Utah Code 59-1-613. Judicial review — Mandatory stay of certain commission cases
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(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:
Terms Used In Utah Code 59-1-613
- 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.
- Personal property: All property that is not real property.
- Personal property: includes :(25)(a) money;(25)(b) goods;(25)(c) chattels;(25)(d) effects;(25)(e) evidences of a right in action;(25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and(25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5(1)(a) a commission decision on the valuation or equalization of real or personal property is under judicial review; and(1)(b) the commission decision described in Subsection (1)(a) and the pending commission appeal involve the same:(1)(b)(i) taxpayer;(1)(b)(ii) legal issue or valuation principle; and(1)(b)(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.