96-2473

Property Tax

Signed 6/25/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

:

Petitioner, : ORDER

:

v. : Appeal No. 96-2473

:

PROPERTY TAX DIVISION OF THE : Account No.

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, :

:

Respondent. : Tax Type: Property Tax

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Status Conference on May 1, 1997. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present on the telephone and representing Petitioner were PETITIONERS REP. and PETITIONERS REP. Present and representing Respondent, Property Tax Division, was Mr. John McCarrey, Assistant Attorney General, together with Mr. Charles Peterson, Mr. Brent Eyre, and Mr. Sheldon Draper, from the Property Tax Division. Present on the telephone and representing the Affected Counties was XXXXX, from the law firm ofXXXXX A latter discussion was held with XXXXX, from the law firm of XXXXX.

In this case, Petitioner was assessed a penalty because its annual report was not timely filed. Pursuant to statute, a penalty of 10% or $100 minimum is assessed for taxpayers who do not timely file the annual report. In this case, each of the affected counties has imposed a penalty of 10% or $100, which amounts to a greater penalty than 10% or $100 minimum based upon the total tax.

Based upon the stipulation of each of the affected counties, and each of the parties to this proceeding, it has been agreed that the total penalty for purposes of this case will be 10% of the total tax or a $100 minimum total, with such amount to be allocated to each of the affected counties based upon its pro rata share of the taxes due.

The parties stipulated that the matter could be converted to an informal hearing, and a decision entered based upon the stipulation of the parties.

DECISION AND ORDER

Based upon the foregoing, it is hereby ordered that the penalty imposed upon Petitioner in this proceeding shall be limited to a total of 10% of the total tax, or $100, whichever is greater, and that the penalty shall be allocated among the affected counties based upon each county’s pro rata share of the total tax due. It is so ordered.

DATED this 25 day of JUNE, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

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G. BLAINE DAVIS

Administrative Law Judge

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 25 day of JUNE, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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