87-0510 & 87-0511 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX )

Petitioner, : ORDER OF APPROVAL

v. :

PROPERTY TAX DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, ) Appeal Nos. 87-0510

Respondent. : to 87-0511

_____________________________________

STATEMENT OF CASE

The above-captioned matter involves an appeal to the Utah State Tax Commission from an assessment by the Property Tax Division from the Utah State Tax Commission on the subject property. XXXXX (Petitioner) asserted that the subject property should have a lower taxable value as of the lien date, XXXXX. Respondent assessed the subject property at $$$$$. Respondent explained to Petitioner that, by state law, Respondent is required to assess all patented mining claims that $50 per acre inactive or active and cited Utah Code Ann. 59-5-57 (1953). Petitioner then agreed to Respondent's valuation of $$$$$ for XXXXX in a document signed XXXXX.

ORDER

The Utah State Tax Commission hereby finds the taxable value of the subject property as of XXXXX to be $$$$$.

DATED this 1 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner