97-0828
CENTRALLY ASSESSED
Signed 9/3/97
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) DECISION
:
v. ) Appeal No. 97-0828
:
PROPERTY TAX DIVISION OF THE )
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, )
:
Respondent. ) Tax Type: Centrally Assessed
_____________________________________
STATEMENT OF CASE
This matter came
before the Utah State Tax Commission pursuant to the Administrative Procedures
Act and the rules of the Utah State Tax Commission for informal adjudicative
proceedings. A hearing was held on July
9, 1997. Gail S. Reich, Administrative
Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by
telephone was PETITIONERS REP. Present
and representing Respondent was Kelly Wright, of the Attorney General=s Office.
Based upon the
evidence in the file and presented at the hearing, the Commission makes its:
FINDINGS
This matter
involves a request for waiver of penalty imposed as a result of late filing of
information concerning the assessment of centrally assessed property. The information was due March 1, 1997 and
was submitted April 4, 1997. The
Division has represented that this constitutes first time error on the part of
the Petitioner.
APPLICABLE LAW
The Tax Commission
is granted the authority to waive, reduce, or compromise penalties and interest
upon a showing of reasonable cause.
(Utah Code Ann. '59-1-401(10).)
DECISION AND ORDER
After a careful
review of the entire matter, it has been determined that sufficient grounds
exist to waive the penalty in this matter.
It is so ordered.
DATED this 3 day of
SEPTEMBER, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
GAIL S. REICH
Administrative Law
Judge
The agency has
reviewed this case and the undersigned concur in this decision.
DATED this 3 day of
SEPTEMBER, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
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