BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE : Appeal No. 89-1057
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 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.
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