97-1254

CENTRALLY ASSESSED

Signed 8/18/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY C, )

Petitioner, ) ORDER

v. )

PROPERTY TAX DIVISION OF THE ) Appeal No. 97-1254

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, ) Serial No. #####

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 appeal is being pursued based on a notice from the Tax Commission dated May 1, 1997. Petitioner had 30 days from that date to file an appeal. The appeal was filed July 8, 1997.

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.

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.