(1) This section applies to an appeal to the county board of equalization or the commission involving the valuation or equalization of real property that is eligible for a deferral under Section 59-2a-801 for the calendar year that begins on January 1, 2023. (2) (a) The party carrying the burden of proof shall demonstrate: (i) except as provided in Subsection (2)(b), substantial error in: (A) the adjusted value set by the county assessor in accordance with Section 59-2-303.3 in an appeal to the county board of equalization; or (B) the value set by the county board of equalization in an appeal to the commission; and (ii) a sound evidentiary basis to support the value the party requests. (b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting: (i) the adjusted value in an appeal to the county board of equalization; or (ii) the value set by the county board of equalization in an appeal to the commission. (3) The following shall carry the burden of proof: (a) the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; and (b) the taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests.
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