BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal Nos. 92-0277 and 92-0278
UTAH STATE TAX COMMISSION, : Account Nos. XXXXX
Respondent. : & XXXXX
: Tax Type: Property
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing the Respondent was XXXXX, of the law firm XXXXX, together with XXXXX, Deputy Salt Lake County Assessor. Petitioner failed to appear. The Formal hearing had previously been set for XXXXX, and the Petitioner's representative called and indicated that he would be out of town. However, he failed to notify the representatives of Respondent, and one representative made an appearance at the hearing because of lack of notification of the continuance. The Respondent requested the opportunity to place its evidence into the record, and to make its request, which Motion was granted, and evidence was taken into the matter. Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is property tax.
2. The period in question is the lien date of XXXXX.
3. The property in question is an XXXXX which was built in XXXXX and is in good condition. It consists of two separate legal parcels of land, XXXXX which contains all of the improvements, and parcel number XXXXX which is a parcel of vacant land.
4. The values sustained for the property by the Salt Lake County Board of Equalization were $$$$$ for parcel number XXXXX, and $$$$$ for parcel number XXXXX.
5. The Petitioner has requested a value of $$$$$ for both parcels.
6. The Respondent presented a limited scope appraisal on both properties, and arrived at a fair market value for both properties of $$$$$, which the Respondent testified would be broken down as $$$$$ for parcel number XXXXX, and $$$$$ for parcel number XXXXX. The testimony of value was uncontroverted because of the non-appearance of Petitioner.
The Tax Commission is required to oversee the just administration of property taxes to ensure that property is valued for tax purposes according to fair market value. (Utah Code Ann. §59-1-210(7).)
Petitioner has the burden of proof to establish that the market value of the subject property is other than that as determined by Respondent. Respondent has the burden of proof to show that the market value of the subject property is higher than the value it sustained.
CONCLUSIONS OF LAW
The Petitioner has failed to carry its burden of proof to establish the fair market value of the subject property, and the Respondent has carried its burden to prove that an increase in value is required
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds that the market value of the subject property as of XXXXX, for parcel number XXXXX is $$$$$ and the fair market value for parcel number XXXXX is $$$$$. The Salt Lake County Auditor is hereby ordered to adjust its records in accordance with this decision. It is so ordered.
DATED this 11th day of August, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer