Section 54-7-19 - Valuation of utilities - Procedure - Findings conclusive evidence(1)(a) In determining the value, or revaluing the property of a public utility as required by Section 54-4-21, the commission may hold hearings.(b) The commission may make a preliminary examination or investigation into the matters designated in this section and in Section 54-4-21 and may inquire into those matters in any other investigation or hearing.(c) The commission may seek any available sources of information.(d)(i) The evidence introduced at the hearing shall be reduced to writing and certified under the seal of the commission.(ii) The findings of the commission, when properly certified under the seal of the commission, are admissible in evidence in any action, proceeding, or hearing before the commission, and before any court as conclusive evidence of the facts as stated.(e) The commission's findings of facts can be controverted in a subsequent proceeding only by showing a subsequent change in conditions bearing upon the facts.(2)(a) The commission may hold further hearings and investigations to make revaluations or to determine the value of any betterments, improvements, additions, or extensions made by any public utility.(b) The commission may examine all matters that may change, modify, or affect any finding of fact previously made, and may make additional findings of fact to supplement findings of fact previously made.Amended by Chapter 161, 1987 General Session