95-0726
Disabled Parking
Signed 10/17/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 95-0726
:
CUSTOMER
SERVICE DIVISION :
OF THE UTAH
STATE :
TAX COMMISSION, :
Respondent. : Tax Type: Disabled Parking
Placard
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Initial Hearing
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. Commissioner Alice Shearer heard the matter
for and on behalf of the Commission.
Present by telephone was Petitioner XXXXX. Present and representing Respondent was XXXXX, Assistant Attorney
General.
On
XXXXX, XXXXX received a permanent handicapped placard. On XXXXX, he forgot to hang it in his
car. On XXXXX XXXXX from XXXXX called
XXXXX of the Customer Service Division to ask her if this was a valid
handicapped placard. XXXXX investigated
and issued a revocation letter that was received by XXXXX on XXXXX. The revocation letter indicated that the
placard had been issued in error and therefore it should be replaced by the
temporary placard that was enclosed and that Mr. XXXXX should sign the
application for the temporary placard and return the permanent placard that had
been now revoked. On XXXXX, Mr. XXXXX
requested a hearing to appeal the revocation of the permanent disabled placard.
Mr.
XXXXX wants his permanent disabled placard reinstated. He contends that he did not alter the form
beyond the legal parameters that are allowable in the federal regulations. He does not wish to go back to his doctor
who signed the first altered application form and then signed the temporary
application form because he does not now have a good, solid relationship with
his doctor. Asked why the six month
renewable placard is unsatisfactory?
Mr. XXXXX indicated that it’s the principle of it. He is certain that he is qualified for a
permanent placard and wants that.
The
Customer Service Division is the agency in the Tax Commission responsible for
placards statewide. XXXXX, on her own,
after she reviewed the original application and found that it had been altered,
revoked the permanent placard. She then
issued the temporary based upon a second application which the doctor signed at
her request. The reason for the
revocation was that the Tax Commission had made an error in issuing the placard
in the first place. The action that
XXXXX took was not because of a request from Mr. XXXXX, but came because the
Tax Commission (that is $$$$$) became
aware that the permanent placard had
been erroneously issued. Mr. XXXXX
agrees that the Tax Commission has the power to revoke the placard but contends
that it did not do so properly and should have held a hearing before the
revocation.
The Customer Service Division contends that
it does not have discretionary power to issue or not issue placards but in fact
must follow the statute and the rule.
For any medical assessment they rely on the doctor’s statements as they
are outlined on the application. If Mr.
XXXXX wishes to have the Commission consider on the merits whether or not he is
qualified under the statute and the federal regulations for a permanent placard
then that must be done in formal hearing with sworn testimony from medical
experts that could testify as to whether or not he meets the guidelines.
APPLICABLE LAW
The
Tax Commission is granted the authority to issue special group license plates
and placards under Sec.41-1a-408. The
issuance of the plates and placards is governed by Tax Commission Rule
873-22M-29.
DECISION
Mr.
XXXXX agreed that he would, within a week, get from the XXXXX Tax Commission
office another application for a permanent placard. He would take it to his doctor, and if it were signed by the
doctor as qualifying for a permanent handicap, then he would present it to the
Customer Service Division so that they could make his permanent placard good
for the whole year and subject to renewal without further medical evidence.
On
XXXXX the Tax Commission received confirmation that Petitioner had submitted a
valid application for a permanent disabled parking placard. There being no further issue, this Appeal is
dismissed.
This
decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become
the Final Decision and Order of the Commission unless any party to this case
files a written request within thirty (30) days of the date of this decision to
proceed to a Formal Hearing. Such a
request shall be mailed to the address listed below and must include the
Petitioner's name, address, and appeal number:
Utah State Tax Commission
Appeals Division
210 North 1950 West
Salt Lake City, Utah 84134
Failure
to request a Formal Hearing will preclude any further administrative action or
appeal rights in this matter.
DATED
this 17th day of October, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^