97-1195

CENTRALLY ASSESSED

Signed 10/9/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY B, )

Petitioner, ) ORDER

v. )

) Appeal No. 97-1195

PROPERTY TAX DIVISION OF THE :

UTAH STATE TAX COMMISSION, ) Account No. #####

STATE OF UTAH, :

)

Respondent. : Tax Type: Centrally Assessed

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission on request of Petitioner for the Tax Commission to take jurisdiction.

The Tax Commission has reviewed the facts as presented by Petitioner and finds no evidence which would support the request for the Tax Commission to take jurisdiction. Petitioner had until June 1, 1997 to file the appeal and the appeal was dated June 6, 1997 and received June 10, 1997.

It is Petitioner=S responsibility to see that taxes are paid in a timely fashion and that any appeal from tax notices be made in a timely fashion. Utah Code Ann. '59-2-1004(1), '59-2-1006(1) Sufficient circumstances were not presented upon which the Tax Commission can base the granting of a hearing. Therefore, Petitioner=s request is denied.

DATED this 10 day of SEPTEMBER, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.