BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER OF APPROVAL
PROPERTY TAX DIVISION OF THE : Appeal No. 92-1349
UTAH STATE TAX COMMISSION, :
: Tax Type: Cent. Assessed
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.
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.
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.
R. H. Hansen Roger 0. Tew
Joe B. Pacheco S. Blaine Willes