59-1-502.5 - Initial hearing. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-01 > 59-1-502-5

59-1-502.5. Initial hearing.
(1) At least 30 days before any formal hearing is held in response to a party's request foragency action, an initial hearing shall be held before one or more tax commissioners or anadministrative law judge designated by the commission at which proffers of evidence, includingtestimony, documents, and other exhibits may be made and oral or written argument on legalissues may be received.
(2) Any party participating in an initial hearing shall have the right to informal discoveryunder any rules established by the commission.
(3) Parties may appear at the initial hearing in person or through agents, employees, orother representatives, but any person appearing on behalf of another party or entity shall have fullsettlement authority on behalf of the party the person is representing.
(4) A record may not be kept of the initial hearing and all initial hearing proceedings areprivileged and do not constitute admissions against interest of any party participating in the hearing.
(5) At the initial hearing, or as soon thereafter as reasonably practicable, the commissionmay take any action it deems appropriate to settle, compromise, or reduce the deficiency, oradjust the assessed valuation of any property.
(6) Nothing in this section may limit a party's right to a formal hearing under Title 63G,Chapter 4, Administrative Procedures Act.

Amended by Chapter 382, 2008 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01 > 59-1-502-5

59-1-502.5. Initial hearing.
(1) At least 30 days before any formal hearing is held in response to a party's request foragency action, an initial hearing shall be held before one or more tax commissioners or anadministrative law judge designated by the commission at which proffers of evidence, includingtestimony, documents, and other exhibits may be made and oral or written argument on legalissues may be received.
(2) Any party participating in an initial hearing shall have the right to informal discoveryunder any rules established by the commission.
(3) Parties may appear at the initial hearing in person or through agents, employees, orother representatives, but any person appearing on behalf of another party or entity shall have fullsettlement authority on behalf of the party the person is representing.
(4) A record may not be kept of the initial hearing and all initial hearing proceedings areprivileged and do not constitute admissions against interest of any party participating in the hearing.
(5) At the initial hearing, or as soon thereafter as reasonably practicable, the commissionmay take any action it deems appropriate to settle, compromise, or reduce the deficiency, oradjust the assessed valuation of any property.
(6) Nothing in this section may limit a party's right to a formal hearing under Title 63G,Chapter 4, Administrative Procedures Act.

Amended by Chapter 382, 2008 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01 > 59-1-502-5

59-1-502.5. Initial hearing.
(1) At least 30 days before any formal hearing is held in response to a party's request foragency action, an initial hearing shall be held before one or more tax commissioners or anadministrative law judge designated by the commission at which proffers of evidence, includingtestimony, documents, and other exhibits may be made and oral or written argument on legalissues may be received.
(2) Any party participating in an initial hearing shall have the right to informal discoveryunder any rules established by the commission.
(3) Parties may appear at the initial hearing in person or through agents, employees, orother representatives, but any person appearing on behalf of another party or entity shall have fullsettlement authority on behalf of the party the person is representing.
(4) A record may not be kept of the initial hearing and all initial hearing proceedings areprivileged and do not constitute admissions against interest of any party participating in the hearing.
(5) At the initial hearing, or as soon thereafter as reasonably practicable, the commissionmay take any action it deems appropriate to settle, compromise, or reduce the deficiency, oradjust the assessed valuation of any property.
(6) Nothing in this section may limit a party's right to a formal hearing under Title 63G,Chapter 4, Administrative Procedures Act.

Amended by Chapter 382, 2008 General Session