(1) Judicial review of an order of a hearing examiner issued under Section 53B-14-105 is obtained by any party by filing a complaint with the district court within 20 days after the date of the order. (2) If a complaint is filed, the matter is heard by the district court de novo. (3) A notice of the filing of a complaint may be filed with the State Tax Commission and, if filed, the tax commission shall take no action with respect to the lien created under Section 53B-14-106 until the matter is finally disposed of by the district court or on appeal from the district court, except as provided in this chapter.
‹ Prev All Utah sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.