92-1606 - Centrally Assessed

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________

XXXXX

Petitioner, : ORDER OF APPROVAL

:

v. :

:

PROPERTY TAX DIVISION OF THE : Appeal No. 92-1606

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 an adjustment of the valuation is necessary. The original analysis was performed with inaccurate salvage values used for the wells. Those figures have been corrected. Also, the decline curve for XXXXX XXXXX was changed as the result of additional information provided by the operator. After making the adjustment, the value for the XXXXX tax year is $$$$$.

XXXXX 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 $$$$$.

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 20th day of November, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner