BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE : Appeal No. 88-1261
UTAH STATE TAX COMMISSION, :
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 subject property is in fact owned by XXXXX. However, there is not a XXXXX located on the subject property and, therefore, the property should be locally assessed by XXXXX County. The original value as assessed by the Property Tax Division of the Utah State Tax Commission is $$$$$.
XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Ann. § 59-2-01013 (1953) but elected not to do so.
Based on the foregoing, the Utah State Tax Commission hereby finds that the subject property as of XXXXX shall be valued and assessed by the county assessor.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis