97-1562

PROPERTY - CENTRALLY ASSESSED

Signed 1/26/98

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY A, )

:

Petitioner, ) ORDER

:

v. )

:

PROPERTY TAX DIVISION ) Appeal No. 97-1562

OF THE UTAH STATE TAX :

COMMISSION, ) Serial No. #####

:

)

Respondent. : Tax Type: Property/

) Centrally Assessed

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission on request of Petitioner for the Tax Commission to accept a late filed appeal of the property tax valuation on its mining property in COUNTY.

Utah law provides an orderly, cyclical pattern of tax assessment, appeal, and equalization. The Petitioner is responsible for raising objections to property tax valuations with the county within the time frame outlined in '59-2-1007 of the Utah Code.

The Tax Commission has reviewed the facts and finds that notification of Petitioner=s assessment was mailed to the Petitioner=s last address of record. It is the Petitioner=s responsibility to notify the assessing authority of any change of address, and Petitioner=s failure to do so is at its own peril. Petitioner=s request for relief is denied.

DATED this 26 day of January, 1998.

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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