87-0602 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

ORDER OF APPROVAL )

PROPERTY TAX DIVISION OF THE : Appeal No. 87-0602

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 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: The subject property included a homestead claim and a mining claim and had been doubly assessed, once by the county and once by the state. XXXXX, holder of the mining claim, quit claimed to XXXXX, holder of the homestead claim prior to the lien date. It is proposed that the subject property be deleted from the state assessed rolls for XXXXX. The original valuation was $$$$$. The recommended revised valuation for state assessed purposes is $$$$$. 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

Based on the foregoing, 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 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 UTAH.

Roger O. Tew Joe B. Pacheco

Commissioner Commissioner