BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
PROPERTY TAX
DIVISION OF THE : Appeal Nos. 88-1237
STATE TAX
COMMISSION OF UTAH, ) to 88-1242
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for a prehearing conference on
XXXXX. James E. Harward, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the
Respondent. No one appeared
representing the Petitioner. After
making note of the nonappearance of the Petitioner, the Presiding Officer took
evidence and arguments as it relates to the matter and made a recommendation to
the Tax Commission. Based upon that
recommendation and the facts and evidence presented, the Tax Commission makes
its:
FINDINGS OF FACT
1. The tax in question is property tax.
2. The year in question is XXXXX.
3. The taxpayer presented no evidence that
would indicate that an adjustment to the value of the subject property is
warranted.
CONCLUSIONS OF LAW
The
Tax Commission has general supervisory power over the assessment of property
and collection of taxes so that all assessments are properly adjusted and equal
according to fair market value and that the tax burden is distributed without
favor or discrimination. Utah Code Ann.
§59-1-210(7).
DECISION AND ORDER
The
Tax Commission finds no evidence upon which it can base an adjustment to the
market value of the subject property.
Therefore, the Petitioner's request is denied.
DATED
this 24 day of April, 1989.