As of April 24th, 2025, the United States District Court for the District of Utah has ordered a temporary stay of S.B. 199.
The Utah State Courts are processing guardianship cases under existing law, but are excluding all of S.B. 199's provisions until the stay is lifted or amended. Learn more

Tax Judges and Decisions

The following opinions were issued by district court judges designated to hear taxation cases and are published on this site periodically pursuant to Rule 6-103 of the Code of Judicial Administration.