BEFORE THE UTAH STATE TAX COMMISSION

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PETITIONER, :

: ORDER

Petitioner, :

v. : Appeal No. 98-1045

: Account No. #####

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 Petitioner's Petition for Redetermination of its 1998 property tax assessment. The Petition was faxed and dated June 4, 1998.

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 by the statutory deadline. No evidence has been presented to suggest that Petitioner was denied due process through errors or omissions on the part of the Respondent. Therefore, the Commission finds no basis upon which to accept jurisdiction over this matter after the appeal filing deadline has passed.

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Redetermination is denied. It is so ordered.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

DATED this 30 day of June, 1998.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner