98-1340
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
SHIRLENE R.
PIERCE, ) ORDER
:
Petitioner, : Appeal No. 98-1340
: Parcel No.
K-27-2-annex, KC-8-1, K-7-9
v. :
: Tax
Type: Property
Tax/Locally Assessed
BOARD OF
EQUALIZATION OF )
KANE COUNTY, : Tax Year: 1998
UTAH, )
: Judge: Hendrickson
Respondent. :
_____________________________________
Presiding:
Pam Hendrickson,
presiding
Appearances:
For
Petitioner: Shirlene
Pierce, appeared by phone
For
Respondent: Richard
Swapp
STATEMENT OF THE CASE
This
matter came before the Commission for an Initial Hearing pursuant to the
provisions of Utah Code Ann. §59-1-502.5, on April 21, 1999.
KC-8-1: Petitioner objected to the classification of
this parcel as non-primary instead of
agricultural. County records show that
this property has been classified as non-primary for years and although the use
of the property has not changed its highest and best use is residential. Additionally, the subject property is
located within city limits and has access to all city amenities, services and
utilities.
Petitioner
presented a comparable of property outside the city limits (parcel 3-6-20-1) that does not enjoy city
amenities, services and utilities.
Moreover, parcel 3-6-20-1 is landlocked, it has severe limitations
presented by its elevation, and a portion of the land is under Kanab Creek. The Commission does not consider this
parcel as reasonably comparable to the subject property. Petitioner
also presented as a comparable property parcel KC-7-7. Unlike the subject property, this parcel
fronts onto Highway 89. Also, the
assessor erred in assessing KC-7-7 by misclassifying the property, and
misallocating the primary residential and secondary residential portions. This error has been corrected on the
assessor's records and will be valued correctly for the 1999 tax year.
Other
comparable sales presented into evidence by Respondent support the assessed
value determined by the County.
Therefore, the Commission upholds the assessment of $32,050.
KC-7-9: Petitioner also argues that this parcel
should be valued as agricultural property like a nearby property, parcel
3-6-20-1. For the reasons presented
above, the Commission does not consider parcel 3-6-20-1 to be comparable to the
subject property. All comparables
support the assessed value determined by Respondent. Therefore, the Commission upholds the assessment of $18,740.
K-27-2-Annex: Petitioner argued that this property should
be valued the same as adjoining property that belongs to her
sister-in-law. However, the land
classification allocation is different for these two parcels of land. One acre of the subject property is
classified as primary residential (entitled to the residential exemption),
valued at $18,000. The remaining 3.39
acres is valued at $20,340. The
Commission upholds the assessed value of $38,340.
APPLICABLE LAW
Petitioner
has 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 Petitioner 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 finds for the Respondent as follows:
Original Value Adjusted
Value Value determined
by Commission
KC-8-1 $42,730 $32,050 $32,050
K-7-9 24,985 18,740 18,740
K-27-2-Annex 38,340 38,340 38,340
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 14TH 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 14th day of May, 1999.
Richard B.
McKeown R.
Bruce Johnson
Chairman Commissioner
^^