BEFORE THE UTAH STATE TAX COMMISSION
: ORDER OF APPROVAL
v. : Appeal Nos. 92-1557,
PROPERTY TAX DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
STATEMENT OF THE CASE
The above-captioned matters are appeals of the Respondent Property Tax Division's ("Division's") XXXXX assessment of Petitioner XXXXX ("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 $$$$$ to $$$$$.
On XXXXX, the Commission issued an Order to Show Cause to the affected counties ordering them to show cause why the Commission should not accept the proposed value of $$$$$ for the XXXXX tax year.
On XXXXX, XXXXX and XXXXX Counties filed an Objection to Assessment and Proposed Valuation of Property Located within XXXXX and XXXXX Counties.
On XXXXX, XXXXX and XXXXX Counties, by and through XXXXX, Special Deputy XXXXX and XXXXX County Attorney, filed a Withdrawal of Objection stating that the named counties "herewith withdraw their objection to the proposed valuation contained in the Order to Show Cause issued the XXXXX." XXXXX further affirmed the Counties' intention to withdraw their Objection at the Order to Show Cause hearing on XXXXX at which XXXXX, attorney for XXXXX, and XXXXX, Assistant Attorney General and attorney for the Division also appeared.
Based on the foregoing, the Utah State Tax Commission hereby determines that the fair market value of the subject property for the tax year XXXXX is $$$$$.
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.
Oveson, Chairman Roger
O. Tew, Commissioner
Joe B. Pacheco, Commissioner Alice