BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE : Appeal No. 88-1364
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 not patented for XXXXX and should be deleted from the Centrally Assessed tax rolls, and returned to the assessor of XXXXX County for assessment.
XXXXX County had standing to object to the proposed new assessment of the subject property pursuant to Utah Code Ann. § 59-2-1013 (1953) but elected not to do so.
Based on the foregoing, the Utah State Tax Commission hereby finds that the subject property be returned to the county for valuation and assessment purposes.
The Property Tax Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this Order of Approval by referring the property to XXXXX County for assessment.
DATED this 30 day of January, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis