98-1215
Property Tax/Locally Assessed
____________________________________
:
KENNETH &
MARILYN MAUCHLEY, ) ORDER
:
Petitioners, : Appeal No. 98-1215
: Parcel No.
41-08-04-069
v. :
: Tax
Type: Property
Tax/Locally Assessed
BOARD OF
EQUALIZATION OF )
RICH COUNTY, : Tax Year: 1998
UTAH, )
: Judge: Hendrickson
Respondent. :
_____________________________________
Presiding:
Pam Hendrickson,
Commissioner
Appearances:
For
Petitioner: Kenneth
and Marilyn Mauchley, Petitioners
For
Respondent: Kim
Wilson, Assessor
STATEMENT OF THE CASE
This
matter came before the Commission for an Telephone Initial Hearing pursuant to
the provisions of Utah Code Ann. §59-1-502.5, on April 13, 1999.
The
subject property is a one acre unimproved vacant lot that is subject to a
building moratorium. Petitioner argues
that the property should be valued at $1,500.
The
county assessor originally valued the property at $9,0000. The Respondent produced comparable sales evidence to indicate that the market
value of similarly situated properties is $10,000 per acre. On appeal, the Board of Equalization
adjusted the value of the property to $3,000 on the basis of the building
restrictions.
APPLICABLE LAW
Petitioners
have the burden to establish that the market value of the subject property is
other than that as determined by Respondent.
Utah Admin. R. R861-1A-7(G). To
prevail in a real property tax dispute, the Petitioners must (1) demonstrate
that the County's original assessment contained error, and (2) provide the
Commission with a sound evidentiary basis for reducing the original valuation
to the amount proposed by Petitioner. Nelson V. Bd. Of Equalization of Salt
Lake County, 943 P.2d 1354 (Utah 1997).
DECISION AND ORDER
The
Commission sustains the Respondent's adjusted value of $3,000.
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 27TH day of
May, 1999.
____________________________________
Pam Hendrickson,
Commissioner
BY ORDER OF THE UTAH STATE TAX COMMISSION.
The
Commission has reviewed this case and the undersigned concur in this decision.
DATED
this 27th day of May, 1999.
Richard B.
McKeown R.
Bruce Johnson
Chairman Commissioner
^^