BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : FINAL DECISION
:
PROPERTY TAX
DIVISION, : Appeal No. 88-1510
STATE TAX
COMMISSION OF UTAH, :
Respondent. :
_____________________________________
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.
FINAL DECISION
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine D
Commissioner Commissioner