88-1455 - Centrally Assessed

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

:

v. : ORDER

:

PROPERTY TAX DIVISION OF THE : Appeal No. 88 1455

UTAH STATE TAX COMMISSION :

& XXXXX )

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission after a request to the XXXXX County to waive the penalty and interest associated with the XXXXX. The Petitioner argued that he acquired the subject well in late XXXXX and did not receive any notice of the taxes until XXXXX. The Petitioner paid the tax due and requested a waiver of the penalty. On XXXXX, the XXXXX County Board of Commissioners refused to waive any penalty or interest by stating "this office has no authority to waive the penalty or the interest."

DECISION AND ORDER

This matter comes before the Tax Commission without a request for hearing. Therefore this matter is decided on the record. The only statutory authority available to the Petitioner for a request of waiver of penalty and interest on a property tax matter is Utah Code Ann. 59-2-1357 (recodified Section 59-2-1347). This provision allows the county board of commissioners as the county governing board to waive, reduce, or abate taxes. Presumably this includes penalty and interest. Certain requirements must be met in order to apply for such a waiver, reduction or abatement. It appears from the record those requirements have not been met. The reference to "this office" not having authority does not refer to which office whether its the county or whether its the county auditor, county treasurer, county assessor or the county board of equalization or the county commissioners.

The Tax Commission, in reviewing the file, is unclear as to the manner in which this matter is appealed before the Tax Commission. In addition, the Tax Commission will not impose its discretionary decision making authority in the place of the county where the county is more in tune with the situation and better able to make a determination whether to waive, reduce or abate the penalty and interest. Therefore, the Tax Commission denies this request.

DATED this 31 day of October, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen