BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal No. 88-1276
: Serial No.
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: Physical inspection of the property was made. It was found that it was very steep and mostly inaccessible. It did not have recreational influence. The highest and best use of the property is for mining purposes. It is, therefore, recommended to be reduced by the Property Tax Division to $$$$$ per acre. The recommended revised value by the Property Tax Division would be $$$$$.
Salt Lake County had standing to object to the proposed new assessment of the subject property pursuant to Utah Code Ann. § 59-2-1013 (1953), and elected not to do so.
Based on the foregoing, the Utah State Tax Commission hereby finds the taxable value of the subject property as of XXXXX to be $$$$$.
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 9 day of January, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew