BEFORE THE UTAH STATE TAX COMMISSION
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, )
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.
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
Joe B. Pacheco G. Blaine Davis