Utah Code 59-2-109. Burden of proof
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(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:
Terms Used In Utah Code 59-2-109
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: includes :(32)(a) the possession of, claim to, ownership of, or right to the possession of land;(32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and(32)(c) improvements. See Utah Code 59-2-102(1)(a) substantial error in the original assessed value; and(1)(b) a sound evidentiary basis to support the value the party requests.
(2)
(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:
(2)(a)(i) except as provided in Subsection (2)(b), substantial error in:
(2)(a)(i)(A) the original assessed value in an appeal to the county board of equalization; or
(2)(a)(i)(B) the value set by the county board of equalization in an appeal to the commission; and
(2)(a)(ii) a sound evidentiary basis to support the value the party requests.
(2)(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:
(2)(b)(i) the original assessed value in an appeal to the county board of equalization; or
(2)(b)(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:
(4)(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
(4)(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.