98-0708
Miscellaneous
Signed 6/1/98
BEFORE THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, :
:
Petitioners, : ORDER
:
v. : Appeal No. 98-0708
:
PROCESSING
DIVISION OF THE : VIN No. #####
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Miscellaneous
_____________________________________
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 May 13, 1998. Jane Phan, Administrative Law Judge, heard
the matter for and on behalf of the Commission. Petitioners were present and represented themselves. Present and representing Respondent were
Dennis Ritz, Director of the Processing Division and Marjorie Burton from the
Motor Vehicle Division.
Petitioners
appealed Respondent's denial to issue to Petitioners clear title for their 1994
Toyota Camary. Respondent was prepared
to issue title with the salvage brand.
The
factual circumstances in this appeal were unique and were undisputed between
the parties. Prior to Petitioners'
purchase of the vehicle, the vehicle had been licensed and registered in
Idaho. It was then stolen from the
Idaho owner and was later recovered by the Idaho police with some damage to the
ignition, stereo and a broken window.
The insurance company took ownership of the vehicle and had it sold
through COMPANY A. COMPANY A in error
processed the vehicle title work on a salvage certificate. Once the salvage certificate was in place,
Respondent's representatives felt they did not have the authority to issue
clear title to the vehicle even though there was no dispute that the damage to
the vehicle was minimal and would not have been considered to be a salvage
vehicle except for the error on the part of COMPANY A. However, Respondent felt that the Commission
had the authority to issue clear title to Petitioners and asked that the
Commission do so.
APPLICABLE LAW
"Salvage
vehicle" means any vehicle:(a) damaged by collision, flood, or other
occurrence to the extent that the cost of repairing the vehicle for safe
operation exceeds its fair market value; or (b) that has been declared a
salvage vehicle by an insurer or other state or jurisdiction, but is not
precluded from further registration and titling. (Utah Code Ann. §41-1a-1001.)
DECISION AND ORDER
Based
on the uniqueness of the circumstances presented, the fact that there was no
significant damage to the vehicle, and no request on the part of the insurance
company for salvage title the Commission orders that unbranded title be issued
to Petitioners for their 1994 Toyota Camary.
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 1 day of June, 1998.
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 1 day of June, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^