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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 property tax appeal that is before the
14 commission, if a commission decision involving the same taxpayer, the same legal
15 issue or valuation principle, and to a material degree the same facts is before a court
16 on judicial review.
17 Money Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 ENACTS:
23 59-1-613, Utah Code Annotated 1953
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25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Section 59-1-613 is enacted to read:
27 59-1-613. Judicial review -- Mandatory stay of certain commission cases.
28 (1) Unless all parties otherwise agree, upon request, the commission shall stay an
29 appeal of the valuation or equalization of real or personal property, if:
30 (a) a commission decision on the valuation or equalization of real or personal property
31 is under judicial review; and
32 (b) the commission decision described in Subsection (1)(a) and the pending
33 commission appeal involve the same:
34 (i) taxpayer;
35 (ii) legal issue or valuation principle; and
36 (iii) to a material degree, facts.
37 (2) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a
38 final decision after judicial review of the commission decision.