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Davis County hears Structural Steel appeal, agrees to partial audit adjustment pending final math
Summary
Structural Steel and county staff disputed a state audit that added personal property to the company’s tax rolls. The county said it will take the appeal under advisement and staff will issue a revised decision reflecting a $12,252.82 adjustment the state auditor said she would have made, pending final documentation and calculations.
The Davis County Commission on Friday heard an appeal from Structural Steel over a state audit that the company says improperly added work-in-progress and capitalized internal labor to its personal property assessment.
Donald Ray, attorney for Structural Steel, told the commission the company resubmitted a 25-page packet asking the county to adjust assessed personal property taxes and argued many entries in the state audit were “just numbers” without supporting detail. Ray said the biggest disputed item was yard improvements that the company contends should be treated as real property rather than personal property, and that a $265,102 equipment line was the result of duplicated entries on the balance sheet.
An assessor’s staff member summarized…
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