93-2247

Centrally Assessed

Signed 2/17/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, )

: ORDER

v. )

:

PROPERTY TAX DIVISION OF THE ) Appeal No. 93-2247

UTAH STATE TAX COMMISSION, :

) Tax Type: Personal Property

: XXXXX

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a settlement conference pursuant to the provisions of Utah Code Ann. '59-1-502.5, on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX. Present and representing the Respondent was XXXXX, Property Tax Division. Present and representing Salt Lake County were XXXXX, XXXXX, and XXXXX. Present and representing Wasatch County was XXXXX, Wasatch County Assessor.

The preliminary issue in this matter was which governmental entity had the proper authority to assess the two helicopters owner by the Petitioner. Wasatch and Salt Lake Counties maintained that the aircraft should be locally assessed by them respectively. The Property Tax Division maintained that the helicopters should be centrally assessed because they represented operating property of an air charter or air contract service.

DECISION AND ORDER

Based upon the information presented at the conference, the Tax Commission finds that the proper assessing authority for the helicopters in question rests with the Utah State Tax Commission. The Property Tax Division is ordered to assess the aircraft and notify the owner of the assessed property of the assessment. Thereafter, the Petitioner may, by timely application, appeal that assessment through the appeal process established by the Utah State Tax Commission. It is so ordered.

DATED this 17th day of February, 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 final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(3)(a).

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