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