BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS OF LAW
v. : FINAL DECISION
PROPERTY TAX DIVISION, : Appeal No. 88-1510
STATE TAX COMMISSION OF UTAH, :
STATEMENT OF CASE
These matters came before the Utah State Tax Commission for a prehearing conference XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for an in behalf of the Tax Commission. Present, and representing the Respondent were XXXXX, Assistant Attorney General, and XXXXX, Property Tax Division.
Although duly notified by mail of the date and time for the prehearing conference, no representative of the Petitioner appeared.
After reviewing the evidence and arguments in the file and noting the default of the Petitioner, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is property tax.
2. The period of time in question is XXXXX.
3. The records of the Tax Commission indicate that the delinquent taxes have been paid in full.
CONCLUSIONS OF LAW
The Petitioner has the burden of proof to establish a value other than that which has been assessed by the Respondent.
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, the Petitioner's request is denied.
DATED this 14 day of August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine D