Utah Code 59-1-1005. Suits against commission and its employees
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(1) A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:
Terms Used In Utah Code 59-1-1005
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
(1)(a) the commission or one of its employees intentionally or recklessly takes possession of a taxpayer’s property in disregard of its published procedures, laws, or rules; or
(1)(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2) An award of actual damages and court costs in a suit under this section may not exceed $100,000.
(3) If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.