91-0436 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

XXXXX, )

Petitioner, : ORDER

v. :

PROPERTY TAX DIVISION OF THE : Appeal No. 91-0436

UTAH STATE TAX COMMISSION, :

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 property located in XXXXX County, 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 acknowledges that it missed two appointments with Respondent's representatives and also did not respond to Respondent's evaluations of the subject property for some years.

Petitioner operated a silver-gold heap leaching operation which began in XXXXX and continued through XXXXX. This operation was eventually shut down and some of the equipment had been sold off before XXXXX. Petitioner asserts that some of this equipment was still included on the tax rolls by Respondent. Due to delinquent taxes for the tax years XXXXX through XXXXX, the subject properties will be sold at public auction in XXXXX, unless Petitioner pays the delinquent taxes by XXXXX. Petitioner does not present any assertion of proper market value for the property.

DECISION AND ORDER

It is the Petitioner's responsibility to see that 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 meet its appointments with Respondent's representatives and to respond to the valuations rendered by Respondent, but did not do so for several years. Petitioner has presented nothing to indicate that the actual value for the property as established by Respondent is incorrect. 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 19 day of March, 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