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Revenue and Taxation | |
General Taxation Policies | |
Section 610 | Standard of review of appellate court. |
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59-1-610. Standard of review of appellate court. (1) When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall: (a) grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and (b) grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court. (2) This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
Amended by Chapter 382, 2008 General Session |
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