95-0328

Centrally Assessed

Signed 10/25/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PROPERTY TAX DIVISION OF THE )

UTAH STATE TAX COMMISSION, :

Petitioner, ) ORDER

:

v. )

:

XXXXX, ) Appeal No. 95-0328

:

Respondent. ) Tax Type: Cent. Assessed

____________________________________

Based upon the accompanying stipulation of the parties, the Commission hereby finds that a penalty in the amount of $$$$$ is appropriate. It is so Ordered.

DATED this 12th day of January, 1996.

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 et. seq.)

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

STATE OF UTAH, PROPERTY TAX )

DIVISION OF THE UTAH STATE )

TAX COMMISSION, ) STIPULATION

)

Petitioner, )

) Appeal No. 95‑0328

v. )

) Tax Type: Property Tax

XXXXX, ) Penalty

)

Respondent. ) Period: XXXXX

______________________________________

Petitioner, State of Utah, through the Property Tax Division of the Utah State Tax Commission, and Respondent, XXXXX, stipulate to the following:

1. Respondent, XXXXX, is an operating telephone company.

2. Respondent is a "public utility" company as defined in Utah Code Ann. '59‑2‑102(19)(1992).

3. Utah Code Ann. '59‑2‑202 (1992) requires the filing by certain taxpayers, on or before March 1 of each year, of a:

...statement signed and sworn to by the officer or agent showing in detail all property, real or personal, owned by the person in this state, including a statement of mileage in each county, as valued at 12 o'clock m. of January I of the year, with any other information required by the commission...

4. In order to ensure uniformity and equality in tax assessments, and fully comply with Utah property tax laws, it is necessary that Petitioner have adequate information and records and receive them in a timely manner.

5. Under Utah law, the Tax Commission is required to assess Respondent's property each year on or before May 1.

6. On XXXXX, by certified mail, Petitioner informed Respondent of the requirements of Utah Code Ann. '59‑2‑202 and detailed the information requested by Petitioner.

7. As of XXXXX, Respondent did not have possession of or access to the information requested by Petitioner.

8. As a result of poor communications, both Respondent and Petitioner reasonably believed the other was obtaining the requested information from third parties.

9. Respondent has fully and timely satisfied all filing requirements as set forth in Utah Code Ann. ~59‑2‑202 (1992) for XXXXX.

10. Petitioner is satisfied with the efforts of Respondent and, therefore, agrees and recommends to the Commission, that the penalty in the amount of $$$$$ be imposed against Respondent for allegedly failing to comply with the provisions of '59‑2‑202 in XXXXX.

11. For the year XXXXX and each year thereafter, Respondent shall comply with Section 59‑2‑202 to the extent Respondent is subject to its provisions. Respondent reserves the right to raise any terms, conditions and defenses it may have to the requirements of that provision.

12. This document is admissible in any future proceedings. However, nothing contained in this document shall be interpreted as an admission of wrong doing by either party to this proceeding.

13. This stipulation becomes binding upon the parties only upon entry of a final order by the Commission. If the Commission refuses to approve this Stipulation, no part of it is binding upon either party, nor is it admissible in any proceeding.

Based upon the foregoing, the parties ask that the Commission approve this Stipulation.

DATED this 11th day of December, 1995.

XXXXX

XXXXX

Attorney for Respondent

DATED this 25th day of Ocotober, 1995.

PROPERTY TAX DIVISION by:

XXXXX

Assistant Attorney General

Attorney for Petitioner

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