97-1387

PROPERTY TAX/ CENTRALLY ASSESSED

Signed 9/29/98

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY )

) ORDER

Petitioner, )

)

v. ) Appeal No. 97-1387

)

PROPERTY TAX DIVISION OF )

THE UTAH STATE TAX ) Tax Type: Property Tax/Centrally

COMMISSION, ) Assessed

)

Respondent. )

)

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petitioner's appeal of its 1997 property tax assessment. Petitioner's appeal was filed and received in the Appeals Unit on September 24, 1997. Respondent objects to the appeal because it was not timely filed.

APPLICABLE LAW

The owner of property assessed by the Commission may object to the assessment by filing a petition with the Commission on or before June 1.

DECISION AND ORDER

Petitioner failed to file its appeal of its 1997 property tax assessment within the time limits imposed by law. Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition is denied.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

DATED this 29 day of September, 1998.

Richard B. McKeown

Chairman

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

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