88-1408

Property

Signed 3/29/89

 

 

                   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. 88-1408

STATE TAX COMMISSION OF UTAH,     )

          Respondent.             :

                   _____________________________________

 

          This matter came before the Utah State Tax Commission for a prehearing conference XXXXX.  James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission.  The Representatives of the Respondent were present.  No one appeared representing the Petitioner.  The default of the Petitioner was noted.  After reviewing the evidence and arguments in the file, the Tax Commission hearby makes its:

                             FINDINGS OF FACT

          1. The tax in question is property tax.

          2. The year in question is XXXXX.

          3. The Petitioner requests that the taxable value of the properties be the purchase price of $$$$$.  No other evidence or documentation was submitted.

          4. The Respondent has valued the subject property pursuant to the formula used by the Property Tax Division for valuing similar and like properties.

                            CONCLUSIONS OF LAW

          The Petitioner has the burden of proof to establish a value other than that which has been determined by the Respondent.

                              FINAL DECISION

          The Utah State Tax Commission finds that insufficient evidence has been submitted which would justify an adjustment to the valuation of the subject property for the year in question.  Therefore Petitioner's request is denied.

          DATED this 29 day of March, 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

 

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review.  Utah Code Ann. '' 63‑46b‑13(1), 63‑46b‑14(2)(a).

 

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