97-0913
CENTRALLY ASSESSED
Signed 9/3/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY B, )
:
Petitioner, ) DECISION
:
v. )
:
PROPERTY TAX
DIVISION OF THE ) Appeal No. 97-0913
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
proceeding. 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 Lynn Falslev, of the Property Tax Division.
Based upon the
evidence in the file and presented at the hearing, the Commission makes its:
FINDINGS
This case involves
a request to waive penalty imposed for late filing of information in regards to
centrally assessed property for the 1997 assessment year. The information was due March 1, 1997 and
was received April 16, 1997. The
Division has represented that this constitutes first time error for 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 cause does
exist to constitute reasonable grounds for waiver of 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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