87-1858 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, :

v. : ORDER OF APPROVAL

COUNTY BOARD OF EQUALIZATION OF ) Appeal No. 87-1858

SALT LAKE COUNTY, :

STATE OF UTAH, : Serial No.

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 asserts that the subject property should have a lower taxable value as of the lien date, XXXXX.

Petitioner and Respondent subsequently agreed to the following facts: Petitioner sold the subject property to XXXXX on XXXXX. The tax notice should be sent to XXXXX.

XXXXX County had standing to object to the proposed new assessment of the subject property pursuant to Utah Code Ann. 59-2-1013 (1953) but elected not to do so.

ORDER

Based on the foregoing, the Utah State Tax Commission hereby finds the taxable value of the subject property as of XXXXX be assessed to 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 and assess the property to XXXXX.

DATED this 10 day of January, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

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