BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
XXXXX : FINDINGS OF FACT,
Petitioner : CONCLUSIONS OF LAW,
: AND FINAL
DECISION
v. :
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 91-1168
UTAH STATE TAX COMMISSION :
: Centrally
Assessed
Respondent :
_____________________________________
This
matter involves property tax assessments for the years XXXXX through XXXXX on
improvements to a XXXXX, leased by Petitioner from the federal government. Respondent asks the Commission to exercise its
authority under U.C.A. §59-2-1347(1)(b) to reduce the amount of property taxes
which have been levied against the subject property.
In
support of its request, Respondent cites the following circumstances: The subject
property is centrally assessed by Respondent.
During the years XXXXX through XXXXX, Respondent inadvertently failed to
send notices of assessment to Petitioner, mailing them instead to another
entity. The property was valued at
$$$$$ for XXXXX, $$$$$ for XXXXX, $$$$$ for XXXXX, $$$$$ for XXXXX, $$$$$ for
XXXXX $$$$$ for XXXXX, and $$$$$ for XXXXX.
During
XXXXX, Respondents representative inspected the subject property and determined
the XXXXX is not in operation, is on federal land, has no salvage value and has
inadequate access. Respondent concluded
the subject property should have been valued at $$$$$ for each year in
question, and that property taxes should be computed on that value. XXXXX has been notified of Respondent's
motion and agrees that it should be granted.
DECISION AND ORDER
Pursuant
to U.C.A. Anno. §59-2-1347(1)(b) and good cause appearing therefore, the
Commission hereby reduces the assessed value of the subject property to the
amount of $$$$$ for each of the years XXXXX through XXXXX. Respondent is instructed to recompute the
amount of tax due for those years and advise Petitioner accordingly. It is so ordered.
DATED
this 7th day of October, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner