89-2718 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,

Petitioner, :

v. : ORDER

: Appeal No. 89-2718

PROPERTY TAX DIVISION OF THE :

UTAH STATE TAX COMMISSION, :

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission on a request from Petitioner for the Tax Commission to take jurisdiction over property located in XXXXX, Utah.

The Tax Commission has reviewed the facts as presented by the Petitioner and finds no evidence which would support the request for the Tax Commission to take jurisdiction.

It is the Petitioner's responsibility to see that the taxes are paid in the timely fashion and any appeals from the tax notices be done timely. The Petitioner's allegation that it was not aware of the assessment made by the Property Tax Division of the Utah State Tax Commission until after the time limit for appeal had passed does not constitute a sufficient basis for the granting of a hearing under Utah Code Ann. §59-2-212. Therefore, the Petitioner's request is denied. It is so ordered.

DATED this 17th day of May, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner