R861.  Tax Commission, Administration.

R861-1A.  Administrative Procedures.

R861-1A-20.  Time of Appeal Pursuant to Utah Code Ann. Sections 59-1-301, 59-1-501, 59-2-1007, 59-7-517, 59-10-532, 59-10-533, 59-10-535, 59-12-114, 59-13-210, 63-46b-3, 63-46b-14, 68-3-7, and 68-3-8.5.

(1) A request for a hearing to correct a property tax assessment pursuant to Section 59-2-1007 must be in writing.  The request is deemed to be timely if:

(a) it is received in the commission offices on or before the close of business of the last day of the time frame provided by statute; or

(b) the date of the postmark on the envelope or cover indicates that the request was mailed on or before June 1.

(2) Except as provided in Subsection (3), a petition for redetermination must be received in the commission offices no later than 30 days from the date of a notice that creates the right to appeal.  The petition is deemed to be timely if:

(a)  in the case of mailed or hand-delivered documents:

(i) the petition is received in the commission offices on or before the close of business of the last day of the 30-day period; or

(ii) the date of the postmark on the envelope or cover indicates that the request was mailed on or before the last day of the 30-day period; or

(b)  in the case of electronically-filed documents, the petition is received no later than midnight of the last day of the 30-day period.

(3)  A petition for redetermination filed in accordance with Sections 59-10-532 or 59-10-533 is deemed to be timely if:

(a)  in the case of mailed or hand-delivered documents:

(i)  the petition is received in the commission offices on or before the close of business of the last day of the time frame provided by statute; or

(ii) the date of the postmark on the envelope or cover indicates that the request was mailed on or before the last day of the time frame provided by statute; or

(b)  in the case of electronically-filed documents, the petition is received no later than midnight of the last day of the time frame provided by statute.

(4) Any party adversely affected by an order of the commission may seek judicial review within the time frame provided by statute.  Copies of the appeal shall be served upon the commission and upon the Office of the Attorney General.

KEY:  developmentally disabled, grievance procedures, taxation, disclosure requirements

Effective:   1/11/2008