88-1857

Property

Signed 8/14/89

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, ) FINDINGS OF FACT,

) CONCLUSIONS OF LAW,

v. ) AND FINAL DECISION

XXXXX XXXXX COUNTY SPECIAL ) Appeal No. 88‑1857

SERVICE DISTRICT XXXXX, )

XXXXX COUNTY, )

STATE OF UTAH, ) Serial No. XXXXX

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX and XXXXX appeared representing the Respondent. The Petitioner was present.

Based upon the recommendation of the Presiding Officer and the facts and evidence presented at the hearing, the Tax Commission makes its:

FINDINGS OF FACT

1. The tax in question is garage collection fee.

2. The period in question is XXXXX.

3. In XXXXX, the XXXXX was formed with a seven member board for the purpose of disposing of XXXXX.

4. The Petitioners have divided XXXXX County into two areas. One area where garbage is picked up on a door‑to‑door basis and the users are charged monthly. The second area is the XXXXX area within which lies the Petitioner's property where an annual fee is charged.

5. The XXXXX for the XXXXX area and various locations whereby lot owners or anyone else using the XXXXX area may deposit garbage.

6. The Petitioner argues that since he does not use the facilities, the dumpsters of the Respondent, he should not be required to pay the annual service fee.

7. In classifications other than that of the Petitioner's property, the garbage collection fees are collected through utility bills. The subject property is billed through the County Treasurer on the property tax notice.

CONCLUSIONS OF LAW

The governing authority of a service district may provide the fees and charges for garbage services be certified to the Treasurer and Assessor of the county in which the premises are located, these fees and charges shall become a lien on the property and shall be collected in the same manner as general county taxes that are a lien on the premises. (Utah Code Ann. ' 11‑23‑20.)

DECISION AND ORDER

The Tax Commission finds that the statutory authority for the imposition of fees for the service district is ample and that the language of the statute allows for the imposition of the fee even though it is not being used directly by the Petitioner. Therefore, the Petitioner's request is denied. The Commission does note that the Petitioner's constitutional arguments are not decided by this body. The Tax Commission has no authority to rule on the constitutionality of the statute.

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 Davis

Commissioner Commissioner

NOTICE: You have 30 days after the date on the Mailing Certificate to request a Formal Hearing.

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