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Utah · Through 2026 General Session

Utah Code § 59-1-610: Standard of review of appellate 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

(1) When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall:

(a) grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and

(b) grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court.

(2) This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.

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

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