BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : ORDER OF APPROVAL
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 88-1261
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 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.
ORDER
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner