Utah Courts

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Finding Legal Help

You are not required to hire an attorney, but legal matters can be complicated. Consider talking to an attorney to go over your options. See the Finding Legal Help page for information about free and low cost ways to get legal help. 

Como encontrar ayuda legal

Usted no está obligado a contratar un abogado, pero los asuntos legales pueden ser complicados. Considere la posibilidad de hablar con un abogado para hablar de sus opciones. Para información sobre cómo obtener ayuda legal vea nuestra página Como encontrar ayuda legal.

URAP Rule 15 (Rules of Appellate Procedure)


Rule 15. Petitions for review in tax cases.
Rule printed on June 3, 2023 at 2:03 am. Go to https://www.utcourts.gov/rules for current rules.
Effective: 11/1/2021

(a) If one party seeks review of a State Tax Commission decision by filing a petition for judicial review in the district court, while another party seeks review in the Supreme Court through a direct appeal, the direct appeal will be, absent compelling circumstances:

(1) stayed pending resolution of the district court proceeding; and

(2) dismissed after the district court issues a final appealable order and upon notice to the Appellate Court by the prevailing party.

(b) Assuming an absence of compelling circumstances under paragraph(a), all issues raised in the direct appeal may be raised by any party in the district court proceeding. If not raised in the district court proceeding, the direct appeal issues will be waived and subject to dismissal with the direct appeal when the district court issues a final appealable order.

(c) A party may not seek review simultaneously in both the district court and the Supreme Court. However, a party that has sought review in either the district court or the Supreme Court may join the proceeding filed by another party in the separate court by filing a cross-appeal or by intervening in the district court.

The Utah State Courts mission is to provide the people an open, fair, efficient, and independent system for the advancement of justice under the law.

Page Last modified: 3/29/2022

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