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7 LONG TITLE
8 General Description:
9 This bill modifies provisions related to judicial review of a decision of the State Tax
10 Commission.
11 Highlighted Provisions:
12 This bill:
13 ▸ requires the State Tax Commission to stay a case before the commission, if a
14 commission decision involving the same taxpayer, the same tax type, and similar
15 issues, is on appeal before a court.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 None
20 Utah Code Sections Affected:
21 ENACTS:
22 59-1-613, Utah Code Annotated 1953
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24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 59-1-613 is enacted to read:
26 59-1-613. Judicial appeal -- Mandatory stay of certain commission cases.
27 (1) When a commission decision is on appeal to a court, the commission shall, unless
28 all parties otherwise agree, stay an appeal before the commission, if the appeal before the court
29 and the appeal before the commission involves the same:
30 (a) taxpayer;
31 (b) type of tax; and
32 (c) legal issue or valuation principle.
33 (2) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a
34 final decision on the appeal of the commission decision.