Utah Code § 59-1-613

Current through the 2024 Fourth Special Session
Section 59-1-613 - [Effective Until 1/1/2025] Judicial review - Mandatory stay of certain commission cases
(1) Unless all parties otherwise agree, upon request, the commission shall stay an appeal of the valuation or equalization of real or personal property, if:
(a) a commission decision on the valuation or equalization of real or personal property is under judicial review; and
(b) the commission decision described in Subsection (1)(a) and the pending commission appeal involve the same:
(i) taxpayer;
(ii) legal issue or valuation principle; and
(iii) to a material degree, facts.
(2) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a final decision after judicial review of the commission decision.

Utah Code § 59-1-613

Added by Chapter 238, 2021 General Session ,§ 1, eff. 5/5/2021.
This section is set out more than once due to postponed, multiple, or conflicting amendments.