87-0957 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : ORDER OF APPROVAL

PROPERTY TAX DIVISION OF, : Appeal No. 87-0957

THE UTAH STATE TAX COMMISSION, :

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: As of the lien date Petitioner did not own, lease, or control improvements and personal property located on "XXXXX" mining claims in XXXXX County, Utah; personal property located on XXXXX situated in XXXXX County Utah; personal property located on XXXXX on portions of Utah State Lease No. XXXXX; or improvements and personal property located on the XXXXX in XXXXX County, Utah. The original valuation of the subject property was $$$$$. The recommended revised valuation, after deleting the personal property and improvements, is $$$$$. 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, 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 OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner