87-1052 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner :

v. : ORDER OF APPROVAL

PROPERTY TAX DIVISION OF THE : Appeal No. 87-1052

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. 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: XXXXX had sold certain XXXXX properties in XXXXX county to XXXXX XXXXX county XXXXX property owned by XXXXX was inadvertently assessed to XXXXX based upon the XXXXX county sale when in fact XXXXX retained possession of the XXXXX county XXXXX property. The original XXXXX property tax assessment of XXXXX was $$$$$. The recommended revised valuation for XXXXX is $$$$$. The original XXXXX property tax assessment of XXXXX (care of XXXXX) was $$$$$. The recommended revised valuation of XXXXX (care of XXXXX) is $$$$$.

XXXXX 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 XXXXX property tax assessment of XXXXX to be $$$$$ and finds the XXXXX property tax assessment of XXXXX (care of XXXXX) to be $$$$$.

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

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner