BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
XXXXX
Petitioner, : ORDER OF APPROVAL
:
v. :
:
PROPERTY TAX
DIVISION OF THE : Appeal No. 92-1349
UTAH STATE TAX COMMISSION, :
: Tax Type:
Cent. Assessed
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 subject
property should have a lower market value as of the lien date XXXXX.
Petitioner
and Respondent have agreed that assessment against Petitioner is not
appropriate, since the subject property was traded to the XXXXX on XXXXX. Therefore, the Petitioner has no tax
liability on the subject property for the year in question.
XXXXX
County had standing to object to the proposed disposition of this case 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 Petitioner to
be without tax liability on the subject property for the year XXXXX.
The
Property Tax Division is hereby ordered to adjust its records in accordance
with this order of approval. The XXXXX
County Auditor is also authorized to adjust its records in accordance with the
revised notice of assessment.
DATED
this 13th day of October, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
0. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner