BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
Petitioner, : ORDER
v. :
PROPERTY TAX
DIVISION OF THE : Appeal No. 91-1395
UTAH STATE TAX COMMISSION, : Tax
Type: Cent. Assessed
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner's
request that the Utah State Tax Commission redetermine the valuation of the
XXXXX property came before the Commission for hearing on XXXXX, Alan Hennebold,
Administrative Law Judge, presiding. Present and representing the Petitioner
was XXXXX, of XXXXX. Present and
representing the Respondent were XXXXX, Assistant Utah Attorney General, and
XXXXX of the Property Tax Division.
The
Commission has reviewed the facts as presented by the Petitioner and does not
find a sufficient basis for reopening the matter. The evidence presented establishes that the Petitioner or its
agent received proper notification of the subject property's assessment,
together with written instructions for filing an appeal of that assessment. No appeal was filed within the time permitted
by law.
It
is the Petitioner's responsibility to see that the taxes are paid in a timely
fashion and that any appeal from the tax notices be done in a timely
fashion. Absent any exigent
circumstances the Petitioner's request must be denied.
DATED
this 6 day of February, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner