BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
PROPERTY TAX
DIVISION OF THE : Appeal No. 88-1263
STATE TAX
COMMISSION OF UTAH )
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 and made a recommendation to the Tax Commission. Based upon that recommendation and the facts
and evidence before it, 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 the 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 petitioners request is denied.
DATED
this 24 day of April, 1989
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner