94-1398

Centrally Assessed

Signed 12/22/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

:

Petitioner, : ORDER

:

v. :

:

PROPERTY TAX DIVISION OF THE : Appeal No. 94-1398

UTAH STATE TAX COMMISSION, :

: Tax Type: Centrally Assessed

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for agency action upon Petitioner's appeal of a property tax assessment for the tax year XXXXX. A prehearing conference in the matter was held on XXXXX, at 9:00 a.m. mountain standard time. Gail S. Reich, Administrative Law Judge, conducted the hearing. Present by telephone conference call and representing Petitioner were XXXXX, XXXXX and XXXXX. Present and representing Respondent was XXXXX, XXXXX and XXXXX. Present by telephone conference call and representing XXXXX and XXXXX Counties was XXXXX.

At the prehearing conference Respondent made a motion to dismiss Petitioner's appeal based on untimely filing. Petitioner objected to this motion. Respondent stated and Petitioner acknowledged that Petitioner did not file the appeal within thirty days from the date of the assessment. Petitioner stated his reason for the late filing was the negligence of an employee who had worked for Petitioner for five years.

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.

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 22 day of December, 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 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), 63-46-14(3)(a)).

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