BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner :
v. : ORDER OF APPROVAL
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 89-1057
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 on the subject property. Petitioner asserted that the subject
property should have a lower market value as of the lien date XXXXX.
Petitioner
and Respondent agreed that the Petitioner relinquished operation of the subject
property in XXXXX to XXXXX. Therefore,
the Petitioner is relieved of property tax liability for the XXXXX tax year.
XXXXX
County had standing to object to the assessment of the subject property
pursuant to Utah Code Ann. § 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 1st day of February, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Chairman Commissioner