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Utah · Through 2026 General Session

Utah Code § 59-1-604: Burden of proof -- Decision of court.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-1 General Taxation Policies
  3. Part 59-1-6 Judicial Review

In proceedings of the district court under this part and on appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the parties seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the commission, and shall grant other relief, invoke such other remedies, and issue such orders, in accordance with its decision, as appropriate.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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