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Show I. 1 ! gf, 1990 A3 I County commission denies tax reevaluate By SCOTT SLMMERILL FARMINGTON The Davis County Commission proved consistent consis-tent Wednesday by denying a request re-quest for reassessment of property taxes after the owner failed to file the request by the posted deadline. Nolan Hayward had filed an equalization request on three commercial com-mercial properties in the county. Two were approved and the other was denied. However, Hayward claimed he never received notice of the denial on the Bountiful property. proper-ty. As a result, his appeal for reconsideration recon-sideration based on new information informa-tion was filed after the deadline. Fawn Jensen, a clerk in the auditor's office, said notices on all three properties were mailed to Hayward in the same envelope on May 23, giving Hayward ample time to file his appeal. However, the appeal wasn't filed until Oct. 16, after the county's deadline. Hayward's appeal, which claimed claim-ed the property has been overvalued, over-valued, was approved by the auditor's office, but the reassessment reassess-ment doesn't take effect until 1991. The reassessment will drop the taxes due on the property from $430,000 to $419,000, and was approved ap-proved based on the actual income flow of the property rather than its rent value, which is how the original appraisal of the property was made. Hayward approached the board to request the reassessment be applied ap-plied to the 1990 tax year despite the late filing based on his claim that no notice of denial was received. receiv-ed. Jensen and the board agreed the value of the property had been overestimated. The controversy between be-tween commissioners stemmed from filing deadlines and paper trails. "I'm not contesting that the property is overvalued," Jensen said. "But, Mr. Hayward filed after the deadline, and the deadline is the law. ' ' Commissioner Robert Rose questioned ques-tioned the legality of the county's stand to deny the late request because, "although I have no doubt the letter was sent,' Rose said, "there is not enough of a paper trail to prove it was received. ' Rose argued that most legal papers are delivered by constables or sent by registered mail to ensure documentation of delivery. The county doesn't follow that procedure, pro-cedure, primarily because of cost. "We send out thousands of letters like this' Jensen said. "It would cost a lot of money to send 'hem registered or have them delivered ' ' Commission Chairman Gayle Stevenson said the system of notification is sufficient to the coun- ty's needs, ancTX Hayward on why he up on his request earlier. . ; "When you received nohv ! the other two properties, wasv your curiosity peaked just a little?, he asked. "I didn't expect the to all be sent in the same envelope," Hayward said. "I just thought it was taking longer with this one." After reiterating his opinion that there was insufficient evidence to prove Hayward received the notice of denial. Rose moved to allow the reassessment to be retroactive for the 1990 tax year. However, the other commissioners disagreed, and the request was denied. "If we were going to allow this," said Commissioner William Lawrence, "there are several others that we've already denied that I would like to reconsider." In other business, the board announced an-nounced the county's budget hearing hear-ing will be held in the commission chambers in the Farming on Courthouse, Court-house, room 126, on Dec. 11, at 7 p.m. |