89-0616 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX )

XXXXX, :

Petitioner, :

v. : ORDER OF APPROVAL

:

PROPERTY TAX DIVISION : Appeal No. 89-0616

UTAH STATE TAX COMMISSION :

: Serial No. XXXXX

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 a lower market value as of the lien date, XXXXX.

Petitioner and Respondent agreed to the following facts: Petitioner had sold its interest in the subject property in XXXXX. Therefore, the Petitioner is not liable for XXXXX property taxes on the subject property. This agreement is subject to the approval of the Tax Commission.

XXXXX County had standing to object to the assessment of the subject property pursuant to Utah Code Annotated 59-2-1013, but elected not to do so.

ORDER

Based on the foregoing, 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 7th day of November, 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