88-1505 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, :

:

v. : ORDER OF APPROVAL

:

PROPERTY TAX DIVISION OF THE : Appeal No. 88 1505

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 no taxable value to the Petitioner as of the lien date, XXXXX. Petitioner and Respondent agreed to the following facts: Petitioner sold the XXXXX to XXXXX on XXXXX. XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Ann. 59-2-1013 (1953) but elected not to show cause.

ORDER

Based on the foregoing, the Utah State Tax Commission hereby finds no taxable value of subject property to Petitioner as of XXXXX. 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 18 day of October, 1988.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner