BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : ORDER OF APPROVAL
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 88-1364
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 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.
ORDER
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner