BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, : ORDER
:
v. : Appeal No. 90-1332
PROPERTY TAX
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Respondent. :
____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, filed by the Petitioner as a result of the
Commission's final decision dated XXXXX.
FINDINGS
1. Utah Administrative Rule R861-1A-5(P) provides
that a Petition for Reconsideration "will allege as grounds for
reconsideration either a mistake in law or fact, or the discovery of new
evidence." Under this rule, the
Tax Commission may exercise its discretion in granting of denying a Petition
for Reconsideration.
2. In its Petition for Reconsideration, the
Petitioner alleged the Commission erred in its final decision in that the
Commission failed to consider certain facts presented by the Petitioner during the
hearing and also that the appraisal conducted by the Respondent was
insufficient to sustain the value as estimated by the Respondent.
DECISION AND ORDER
After
having carefully review the record of the prior hearings in light of the
Petition for Reconsideration, the Tax Commission, nevertheless, affirms the
final decision of XXXXX. The Tax
Commission finds, as it did previously, that the Petitioner failed to meet its
burden of proof in establishing a fair market value for the subject property
based upon accepted property valuation principles.
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration is denied. It is so ordered.
DATED
this 13 day of February, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner