88-0820 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, :

v. : ORDER OF APPROVAL

:

PROPERTY TAX DIVISION OF THE : Appeal No. 88-0820

UTAH STATE TAX COMMISSION, :

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: The Petitioner had given the subject property to the XXXXX as of XXXXX. The original value of the subject property was assessed at $$$$$. Because the property is no longer in the name of the Petitioner and is in the name of a tax exempt organization, it is the recommendation of the parties that the property be exempt from taxation.

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 subject property as of XXXXX to be exempt from taxation.

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 5 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

^^