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S.B. 62
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6 Lyle W. Hillyard
7 AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING THE JURISDICTION
8 OF THE DISTRICT COURT TO REVIEW TAX COMMISSION CASES; PROVIDING
9 THAT PETITIONS FOR REVIEW MADE TO THE DISTRICT COURT SHALL BE
10 GOVERNED BY THE UTAH RULES OF APPELLATE PROCEDURE; AND MAKING
11 TECHNICAL CHANGES.
12 This act affects sections of Utah Code Annotated 1953 as follows:
13 AMENDS:
14 59-1-601, as last amended by Chapter 309, Laws of Utah 1997
15 59-1-602, as last amended by Chapter 248, Laws of Utah 1993
16 59-1-604, as last amended by Chapter 127, Laws of Utah 1992
17 59-2-1007, as last amended by Chapter 309, Laws of Utah 1997
18 Be it enacted by the Legislature of the state of Utah:
19 Section 1. Section 59-1-601 is amended to read:
20 59-1-601. District court jurisdiction.
21 (1) (a) [
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25 (b) For a final decision issued by the commission on or after July 1, 1994, but before May
26 4, 1998, resulting from a formal or informal adjudicative proceeding, notwithstanding Section
1 63-46b-15, the district court shall have jurisdiction to review the decision as provided in this part
2 if the Supreme Court, the Court of Appeals, or a district court has not issued a final unappealable
3 judgment or order on the decision.
4 [
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6 [
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8 (b) The district court shall review and consider the record of the commission's proceedings
9 certified under Subsection (2)(a).
10 (c) The district court shall consider, and any party may present to the district court:
11 (i) a stipulation of facts; and
12 (ii) other evidence allowed by the Utah Rules of Evidence in cases of original jurisdiction.
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14 63-46b-16 pertaining to judicial review of formal adjudicative proceedings.
15 Section 2. Section 59-1-602 is amended to read:
16 59-1-602. Right to appeal -- Venue -- County as party in interest.
17 (1) (a) Any aggrieved party appearing before the commission or county whose tax
18 revenues are affected by the decision may at that party's option petition for judicial review in the
19 district court pursuant to this section, or in the Supreme Court or the Court of Appeals pursuant
20 to Section [
21 (b) Judicial review of formal or informal adjudicative proceedings in the district is in the
22 district court located in the county of residence or principal place of business of the affected
23 taxpayer or, in the case of a taxpayer whose taxes are assessed on a statewide basis, to the Third
24 Judicial District Court in and for Salt Lake County.
25 (c) Notwithstanding Section 63-46b-15, a petition for review made to the district court
26 under this section shall conform to the Utah Rules of Appellate Procedure.
27 (2) A county whose tax revenues are affected by the decision being reviewed shall be
28 allowed to be a party in interest in the proceeding before the court.
29 Section 3. Section 59-1-604 is amended to read:
30 59-1-604. Burden of proof -- Decision of court.
31 (1) In proceedings of the district court under this part and in proceedings on appeal
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2 burden of proof.
3 (2) The burden of proof shall fall upon the parties seeking affirmative relief and the burden
4 of going forward with the evidence shall shift as in other civil litigation.
5 (3) The district court shall render its decision in writing, including [
6 a concise statement of the facts found by the court and the conclusions of law reached by the court.
7 (4) The court may:
8 (a) affirm, reverse, [
9 (b) to the extent the court's actions do not limit the powers of the commission provided
10 in Utah Constitution Article XIII, Section 11, grant other relief, invoke [
11 [
12 Section 4. Section 59-2-1007 is amended to read:
13 59-2-1007. Time for application to correct assessment -- Contents of application --
14 Amending an application -- Hearings -- Appeals.
15 (1) (a) If the owner of any property assessed by the commission, or any county upon a
16 showing of reasonable cause, objects to the assessment, either party may, on or before June 1,
17 apply to the commission for a hearing.
18 (b) Both the county, upon a showing of reasonable cause, and the owner shall be allowed
19 to be a party at any hearing under this section.
20 (2) The owner or county shall include in the application under Subsection (1)(a):
21 (a) a written statement setting forth the known facts and legal basis supporting a different
22 fair market value than the value assessed by the commission; and
23 (b) the owner's or county's estimate of the fair market value of the property.
24 (3) (a) An owner's or a county's estimate on an application under Subsection (2) of the fair
25 market value of the property may be amended prior to the hearing as provided by rule.
26 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
27 commission may make rules governing the procedures for amending an estimate of fair market
28 value under Subsection (3)(a).
29 (4) (a) On or before August 1, the commission shall conduct a scheduling conference with
30 all parties to a hearing under this section.
31 (b) At the scheduling conference under Subsection (4)(a), the commission shall establish
1 dates for:
2 (i) the completion of discovery;
3 (ii) the filing of prehearing motions; and
4 (iii) conducting a hearing on the protest.
5 (5) (a) The commission shall render a written decision no later than 120 days after:
6 (i) the hearing is completed; and
7 (ii) all posthearing briefs are submitted.
8 (b) Any applications not resolved by the commission within a two-year period from the
9 date of filing are considered to be denied, unless the parties stipulate to a different time period for
10 resolving an application.
11 (c) [
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13 application is considered to be denied.
14 (6) At the hearing on the application, the commission may increase, lower, or sustain the
15 assessment if:
16 (a) the commission finds an error in the assessment; or
17 (b) it is necessary to equalize the assessment with other similarly assessed property.
18 (7) (a) (i) The commission shall send notice by first-class mail to the county auditor if:
19 (A) the commission proposes to adjust an assessment which was made pursuant to Section
20 59-2-201;
21 (B) the county's tax revenues may be affected by the commission's decision; and
22 (C) the county has not already been made a party pursuant to Subsection (1).
23 (ii) The notice sent by the commission under Subsection (7)(a)(i) shall request the county
24 to show good cause why the commission should not adjust the assessment by providing a written
25 statement:
26 (A) setting forth the known facts and legal basis; and
27 (B) within 30 days from the postmarked date of the notice.
28 (b) If a county files a response to the commission's request, the commission shall:
29 (i) hold a hearing or take other appropriate action to consider the good cause alleged by
30 the county; and
31 (ii) issue a written decision increasing, lowering, or sustaining the assessment.
1 (c) If a county does not file a response to the request issued by the commission within 30
2 days, the commission shall adjust the assessment and send a copy of its written decision to the
3 affected county.
4 (8) The provisions in Subsection (7) do not limit the rights of any county as outlined in
5 Subsection (1).
Legislative Review Note
as of 1-30-98 2:30 PM
A limited legal review of this bill raises no obvious constitutional or statutory concerns.
Office of Legislative Research and General Counsel
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