87-0562 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : ORDER OF APPROVAL

PROPERTY TAX DIVISION OF : Appeal No. 87-0562

THE UTAH STATE TAX COMMISSION :

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 on the subject property. XXXXX (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: XXXXX should be reduced from $$$$$ to $$$$$ based on a reduction by the Tax Commission in a hearing for the tax year XXXXX. Also, improvements should be reduced from $$$$$ to $$$$$ to account for accumulated depreciation of the improvements on a fifteen year life using the straight line method. Finally, personal property should be reduced from $$$$$ to $$$$$ to account for deleted items. The total original valuation was $$$$$. The recommended revised valuation is $$$$$. $$$$$ 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

Based on the foregoing, the Utah State Tax Commission hereby find the taxable value of the subject property as of XXXXX, to be $$$$$. The Property Tax Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this Order of Approval.

DATED this 1 day of December, 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 Commissioner