Utah Admin. Code R861-1A-9 - State Board of Equalization Procedures Pursuant to Utah Code Ann. Sections 59-2-1008, 59-2-1004, and 59-2-1006
(1) The commission sits as the state board of
equalization in discharge of the equalization responsibilities given it by law.
The commission may sit on its own initiative to correct the valuation of
property that has been overassessed, underassessed, or nonassessed as described
in Section
59-2-1008, and as a board of
appeal from the various county boards of equalization described in Section
59-2-1004.
(2) Appeals to the commission shall include:
(a) a copy of the recommendation of a hearing
officer if a hearing officer heard the appeal;
(b) a copy of the notice required under
Section 59-2-919.1;
(c) a copy of the minutes of the board of
equalization;
(d) a copy of the
property record maintained by the assessor;
(e) if the county board of equalization does
not include the record in its minutes, a copy of the record of the appeal
required under Section
R884-24P-66;
(f) a copy of the evidence submitted by the
parties to the board of equalization;
(g) a copy of the petition for
redetermination; and
(h) a copy of
the decision of the board of equalization.
(3) A notice of appeal filed by the taxpayer
with the auditor pursuant to Section
59-2-1006 shall be presumed to
have been timely filed unless the county provides convincing evidence to the
contrary. In the absence of evidence of the date of mailing of the county board
of equalization decision by the county auditor to the taxpayer, it shall be
presumed that the decision was mailed three days after the meeting of the
county board of equalization at which the decision was made.
(4) Appeals to the commission shall be
scheduled for hearing pursuant to commission rules.
(5) Appeals to the commission shall be on the
merits except for the following:
(a) dismissal
for lack of jurisdiction;
(b)
dismissal for lack of timeliness;
(c) dismissal for lack of evidence to support
a claim for relief.
(6)
(a) The commission shall consider the facts
and evidence presented to the commission, including facts and evidence
presented by a party that was submitted to the county board.
(b) A party may raise a new issue before the
commission.
(c)
(i) If a taxpayer asserts before the
commission a factual error as defined in Section
R884-24P-66, the commission may
issue an order to show cause as to whether the county assessor recognizes the
existence of the factual error.
(ii) If the county assessor fails to respond
to an order to show cause within 15 calendar days of issuance under Subsection
(6)(c)(i), the commission may find that the failure to respond constitutes that
the county assessor recognizes the existence of the factual error.
(7) On an appeal from a
dismissal by a county board for the exceptions under Subsection (5), the only
matter that will be reviewed by the commission is the dismissal itself, not the
merits of the appeal.
(8) An appeal
filed with the commission may be remanded to the county board of equalization
for further proceedings if the commission determines that:
(a) dismissal under Subsections (5)(a)
through (c) was improper;
(b) the
taxpayer failed to exhaust administrative remedies at the county
level;
(c) in the interest of
administrative efficiency, the matter can best be resolved by the county
board;
(d) the commission
determines that dismissal under Subsections (5)(a) through (c) is improper
under Section R884-24P-66; or
(e) a new issue is raised before the
commission by a party.
(9) This rule applies only to appeals to the
commission as the state board of equalization. For information regarding
appeals to the county board of equalization, see Sections
59-2-1004 and
R884-24P-66.
Notes
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