May, of 1989.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
R.H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner