2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1006 Appeal to commission -- Duties of auditor -- Decision by commission.

59-2-1006. Appeal to commission -- Duties of auditor -- Decision by commission.
(1) Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, may appeal that decision to the commission by filing a notice of appeal specifying the grounds for the appeal with the county auditor within 30 days 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 matter appealed;
(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 and transmit to the commission the written decision of the board of equalization as required by Section 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 of equalization.
(4) In reviewing the county board's decision, the commission shall adjust property valuations 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 deviates in 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 than March 1 of the following year for real property and within 90 days for personal property, and shall report its decision, order, or assessment to the county auditor, who shall make all changes necessary to comply with the decision, order, or assessment.