57
A nal order and an initial order or decision must include
conclusions of law, the policy reasons for those conclusions, and
ndings of fact for all aspects of the order, including the remedy
prescribed and, if applicable, the action taken on a petition for stay
of effectiveness. Findings of fact, if set forth in language that is no
more than mere repetition or paraphrase of the relevant provision
of law, shall be accompanied by a concise and explicit statement of
the underlying facts of record to support the ndings.
The nal order, initial order, or decision must also include a
statement of the available procedures and time limits for seeking
reconsideration or other administrative relief and the time limits
for seeking judicial review of the nal order. An initial order or
decision shall include a statement of any circumstances under
which the initial order or decision may, without further notice,
become a nal order.
See also:
• administrative law judge
• contested case hearing
• county board of equalization
• nal decision and order
initial determination
An initial determination is the approval or denial of exemption by
the State Board of Equalization for religious, charitable, scientic,
and nonprot educational property.
An approval will identify what is exempt and when the exemption
begins. The approval will be sent to the applicant, county assessor,
and county trustee and include a copy of the original application.
An approval does not transfer or expire, and it can be revoked.
Only property or parts of property used for the qualifying
purpose are exempt. Property owners, therefore, receive property
tax exemption approvals for the specic properties being used for
the qualifying purpose, not all properties they own. In addition,
an exemption can be partial based on the assessor’s review and
information from the applicant on how much of the property is
being used for the qualifying purpose.