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