87-0880 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

PROPERTY TAX DIVISION OF THE                       :           Appeal No. 87-0880

            UTAH STATE TAX COMMISSION,            :

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an informal hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented Petitioner.  XXXXX appeared representing the Respondent.  Petitioner argued that a tax consulting firm had been hired to take care of the tax appeals for XXXXX.  The Petitioner argues that inappropriate or insufficient evidence was submitted by that consulting firm to substantiate an adjustment for the XXXXX tax year.  Based upon that failure of the tax consulting firm to adequately and properly present the case, the Petitioner requests the Tax Commission the opportunity to correct that problem.  The Respondent argued that the petition has not been timely filed.  The deadline for filing an appeal was XXXXX.  Petitioner's petition was filed on XXXXX, in excess of one year later.  The parties agree as to the appropriate adjustments if the petition had been filed timely.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that this matter be dismissed for lack of jurisdiction. Therefore, the Petition for Redetermination is denied.

            DATED this 14 day of March, 1988.

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