Utah Code § 59-1-613: Judicial review -- Mandatory stay of certain commission cases.

(1) Except as provided in Subsection (2) or unless all parties otherwise agree, upon request, the commission shall stay an appeal of the valuation or equalization of real or personal property, if:

(a) a commission decision on the valuation or equalization of real or personal property is under judicial review; and

(b) the commission decision described in Subsection (1)(a) and the pending commission appeal involve the same:

(i) taxpayer;

(ii) legal issue or valuation principle; and

(iii) to a material degree, facts.

(2) Subsection (1) does not apply if:

(a) the commission determines that the case under judicial review is not likely to have a material influence on the outcome of the pending commission appeal; or

(b) the property taxes subject to the pending commission appeal have not been paid in accordance with Section 59-2-1330.

(3) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a final decision after judicial review of the commission decision.