88-1510 & 88-1511

Centrally Assessed

Signed 8/14/89

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

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. '' 63‑46b‑13(1),. 63‑46b‑14(2)(a).

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