BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE : Appeal No. 88 1804
UTAH STATE TAX COMMISSION, :
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 asserts that the subject property should have a lower taxable value as of the lien date, XXXXX.
Petitioner and Respondent subsequently agreed to the following facts: A portion of the parcel of ground has been found to be unusable and has been reclaimed and returned to its original farm use. That portion of ground should be dropped from the centrally assessed rolls and returned to the county for local assessment. Therefore the value should be reduced from $$$$$ to $$$$$.
XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Ann. § 59-2-1013 (1953) but elected not to do so.
Based on the foregoing, the Utah State Tax Commission hereby finds the taxable value of the subject property for the tax year XXXXX to be $$$$$.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis