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