BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
PROPERTY TAX DIVISION OF THE : Appeal No. 94-1233
UTAH STATE TAX COMMISSION, :
Respondent. : Tax Type: Centrally Assessed
STATEMENT OF CASE
This matter came before the Utah State Tax Commission on request of Petitioner for the Tax Commission to take original jurisdiction over the subject property.
The Tax Commission has reviewed the facts as presented by Petitioner and finds no evidence which would support the request for the Tax Commission to take jurisdiction. Although XXXXX did transfer ownership of the assets of a corporate entity he did receive sufficient notice to comply with the schedule for filing an appeal.
It is Petitioner's responsibility to see that taxes are paid in a timely fashion and that any appeal from tax notices be made in a timely fashion. Utah Code Ann. §59-2-1004(1), §59-2-1006(1) Sufficient circumstances were not presented upon which the Tax Commission can base the granting of a hearing. Therefore, Petitioner's request is denied.
DATED this 19 day of October, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
NOTICE: You have twenty (20)
days after the date of a final order to file a Request for Reconsideration with
the Commission. If you do not file a
Request for Reconsideration with the Commission, you have thirty (30) days
after the date of a final order to file a.) a Petition for Judicial Review in
the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in
district court. (Utah Administrative
Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13(1),