BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX, )
:
Petitioner, )
: FINDINGS
OF FACT,
v. ) CONCLUSIONS OF LAW,
: AND
DECISION
)
MOTOR VEHICLE
ENFORCEMENT : Appeal No. 92-1890
DIVISION OF
THE UTAH STATE )
TAX COMMISSION : Unbranded Title
)
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Alan Hennebold, Presiding Officer,
heard the matter on behalf of the Commission.
The Petitioner, XXXXX, appeared on his own behalf. XXXXX appeared for Respondent and was
accompanied by XXXXX of the Motor Vehicles Division.
Based
upon the evidence presented at the hearing, the Tax Commission hereby makes
its:
FINDINGS OF FACT
1. Petitioner has applied for an
"unbranded" motor vehicle title with respect to a XXXXX Oldsmobile
automobile, VIN XXXXX.
2. Respondent denied Petitioner's request for
the unbranded title on the grounds the subject vehicle had "major
damage" in more than one major component part.
3. Petitioner filed a timely appeal of the
foregoing determination with the Tax Commission.
4. The subject vehicle was involved in a
collision some time prior to XXXXX. The
owner's insurance company determined that cost of repair was greater than the
vehicle's value, paid the owner the value of the vehicle, and obtained a
"salvage certificate of title".
The insurance company then sold the vehicle to Petitioner.
5. Petitioner and Respondent agree that the
subject vehicle suffered major damage to its rear body component.
6. The passenger body component of the subject
vehicle also suffered damage in the collision, consisting of damage to floor,
roof and doors.
7. In order to determine whether the subject
vehicle qualified for an unbranded title, Respondent's certified vehicle
inspector examined the vehicle. Based
upon his knowledge of "I-Car" standards and using the XXXXX Collision
Estimating Guide, the inspector determined that the damage to the passenger
body compartment of the subject vehicle required more than 10 hours of labor to
repair or replace. The inspector
therefore concluded the subject vehicle had suffered major damage in two major
component parts and did not qualify for an unbranded title.
8. At the hearing in this matter, Petitioner
provided estimates from three local body shops of the time required to repair
the passenger body component of the subject vehicle. Each body shop estimated the required repair time at less than 10
hours. The estimates do not set forth
the repair standards upon which they are based.
9. XXXXX, of XXXXX's Body Shop, testified that
he was familiar with auto body repair generally, based upon numerous years of
experience. Mr. XXXXX also testified
that he was familiar with I-Car standards and the XXXXX Collision Estimating
Guide. In Mr. XXXXX's opinion, damage
to the subject vehicle's passenger body component required in excess of 10
hours of labor to repair or replace to I-Car standards.
CONCLUSIONS OF LAW
To
obtain an unbranded title to a salvage vehicle, the vehicle must, among other
criteria, have major damage in no more than one major component part. (Utah
Code Ann. §41-la-1002(1)(a)(iv).)
The
"major component parts" of a motor vehicle are the front body
component, consisting of the structure forward of the firewall; the passenger
body component, consisting of the firewall, roof, and extending to and
including the rear-most seating; the rear body component, consisting of the
main cross member directly behind the rear-most seating area and structural
body assembly rear of the cross members; and the motor vehicle frame,
consisting of the structural members that support the auto body. (Utah Code
Ann. §41-la-1001(2).)
"Major
damage" means damage to a major component part of the motor vehicle
requiring ten or more hours to repair to replace, exclusive of cosmetic repair,
as determined by a collision estimating guide recognized by the Motor Vehicle
Enforcement Division. (Utah Code Ann. 41-la-1001(3).)
"Collision
estimating guide recognized by the Motor Vehicle Enforcement Division"
means the current edition of the XXXXX Collision Estimating Guide, XXXXX
Estimating Guide, or an equivalent estimating guide recognized by the industry.
(Draft Rule R873-22M-.B.)
DECISION AND ORDER
Utah
law sets forth specific standards for issuing unbranded titles to salvaged
vehicles. By law, no salvaged vehicle
may receive an unbranded title if it has major damage in more than one major
component part. The law defines the
terms "major component parts" and ''major damage".
Under
the facts of this case, it is established that the subject vehicle suffered
major damage to its rear body component.
Consequently, if it also suffered major damage to its passenger body
component, it does not qualify for an unbranded title.
The
law defines "major damage" as damage requiring more than 10 hours to
repair or replace, exclusive of cosmetic repairs. The time to repair must be based upon collision estimating guides
recognized by the Motor Vehicle Enforcement Division. Respondent used such a recognized collision repair guide in
concluding that more than 10 hours were required to repair the passenger
component. Respondent's judgment is
corroborated by a similar estimate by Mr. XXXXX, an expert in auto body
repair. Although Petitioner has
provided lower estimates from other body shops, it is not clear upon what basis
such estimates were made.
Based
on the foregoing, the Commission concludes that repair or replacement of the
passenger body component of the subject vehicle would require more than 10
hours. Therefore, the passenger body
component suffered major damage. Since
the rear body component also suffered major damage, the subject vehicle does
not qualify for an unbranded title.
Respondent's denial of Petitioner's request for such an unbranded title
is affirmed. It is so ordered.
DATED
this 18th day of May, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner