97-1211

CENTRALLY ASSESSED

Signed

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

Petitioner, ) ORDER

v. )

) Appeal No. 97-1211

PROPERTY TAX DIVISION OF THE, :

UTAH STATE TAX COMMISSION, ) Serial 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. The appeal according to statute was to be filed by June 1, 1997. The appeal was postmarked June 10, 1997 and received June 13, 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 18 day of AUGUST, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.