97-1330
FARM PLATES
Signed 11/13/97
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) ORDER
:
v. ) Appeal No. 97-1330
:
MOTOR VEHICLE CUSTOMER )
SERVICE DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
:
Respondent. ) Tax Type: Farm Plates
_____________________________________
IMPORTANT
NOTICE: On October 7, 1997 the
Utah Supreme Court, in Evans and Sutherland Computer Corp v. Utah
State Tax Commission, invalidated the informal adjudicative process
by disallowing trial de novo to the District Court. Therefore, your appeal is now being
processed as a formal adjudicative proceeding.
Under this process, you are entitled to an additional right. Utah Law allows for an Initial Hearing before
the matter is heard on the record in a formal proceeding. Therefore, the hearing held in this matter
will constitute the Initial Hearing.
Please note in the body of the decision your right to, and the method of
request for, a formal hearing.
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on September 25, 1997. Jane Phan, Administrative Law Judge, heard
the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP.. Present and representing Respondent were
Michelle Bush, Assistant Attorney General, Victoria Davis from the Attorney
General's Office and Julie Halvorson,
Assistant Director of the Motor Vehicle Customer Service Division of the Utah
State Tax Commission.
Petitioner is appealing Respondent's denial
to issue to Petitioner a farm truck plate.
Further, Petitioner expressed concern that without the farm plate
Petitioner was unable to obtain insurance for those times when he was hauling
farm products. The denial was based on
the fact that the truck was not used solely for agricultural purposes.
APPLICABLE LAW
The Utah Legislature has provided the
following definition for farm truck at Utah Code Ann. '41-1a-102(17):
(a) "Farm Truck" means a truck used by the owner or operator
of a farm solely for his own use in the transportation of:(i)farm products,
including livestock and its products, poultry and its products, floriculture
and horticultural products; (ii) farm supplies, including tile, fence, and
every other thing or commodity used in agricultural, floriculture,
horticulture, livestock, and poultry production; and (iii) livestock, poultry,
and other animals and things used for breeding, feeding, or other purposes
connected with the operation of a farm.
DECISION
AND ORDER
After reviewing the factual circumstances
surrounding the use of the truck and the applicable law the Commission
determines that Petitioner's vehicle does not meet the statutory requirements
for a farm truck plate. Therefore, the
Commission sustains the denial of the farm truck plate. It is so ordered.
This decision does not limit a party's right
to a Formal Hearing. However, this
Decision and Order will become the Final Decision and Order of the Commission
unless any party to this case files a written request within thirty (30) days
of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the
address listed below and must include the Petitioner's name, address, and
appeal number:
Utah
State Tax Commission
Appeals
Division
210
North 1950 West
Salt
Lake City, Utah 84134
Failure to request a Formal Hearing will
preclude any further appeal rights in this matter.
DATED this 13 day of NOVEMBER, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
_____________________
Jane Phan
Administrative Law Judge
The agency has reviewed this case and the
undersigned concur in this decision.
DATED this 13 day of NOVEMBER, 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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