BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE : Appeal No. 88-1490
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 asserted that the subject property should have a lower taxable value as of the lien date, XXXXX.
Petitioner and Respondent agreed to the following facts: The Petitioner is no longer the operator of the properties in question. The new operator is XXXXX, and the properties have been assessed to that company.
XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Ann. § 59-2-1013 but elected not to do so.
Based on the foregoing, the Utah State Tax Commission hereby finds the subject property for the tax year XXXXX should be assessed to XXXXX and not the Petitioner.
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 5 day of January, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis