BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE : Appeal No. 88-1260
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. The Petitioner asserted that the subject property should have no tax value as of the lien date XXXXX for centrally assessed property tax purposes.
Petitioner and Respondent agreed to the following facts: The subject property is not a XXXXX but is a parcel of property used for storing XXXXX in conjunction with the XXXXX plant. Therefore, the subject property should not be centrally assessed but should be turned over to the county for valuation and assessment.
XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Ann. § 59-2-'013 but elected not to do so.
Based on the foregoing, the Utah State Tax Commission hereby finds that the subject property shall not be centrally assessed for the tax year XXXXX and shall be turned over to the county for valuation and assessment purposes.
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