Utah Code Ann. § 59-1-202 – Qualifications of members of commission.

(1) Members of the commission shall have:
1. (a) significant tax experience that is relevant to holding office as a commissioner;
2. (b) knowledge of tax administration; and
3. (c) executive and administrative experience.
(2)
1. (a) At least one member of the commission shall have expertise in the theory and practice of ad valorem taxation.
2. (b) At least one member of the commission shall have substantial knowledge in the theory and practice of excise, income, sales, and corporate taxation.
(3) The membership of the commission shall represent composite skills in accounting, auditing, property assessment, management, law, and finance.