87-0609 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

v. :

PROPERTY TAX DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, ) ORDER OF APPROVAL

Respondent. : Appeal No. 87-0609

_____________________________________

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 addition of the unreported income of the combined entity (XXXXX merged with XXXXX on XXXXX) modified the income indicator of value and, consequently, the system value to $$$$$ from $$$$$. The Utah allocation percentage changed to .016% from .023%. The final Utah allocated value decreased from $$$$$ to $$$$$. XXXXX Counties 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, it is the Order of the Utah State Tax Commission that the taxable value of the subject property as of XXXXX, is $$$$$. The Property Tax Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

DATED this 1 day of December, 1987.