97-1263

PROPERTY

Signed 1/14/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY A, )

:

Petitioner, ) ORDER

:

v. )

:

PROPERTY TAX DIVISION OF THE ) Appeal No. 97-1263

UTAH STATE TAX COMMISSION, :

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

:

Respondent. ) Tax Type: Property Tax

_____________________________________

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 30 days from the final notice of agency action to file the Petition for Redetermination.

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.

The letter dated July 14, 1997 regarding the assessment has been forwarded to the Property Division in order for it to investigate the matter and determine if its records are an accurate reflection of the current status of the situation.

DATED this 14 day of JANUARY, 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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