93-1027
Centrally
Assessed
Signed 6/10/94
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
XXXXX )
XXXXX )
XXXXX ) ORDER
XXXXX )
XXXXX )
XXXXX )
)
Petitioners, )
)
)
vs. )
) Appeal Nos.
)
PROPERTY TAX
DIVISION, ) 93‑1027 through 93‑1031
UTAH STATE TAX
COMMISSION ) 92‑1367 through 92‑1372
) 91‑1090 through 91‑1095
)
Respondent. )
_____________________________________
On XXXXX, Petitioners, Respondent,
Property Tax Division of the Utah State Tax Commission (the
"Division"), and the following counties in which the taxable property
of petitioners is located (the "Counties"),
Petitioner Counties
XXXXX Daggett
& Summit
XXXXX Iron
& Washington
XXXXX Millard
XXXXX Sevier
XXXXX Daggett,
Duchesne, Uintah & Wasatch
XXXXX Juab,
Millard & Tooele
by and through
their respective counsel of record, jointly filed a Stipulation Of Settlement
and Motion to Approve Settlement for the above captioned appeals.
Based upon the Stipulation of all
affected parties and for good cause appearing, the Commission hereby finds and
orders the following in accordance with the Stipulation Of Settlement:
1.
As a result of certain calculation and reporting errors, adjustments
must be made to the assessed values of Petitioners' Utah property for tax years
XXXXX, XXXXX and XXXXX. After making
these adjustments, the Commission finds that the correct fair market values of
Petitioners' taxable Utah properties are as follows:
1991
Original 1991 Corrected
Petitioner Value Value
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
1992
Original 1992 Corrected
Petitioner Value Value
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
1993
Original 1993 Corrected
Petitioner Value Value
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
XXXXX $$$$$ $$$$$
2.
The values set forth in the preceding paragraph result in a reduction in
the values that were originally assessed against the Petitioners' Utah
property. Inasmuch as the state
assessed values set forth in the preceding paragraph are apportioned among some
of the Counties, the County Auditors are hereby directed to reduce their
respective assessment rolls to account for the portion of the reduction in
Petitioners' property values that is allocable to their respective county.
3.
The Counties are further directed to refund the excess property tax that
was collected on the value differences between the values currently appearing
on their respective assessment rolls and the portion of the corrected state
assessed values set forth in Paragraph 1 that is allocable to their respective
county.
4.
Pursuant to Utah Code Ann. ' 59‑2‑1330 (1990), the Counties are
further directed to pay interest on the refund amounts "at a rate equal to
the rate earned by the county" from the time the taxes were paid until the
date the refunds are paid.
5.
This Order is a final order and resolution of all issues presented by
the pleadings in the Appeals insofar as they relate to Petitioners' property
located in the Counties. The Commission
recognizes that this resolution of the issues presented is solely for the
purpose of avoiding protracted litigation and associated costs and delays and
does not constitute an admission by any of the Parties as to the proper
treatment of any item raised in the pleadings in the Appeals.
DATED this 10th day of June, 1994.
BY
ORDER OF THE UTAH STATE TAX COMMISSION
W.
Val Oveson Roger O.
Tew
Chairman Commissioner
Joe
B. Pacheco Alice
Shearer
Commissioner Commissioner
^^