BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : ORDER OF APPROVAL
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 88 1804
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 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 $$$$$ to $$$$$.
XXXXX
County had standing to object to the assessment of the subject property
pursuant to Utah Code Ann. § 59-2-1013 (1953) but elected not to do so.
ORDER
Based
on the foregoing, the Utah State Tax Commission hereby finds the taxable value
of the subject property for the tax year XXXXX to be $$$$$.
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner