BEFORE THE UTAH STATE TAX
COMMISSION
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In Re: ) ORDER
XXXXX ) Appeal No. 91-1313
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STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to XXXXX Police
Department's application for the award of one 35mm Nikon camera, one Nikon
70mm-200mm lens, and one camera case which were seized by the XXXXX Police
Department from XXXXX during her arrest for unlawful possession of a controlled
substance.
XXXXX,
Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the XXXXX Police
Department was XXXXX, Assistant Utah Attorney General. Although duly notified of the time, date and
place of the hearing, XXXXX was not present due to her incarceration.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. XXXXX was arrested on XXXXX for violation of
the Controlled Substances Act. At the
time of her arrest she had in her possession one Nikon 35mm camera, one Nikon
70mm-210mm lens and one camera bag.
2. The above mentioned items were seized by the
arresting officers and held by the XXXXX Police Department until the items were
released to the Utah State Tax Commission.
3. On XXXXX, an assessment was levied against
XXXXX for failure to have the necessary drug tax stamps affixed to the
controlled substances in the amount of $$$$$.
4. Pursuant to a tax warrant and lien which was
filed in the District Court, the above described property, as well as other
property belonging to XXXXX, was seized by the Collection Division of the State
Tax Commission.
5. The other property seized by the Collection
Division was subsequently sold at public auction. The proceeds of that auction were used to satisfy the assessment
against XXXXX.
6. The property in question was appraised by
three photography stores. The three
bids received were: 1) $$$$$; 2) $$$$$; and 3) $$$$$.
7. The XXXXX Police Department has need of the
property in question for use in the continued enforcement of controlled
substance laws.
CONCLUSIONS OF LAW
Property
in kind obtained from the taxpayer as a result of the Illegal Drug Stamp Tax
Act may be awarded to a participating law enforcement agency if the property is
of use or benefit to the participating law enforcement agency in the continued
enforcement of controlled substance laws.
(Utah Code Ann.§59-19-105(7)).
DECISION AND ORDER
In
the present case, the Tax Commission finds that awarding the property in
question to the XXXXX Police Department for its use or benefit in the continued
enforcement of controlled substance laws is appropriate. The Commission further finds that the value
of the property is $$$$$. That amount
shall be credited towards the assessment deficiency of its owner, XXXXX. It is
so ordered.
DATED
this 25 day of November, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner