BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER., )

: ORDER

Petitioners, :

: Appeal No. 98-1120

v. :

PROPERTY TAX DIVISION OF : Tax Type: Property Tax/Centrally

THE UTAH STATE TAX ) Assessed

COMMISSION, :

Respondent. :

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This matter came before the Utah State Tax Commission on Petitioner's appeal from its property tax assessment for the tax year 1997.

APPLICABLE LAW

Utah Code Ann. § 59-2-1007(1) (a) states:

If the owner of any property assessed by the commission, or any county upon a showing of reasonable cause, objects to the assessment, either party may, on or before June 1, apply to the commission for a hearing.

DECISION AND ORDER

Petitioner's request for redetermination of its 1997 property tax assessment was due on or before June 1, 1997. Petitioner's appeal form is dated July 28, 1998 and it was received in the Appeals Unit on July 30, 1998, more than a year after Petitioner's appeal rights had run. Because the Tax Commission has no jurisdiction to hear this matter, and the matter is dismissed.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 2ND day of May, 1999.

Richard B. McKeown Joe B. Pacheco

Commissioner Commissioner

Pam Hendrickson

Commissioner