88-1237 to 88-1242 - Centrally Assessed

 

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.