87-0608 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

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XXXXX

Petitioner, : ORDER OF APPROVAL

PROPERTY TAX DIVISION OF THE : Appeal No. 87-0608

STATE TAX COMMISSION OF UTAH, )

Respondent. :

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STATEMENT OF CASE

The above-captioned matter involves an appeal to the Utah State Tax Commission from the assessment of the subject property by the Property Tax Division of the Utah State Tax Commission. 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 revenue ton miles for both system and Utah were inadvertently left off the property tax return as filed by Petitioner. Also, the originating and terminating tonnage in the amount of XXXXX for Utah should have been XXXXX. The revised Utah percentage using the correct data reduced the Utah percentage from %%%%% to %%%%%, reducing the Utah taxable value from $$$$$ to $$$$$. XXXXX had standing to object to the assessment of subject property pursuant to Utah Code Ann. §59-2-1013 (1953) but elected not to show cause.

DECISION AND ORDER

The Tax Commission, after reviewing the stipulation, hereby accepts this stipulation in lieu of a formal hearing and 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 20 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 Commissioner

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