59-2-1006 - Appeal to commission -- Duties of auditor -- Decision by commission. - Utah Statutes

59-2-1006. Appeal to commission -- Duties of auditor -- Decision by commission.
(1) Any person dissatisfied with the decision of the county board of equalizationconcerning the assessment and equalization of any property, or the determination of anyexemption in which the person has an interest, may appeal that decision to the commission byfiling a notice of appeal specifying the grounds for the appeal with the county auditor within 30days after the final action of the county board.
(2) The auditor shall:
(a) file one notice with the commission;
(b) certify and transmit to the commission:
(i) the minutes of the proceedings of the county board of equalization for the matterappealed;
(ii) all documentary evidence received in that proceeding; and
(iii) a transcript of any testimony taken at that proceeding that was preserved; and
(c) if the appeal is from a hearing where an exemption was granted or denied, certify andtransmit to the commission the written decision of the board of equalization as required bySection 59-2-1102.
(3) In reviewing the county board's decision, the commission may:
(a) admit additional evidence;
(b) issue orders that it considers to be just and proper; and
(c) make any correction or change in the assessment or order of the county board ofequalization.
(4) In reviewing the county board's decision, the commission shall adjust propertyvaluations to reflect a value equalized with the assessed value of other comparable properties if:
(a) the issue of equalization of property values is raised; and
(b) the commission determines that the property that is the subject of the appeal deviatesin value plus or minus 5% from the assessed value of comparable properties.
(5) The commission shall decide all appeals taken pursuant to this section not later thanMarch 1 of the following year for real property and within 90 days for personal property, andshall report its decision, order, or assessment to the county auditor, who shall make all changesnecessary to comply with the decision, order, or assessment.

Amended by Chapter 288, 1992 General Session