53B-14-107 - Judicial review of order -- Filing complaint -- Hearing de novo -- Stay of action on lien by tax commission. - Utah Statutes

53B-14-107. Judicial review of order -- Filing complaint -- Hearing de novo -- Stayof action on lien by tax commission.
(1) Judicial review of an order of a hearing examiner issued under Section 53B-14-105 isobtained by any party by filing a complaint with the district court within 20 days after the date ofthe order.
(2) If a complaint is filed, the matter is heard by the district court de novo.
(3) A notice of the filing of a complaint may be filed with the State Tax Commission and,if filed, the tax commission shall take no action with respect to the lien created under Section53B-14-106 until the matter is finally disposed of by the district court or on appeal from thedistrict court, except as provided in this chapter.

Enacted by Chapter 167, 1987 General Session