88-1490 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, :

v. : ORDER OF APPROVAL

:

PROPERTY TAX DIVISION OF THE : Appeal No. 88-1490

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 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.

ORDER

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.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

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