BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
PROPERTY TAX DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Respondent. : Appeal No. 87-0310
: Account No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission concerning the assessment of 25 acres as gravel pit property by Respondent. An informal hearing was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX, Attorney at Law, represented the Petitioner. XXXXX represented the Respondent. Petitioner stated that he subject property has not been used for a gravel pit for 16 years. Petitioner noted that the subject property was returned to Salt Lake County for the XXXXX assessment year but requested an adjustment back to the tax year XXXXX. Respondent stated that the assessment was based on the surface value of the subject property only. Petitioner was assessed as a gravel pit owner and not as a gravel pit operator. Respondent stated that some activity had occurred on the subject property in XXXXX.
The Utah property tax system is based on an annual cycle of assessment, levy and collection. A taxpayer must timely appeal each tax year during the tax year in question. Petitioner did timely appeal the XXXXX assessment. The Petition for review was filed with the Property Tax Division on XXXXX. This is the only tax year which is before the Tax Commission. The assessments for previous tax years have become final. Petitioner presented an affidavit by XXXXX, the owner of the property, which affidavit stated that no portion of the subject property has been used for a gravel pit for the past 16 years. Petitioner also presented an affidavit from XXXXX, the Vice President of XXXXX. This affidavit stated that XXXXX purchased property from XXXXX, that this property borders the subject property, and that for the last 5 years no mining activity including the removal of gravel has taken place on the subject property. Petitioner has established by a preponderance of the evidence that the subject property was not used as a gravel pit for the tax year XXXXX.
DECISION AND ORDER
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that the subject property be removed from the rolls of the Property Tax Division of the Utah State Tax Commission and returned to Salt Lake County for the tax year XXXXX. The subject property shall remain as centrally assessed property for the prior tax years. The Property Tax Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.
DATED this 16 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Joe B. Pacheco
Roger O Tew G. Blaine Davis