1. (1) When the commission holds a meeting that is not open to the public pursuant to Section 59-1-405, the commission shall:

   1. (a) follow the procedures set forth in commission rules:

      1. (i) R861-1A-9, Tax Commission as Board of Equalization;
      2. (ii) R861-1A-11, Appeal of Corrective Action;
      3. (iii) R861-1A-20, Time of Appeal;
      4. (iv) R861-1A-22, Petitions for Commencement of Adjudicative Proceedings;
      5. (v) R861-1A-23, Designation of Adjudicative Proceedings;
      6. (vi) R861-1A-24, Formal Adjudicative Proceedings;
      7. (vii) R861-1A-26, Procedures for Formal Adjudicative Proceedings;
      8. (viii) R861-1A-27, Discovery;
      9. (ix) R861-1A-28, Evidence in Adjudicative Proceedings;
      10. (x) R861-1A-29, Decision, Orders, and Reconsideration;
      11. (xi) R861-1A-30, Ex Parte Communications;
      12. (xii) R861-1A-31, Declaratory Orders;
      13. (xiii) R861-1A-32, Mediation Process;
      14. (xiv) R861-1A-33, Settlement Agreements;
      15. (xv) R861-1A-34, Private Letter Rulings;
      16. (xvi) R861-1A-38, Class Actions;
      17. (xvii) R861-1A-40, Waiver of Requirement to Post Security Prior to Judicial Review; and
      18. (xviii) R861-1A-42, Waiver of Penalty and Interest for Reasonable Cause; and
   2. (b) for all meetings other than initial hearings, or the deliberating and issuing of an order relating to adjudicative proceedings, keep confidential written minutes and a confidential recording of the meeting.

2. (2) Written minutes of a meeting under Subsection (1)(b) shall include:

   1. (a) the date, time, and place of the meeting;
   2. (b) the names of each person present at the meeting;
   3. (c) the substance of all matters proposed, discussed, or decided by the commission, which may include a summary of comments made by the commissioners;
   4. (d) a record, by commissioner, of each vote taken by the commission;
   5. (e) a summary of comments made by a person, other than a commissioner, present at the meeting; and
   6. (f) any other information that is a record of the proceedings of the meeting that any commissioner requests be entered in the minutes or recording.

3. (3) Recorded minutes of a meeting under Subsection (1)(b) shall be:

   1. (a) properly labeled or identified with the date, time, and place of the meeting; and
   2. (b) a complete and unedited record of the meeting.

KEY: developmental disabilities, grievance procedures, taxation, disclosure requirements

Date of Last Change: November 13, 2025

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 10-1-405; 41-1a-209; 52-4-207; 59-1-205; 59-1-207; 59-1-210; 59-1-301; 59-1-302.1; 59-1-304; 59-1-401; 59-1-403; 59-1-404; 59-1-405; 59-1-501; 59-1-502.5; 59-1-602; 59-1-611; 59-1-705; 59-1-706; 59-1-1004; 59-1-1404; 59-7-505; 59-10-512; 59-10-532; 59-10-533; 59-10-535; 59-12-107; 59-12-114; 59-12-118; 59-13-206; 59-13-210; 59-13-307; 59-10-544; 59-14-404; 59-2-212; 59-2-701; 59-2-705; 59-2-1003; 59-2-1004; 59-2-1006; 59-2-1007; 59-2-704; 59-2-924; 59-7-517; 63G-3-301; 63G-4-102; 76-8-502; 76-8-503; 59-2-701; 63G-4-201; 63G-4-202; 63G-4-203; 63G-4-204; 63G-4-205 through 63G-4-209; 63G-4-302; 63G-4-401; 63G-4-503; 63G-3-201(2); 68-3-7; 68-3-8.5; 69-2-5; 42 USC 12201; 28 CFR 25.107 1992 Edition