BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : ORDER OF APPROVAL
PROPERTY TAX
DIVISION OF THE : Appeal No. 87-1049
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. The estate of
XXXXX stated that the subject property should have a taxable value of $$$$$ as
of the lien date, XXXXX.
Petitioner
and Respondent agreed to the following facts: XXXXX died XXXXX. The mineral rights listed in this assessment
were deeded to his six children. This
is a matter of record at the XXXXX County Recorder's office. The original valuation of the assessment was
$$$$$. The recommended revised
valuation is $$$$$. The subject property
is now assessed to the six children.
XXXXX
County had standing to object to the assessment of the subject property
pursuant to Utah Code Ann. §59-2-1013 (1953) but elected not to show cause.
ORDER
Based
on the foregoing, the Utah State Tax Commission hereby finds the taxable value
of the subject property as assessed to XXXXX as of XXXXX to be $$$$$ and finds
that the subject property is properly assessed to the six children of XXXXX as
of XXXXX.
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
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
^^