BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, : ORDER OF APPROVAL
:
v. :
PROPERTY TAX
DIVISION OF THE : Appeal No. 90-1347
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 was sold prior to the lien date XXXXX.
Petitioner
and Respondent have agreed that the subject property was sold prior to the lien
date and the Petitioner is not liable for the assessment.
XXXXX
County had standing to object to the assessment of the subject property
pursuant to Utah Code Ann. §59-2-1007, but elected not to do so.
ORDER
Based
on the foregoing, the Utah State Tax Commission hereby finds that the
Petitioner is not liable for the assessment of the subject property for the tax
year XXXXX.
The
Property Tax Division is hereby ordered to adjust its records in accordance
with this order of approval. The XXXXX
County Auditor is also authorized to adjust its records.
DATED
this 8 day of January, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner