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but neither petitioner nor Mr. Mellen had repaired any of the
other maintenance problems in that residence.
Petitioner’s residence does not contain any item of personal
property valued in excess of $800.13 Petitioner does not own any
sterling silverware, furs, coin collections, or a wedding ring.
For purposes of 2000 real property taxes, Salt Lake County,
Utah (Salt Lake County), determined that the total market value
of petitioner’s residence consisting of the house and the land on
which that house was located was $317,900.14 For purposes of
2001 real property taxes, Salt Lake County determined that the
total market value of petitioner’s residence consisting of the
house and the land on which that house was located was
$310,100.15
At the time of the trial in the instant case, petitioner and
Mr. Mellen owned petitioner’s residence free and clear of any
encumbrances. As of that time, petitioner had not attempted to
obtain a loan secured by petitioner’s residence in order to pay
13The only new piece of furniture in petitioner’s residence
was a couch that one of petitioner’s sons purchased.
14Salt Lake County determined that, for purposes of 2000
real property taxes, the market values of the house and the .44
acres of land on which that house was located were $263,700 and
$54,200, respectively, and the real property tax on petitioner’s
residence was $2,866.23.
15Salt Lake County determined that, for purposes of 2001
real property taxes, the market values of the house and the .44
acres of land on which that house was located were $255,900 and
$54,200, respectively.
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