59-5-211 - Condition precedent to judicial review. - Utah Statutes

59-5-211. Condition precedent to judicial review.
(1) Before seeking judicial review, the taxpayer shall deposit with the commission thefull amount of taxes, interest, and other charges audited and stated in the decision of thecommission.
(2) (a) If the party appealing executes an undertaking meeting the requirements ofSubsection (2)(b), the party is not required to pay the taxes, interest, and other charges as acondition precedent to obtaining judicial review.
(b) The undertaking shall be filed with the commission in the amount and with the suretyapproved by the commission.
(c) The undertaking shall provide that, if the appeal is dismissed or the decision of thecommission is affirmed, the party appealing will pay all costs and charges that may accrueagainst the party in the prosecution of the case.
(d) At the option of the party appealing, the undertaking may be in a sum sufficient tocover the taxes, interest, and other charges, audited or stated in the decision, plus the costs orcharges that may accrue against the party appealing in the prosecution of the case.

Enacted by Chapter 4, 1988 General Session