Rules of Appellate Procedure

URAP 15. Petitions for review in tax cases. New. Provides for stay of a tax appeal in the Supreme Court if case is also before the district court on a petition for judicial review.

Utah Courts

View more posts from this author
2 thoughts on “Rules of Appellate Procedure
  1. Thomas Low

    It’s about time. This proposed Rule would finally resolve the procedural uncertainties caused by the rights created in section 59-1-602 (and the Utah Constitution) to appeal a tax commission decision to different courts. Thank you.

  2. Laron Lind

    I am an Assistant Utah Attorney General representing the Utah State Tax Commission. This comment is made on behalf of the Tax Commission. The Tax Commission agrees with the proposed rule and believes it provides needed procedural guidance for two track appeals under Utah Code Ann. § 59-1-602.
    One concern the Tax Commission has is that the proposed rule does not make it expressly clear that the party filing a direct appeal to the Supreme Court risks waiver of its issues if it does not raise the issues before the district court. This risk, and the resultant need for the Supreme Court appellant to raise its issues in the district court, could be made more clear with the addition of language at the end of the proposed rule. The Tax Commission suggests the final sentence of the proposed rule be modfied to read as follows: “All issues appealed in the direct appeal may be raised by any party in the district court proceeding and if not raised in the district court proceeding, the direct appeal issues will be, absent exceptional circumstances, waived and subject to dismissal with the direct appeal upon the issuance of a final appealable order by the district court.”