BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
: ORDER OF
APPROVAL
Petitioner, :
:
v. : Appeal Nos. 92-1557,
: 92-1580
PROPERTY TAX
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
:
Respondent. :
_____________________________________
STATEMENT OF THE CASE
The
above-captioned matters are appeals of the Respondent Property Tax Division's
("Division's") XXXXX assessment of Petitioner XXXXX's
("XXXXX's") taxable property.
XXXXX initiated Appeal 92-1557, and XXXXX County initiated Appeal
92-1580. Both appeals were consolidated
by Prehearing Order of Administrative Law Judge Alan Hennebold, dated XXXXX.
On
XXXXX, XXXXX and the Division filed a Stipulation and jointly moved the
Commission for an order adjusting the fair market value of XXXXX taxable
property as of XXXXX from $$$$$ to $$$$$.
On
XXXXX, the Commission issued an Order to Show Cause to the affected counties
ordering them to show cause why the Commission should not accept the proposed
value of $$$$$ for the XXXXX tax year.
On
XXXXX, XXXXX and XXXXX Counties filed an Objection to Assessment and Proposed
Valuation of Property Located within XXXXX and XXXXX Counties.
On
XXXXX, XXXXX and XXXXX Counties, by and through XXXXX, Special Deputy XXXXX and
XXXXX County Attorney, filed a Withdrawal of Objection stating that the named
counties "herewith withdraw their objection to the proposed valuation contained
in the Order to Show Cause issued the XXXXX." XXXXX further affirmed the
Counties' intention to withdraw their Objection at the Order to Show Cause
hearing on XXXXX at which XXXXX, attorney for XXXXX, and XXXXX, Assistant
Attorney General and attorney for the Division also appeared.
ORDER
Based
on the foregoing, the Utah State Tax Commission hereby determines that the fair
market value of the subject property for the tax year XXXXX is $$$$$.
The
Division is hereby ordered to adjust its records in accordance with this Order
of Approval. Affected county auditors
are authorized and directed to adjust their records in accordance with the
revised assessment. Affected county treasurers are further directed to make
appropriate refunds of taxes and interest to Petitioner XXXXX.
DATED
this 3RD day of June, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson, Chairman Roger
O. Tew, Commissioner
Joe B. Pacheco, Commissioner Alice
Shearer, Commissioner