59-1-602 - Right to appeal -- Venue -- County as party in interest. - Utah Statutes

59-1-602. Right to appeal -- Venue -- County as party in interest.
(1) (a) Any aggrieved party appearing before the commission or county whose taxrevenues are affected by the decision may at that party's option petition for judicial review in thedistrict court pursuant to this section, or in the Supreme Court or the Court of Appeals pursuantto Section 59-1-610.
(b) Judicial review of formal or informal adjudicative proceedings in the district is in thedistrict court located in the county of residence or principal place of business of the affectedtaxpayer or, in the case of a taxpayer whose taxes are assessed on a statewide basis, to the ThirdJudicial District Court in and for Salt Lake County.
(c) Notwithstanding Section 63G-4-402, a petition for review made to the district courtunder this section shall conform to the Utah Rules of Appellate Procedure.
(2) A county whose tax revenues are affected by the decision being reviewed shall beallowed to be a party in interest in the proceeding before the court.

Amended by Chapter 382, 2008 General Session