92-1345 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________

XXXXX

Petitioner, : ORDER OF APPROVAL

v. :

:

PROPERTY TAX DIVISION OF THE : Appeal No. 92-1345

UTAH STATE TAX COMMISSION, :

Respondent. :

_____________________________________

STATEMENT OF CASE

The above-captioned matter involves an appeal to the Utah State Tax Commission from the assessment by the Property Tax Division on the subject property. Petitioner asserted that the car miles were operated on the XXXXX, not the XXXXX.

Petitioner and Respondent have agreed that an adjustment to the valuation is necessary. The original XXXXX Utah valuation computed by the Property Tax Division for the rolling stock of XXXXX, is $$$$$. The Division and the taxpayer agree that the original assessment of the taxpayer erroneously reported their mileage as being on the XXXXX. The Division and the taxpayer agree that the mileage should have been correctly reported as being on the XXXXX. The Division and the taxpayer agree that the Utah valuation of the taxpayer should remain the same.

Each affected county had standing to object to the assessment of the subject property pursuant to Utah Code Ann. §59-2-1007, but elected not to do so.

ORDER

Based on the foregoing, the Utah State Tax Commission hereby finds the market value of the subject property for the tax year XXXXX is $$$$$ with the mileage being on the XXXXX.

The Property Tax Division is hereby ordered to adjust its records in accordance with this order of approval. The affected County Auditors are also authorized to adjust their records in accordance with the revised notice of assessment.

DATED this 2nd 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