87-2171 to 87-2175 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : ORDER OF APPROVAL

PROPERTY TAX DIVISION OF THE : Appeal Nos. 87-2171

STATE TAX COMMISSION OF UTAH, ) to 87-2175

Respondent. : Serial Nos. (See Attachment)

_____________________________________

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 a lower taxable value as of the lien date, XXXXX.

Petitioner and Respondent agreed to the following facts:

Serial No. XXXXX (revised) Appeal No. 87-2171: also identified as XXXXX. Non-operating portion to be changed from XXXXX acres to XXXXX acres, and the valuation to be revised from $$$$$ to $$$$$.

Serial No. XXXXX (revised) Appeal No. 87-2172; Non-operating portion to be changed from XXXXX acres to XXXXX acres, and the valuation to be revised from $$$$$ to $$$$$.

Serial No. XXXXX (revised) Appeal No. 87-2173; also identified as XXXXX. Non-operating portion to be changed from XXXXX acres to XXXXX acres, and the valuation to be revised from $$$$$ to $$$$$.

Serial No. XXXXX (part of the original whole, and revised) Appeal No. 87-2174; also identified as XXXXX (part of the original whole, and revised). This non-operating portion lying southerly of the right-of-way, contains XXXXX acres m/l and will be valued at $$$$$ per acre for a valuation of $$$$$. Also: (a separate portion of the same serial no. as above).

Serial No. XXXXX (part of the original whole, and revised) Appeal No. 87-2175; also identified as $$$$$ (part of the original whole, and revised). This non-operating portion lying northerly of the right-of-way, contains XXXXX acres, m/l, (including approximately XXXXX acres under the State Highway), will be valued at $$$$$ per acre for a valuation of $$$$$.

XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Ann. §59-2-1013 (1953).

ORDER

Based on the foregoing, the Utah State Tax Commission hereby finds the taxable value of the subject property as of XXXXX to be as set forth above.

The Property Tax Division of the Utah State Tax Commission is hereby ordered to adjust its records in accords with this Order of Approval.

DATED this 25 day of January, 1988.

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