87-0544 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, )

v. ) ORDER OF APPROVAL

PROPERTY TAX DIVISION OF, ) Appeal No. 87-0544

STATE TAX COMMISSION OF UTAH )

Respondent. )

_____________________________________

STATEMENT OF CASE

The above-captioned matter involves an appeal to the Utah State Tax Commission from the assessment by the Property Tax Division of the Utah State Tax Commission of the subject property. Petitioner asserted that the subject property should have a lower taxable value as of the lien date, XXXXX. Petitioner and Respondent agreed to the following facts: Two wells, API Nos. XXXXX should be reclassified as "shut-in" rather than "flowing" wells as previously reported, with a corresponding reduction in the flat well rate from $$$$$ to $$$$$ per well. This results in a reduction of $$$$$ in the taxable value. The total taxable value is reduced from $$$$$ to $$$$$. XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Ann. §59-2-1013 (1953) but elected not to show cause.

ORDER

The Utah State Tax Commission hereby finds the taxable value of the subject property as of XXXXX to be $$$$$. The Property Tax Division of the Utah State Tax Commission is ordered to adjust its records in accordance with this decision.

DATED this 1 day of October, 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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