Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 110 Second Substitute (2021GS)

Sponsor

Sen. Fillmore, L.

Final action

Governor Signed 3/16/2021

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• requires the State Tax Commission to stay a property tax appeal that is before the commission, if a commission decision involving the same taxpayer, the same legal issue or valuation principle, and to a material degree the same facts is before a court on judicial review.

Every vote on this bill

Bill text

TAX COMMISSION APPEAL AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Lincoln Fillmore
House Sponsor: 
Stewart E. Barlow
LONG TITLE
General Description:
This bill modifies provisions related to judicial review of a decision of the State Tax
Commission.
Highlighted Provisions:
This bill:
▸ requires the State Tax Commission to stay a property tax appeal that is before the
commission, if a commission decision involving the same taxpayer, the same legal
issue or valuation principle, and to a material degree the same facts is before a court
on judicial review.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
ENACTS:
59-1-613
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-1-613
 is enacted to read:
 59-1-613.
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.