90-2586 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: :

XXXXX, )

Petitioner : ORDER

v. :

PROPERTY TAX DIVISION OF THE : Appeal No. 90-2586

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission on a request of the Petitioner for the Tax Commission to take original jurisdiction over several properties located in 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.

Utah Code Ann. 63-46b-3(4) provides that a request for agency action must be filed with the agency within the time prescribed by that agency's rules. Pursuant to this statute, Tax Commission Rule R861-1-4(A)(B) provides that requests for agency action, or for review of a Commission order, shall be filed within 30 days of the date of the notice of the Commission's order or action. Tax Commission Rule R861-1-4(A)(E)(l) provides that the Commission may deny such petitions if they are not filed in a timely manner. Petitioner's notice of assessment was dated XXXXX. Petitioner states that it never received this notice of assessment, apparently because Petitioner moved in XXXXX to its present address and the postal service apparently did not forward that notice to Petitioner.

DECISION AND ORDER

It is the Petitioner's responsibility to see that the taxes are paid in a timely fashion and that any appeals from the tax notices be done in a timely fashion. Petitioner had a duty to inform the Tax Commission of its new address in order to ensure that notices of assessment and other items of importance would be received by Petitioner in a timely manner. Sufficient circumstances were not presented upon which the Tax Commission can base the granting of a hearing under Utah Code Ann. 59-2-212. Therefore, the Petitioner's request is denied.

DATED this 9 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