93-1722

Centrally Assessed

Signed 4/29/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) ORDER

:

v. )

:

PROPERTY TAX DIVISION OF THE ) Appeal No. 93-1722

UTAH STATE TAX COMMISSION, :

)

Respondent. : Tax Type: Cent. Assessed

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission on request of the Petitioner, XXXXX, for the Tax Commission to take original jurisdiction on Petitioner's centrally assessed property for the XXXXX tax year.

FACTS

1. The petition involves XXXXX property taxes assessed on Petitioner's centrally assessed property for the tax year XXXXX.

2. On XXXXX, a notice of assessment was prepared assessing Petitioner's tangible real and personal property.

3. Notice of assessment established the taxable value of Petitioner's tangible real and personal property to be $371,899 as of XXXXX.

4. Petitioner wrote a letter to the Appeals Section of the Utah State Tax Commission dated XXXXX, which was received on XXXXX, requesting an adjustment of the assessment.

APPLICABLE LAW

Utah Code Ann. '59-2-1007 provides, in pertinent part:

(1) if the owner of any property assessed by the Commission, or any county with a showing of reasonable cause, objects to the assessment, either party may, on or before June 1, apply to the Commission for a hearing.

ANALYSIS

Petitioner's centrally assessed property was assessed by the Property Tax Division on XXXXX. The letter indicated that the delay was based on computer system error which did not come to the Petitioner's attention until the date of the letter. The Petitioner's letter was sent over four months after the closing of the statutory period allowed for appealing the assessment.

CONCLUSION

The Tax Commission has reviewed the facts as presented by the Petitioner. There is nothing that persuades the Commission to grant jurisdiction in this case. The record does not establish circumstances which would justify intervention by the Commission. Therefore, Petitioner's request is denied.

DATED this 29th day of April, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file with the Supreme Court a petition for judicial review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(3)(a).

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