Utah Code Ann. § 59-1-502.5 – Initial hearing -- Formal hearing to exhaust administrative remedies. | Midpage
§ 59-1-502.5
Utah Code Ann. § 59-1-502.5
Initial hearing -- Formal hearing to exhaust administrative remedies.
Effective May 14, 2019Amended by Chapter 351, 2019 General Session
(1) At least 30 days before any formal hearing is held in response to a party's request for agency action, one or more tax commissioners or an administrative law judge designated by the commission shall hold an initial hearing at which proffers of evidence, including testimony, documents, and other exhibits may be made and oral or written argument on legal issues may be received.
(2) Any party participating in an initial hearing shall have the right to informal discovery under any rules established by the commission.
(3) A party may appear at the initial hearing in person or through an agent, an employee, or another representative, but any person appearing on behalf of another party or entity shall have full settlement 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 are privileged 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 commission may take any action the commission deems appropriate to settle, compromise, or reduce the deficiency, or adjust the assessed valuation of any property.