BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : ORDER OF APPROVAL
PROPERTY TAX
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal
No. 87-1061
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. Petitioner
asserted that the subject property should have no taxable value to the
Petitioner as of the lien date XXXXX.
Petitioner
and Respondent agreed to the following facts: The gravel pit area picked up by
the Respondent is on XXXXX land, and is not gravel but residue from a batch
plant. The parcel should be returned to
the county to be locally assessed.
XXXXX
County had standing to object to the assessment of the subject property
pursuant to Utah Code Ann. §59-2-1013 and elected not to show cause.
ORDER
Based
upon the foregoing, the Utah State Tax Commission hereby finds that the subject
property should be locally assessed and returned to the XXXXX County Assessor
for valuation and assessment purposes for tax year XXXXX.
The
Property Tax Division of the Utah State Tax Commission is hereby ordered to
adjust its record in accordance with this order of approval.
DATED
this 2 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Chairman Commissioner