Section 59-2-109 - Burden of proof(1) For an appeal to the commission involving the valuation or equalization of real property assessed under Part 2, Assessment of Property, the party carrying the burden of proof shall demonstrate:(a) substantial error in the original assessed value; and(b) a sound evidentiary basis to support the value the party requests.(2)(a) For an appeal to the county board of equalization or the commission involving the valuation or equalization of real property assessed under Part 3, County Assessment, the party carrying the burden of proof shall demonstrate: (i) except as provided in Subsection (2)(b), substantial error in:(A) the original assessed value in an appeal to the county board of equalization; or(B) the value set by the county board of equalization in an appeal to the commission; and(ii) a sound evidentiary basis to support the value the party requests.(b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting:(i) the original assessed value in an appeal to the county board of equalization; or(ii) the value set by the county board of equalization in an appeal to the commission.(3) For property assessed under Part 2, Assessment of Property, the commission has the burden of proof, if the commission is a party to the appeal that asserts that the fair market value of the assessed property is greater than the original assessed value for that calendar year.(4) For property assessed under Part 3, County Assessment, the following shall carry the burden of proof before a county board of equalization or the commission: (a) the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; and(b) the taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests.(5) A preponderance of the evidence suffices to sustain the burden for all parties.Amended by Chapter 263, 2024 General Session ,§ 1, eff. 5/1/2024, repealed and reenacted.Amended by Chapter 471, 2023 General Session ,§ 9, eff. 5/3/2023.Amended by Chapter 377, 2021 General Session ,§ 1, eff. 3/22/2021, retrospective operation to January 1, 2021.Amended by Chapter 16, 2019 General Session ,§ 1, eff. 3/13/2019 (retroactive to 1/1/2019).Added by Chapter 392, 2016 General Session ,§ 1, eff. 5/10/2016, op. 1/1/2016.