S.B. 62
         DISTRICT COURT REVIEW OF TAX COMMISSION CASES

House Floor Amendments

February 25, 1998 4:25 PM



Representative Valentine proposes the following amendments:

1.    Page 1, Line 10:    After "PROCEDURE;" delete "AND"

2.    Page 1, Line 11:    After "CHANGES" insert "; AND PROVIDING A COORDINATION CLAUSE"

3.    Page 5, Line 5:    After Line 5 insert:
        "Section 5. Coordination clause.
        If this bill passes, and if S.J.R. 13, Resolution on Review of Tax Commission Cases, is approved by the electors of the state, it is the intent of the Legislature that:
        (1) Section 59-1-601 be reinstated as last amended in 1997 Utah Laws ch. 309;
        (2) Section 59-1-604 be reinstated as last amended in 1992 Utah Laws ch. 127; and
        (3) the sections reinstated under Subsections (1) and (2):
        (a) take effect on January 1, 1999; and
        (b) shall have retrospective operation to July 1, 1994 for decisions:
        (i) relating to revenue and taxation;
        (ii) issued by:
        (A) the State Tax Commission; or
        (B) a County Board of Equalization;
        (iii) for which a final unappealable judgment or order has not been issued by:
        (A) the Supreme Court;
        (B) the Court of Appeals; or
        (C) a district court; and
        (iv) for which retrospective application does not enlarge, eliminate, or destroy a vested right."