BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : ORDER OF APPROVAL
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 88-1260
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. 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.
ORDER
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner