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6-103Rule 6-103. District court tax judges.


To designate certain district court judges as tax judges.

To establish a procedure whereby district court tax cases are heardby designated tax judges.

To designate a supervising tax judge.


This rule shall apply to district court judges.

Statement of the Rule:

(1) The Judicial Council shall formally designate at least three districtcourt judges who volunteer as tax judges. In making the designation, theJudicial Council shall consider the knowledge and experience of the judgein relation to the theory and practice of ad valorem, excise, income, salesand use, and corporate taxation.

(2) If a party to a case involving taxation makes a request, as partof the complaint, petition for review, or first responsive pleading, tohave the case assigned to a tax judge, the case will be assigned to a taxjudge. Thereafter, a request to have the case assigned to a tax judge maybe granted in the discretion of the judge assigned to the case.

(3) Assignment of cases involving taxation to a tax judge shall be madeon a random basis. Assignment will include an adjustment in the judge'scalendar to allow the judge to handle the case.

(4) For purposes of this Rule 6-103, cases involving taxation include:

(i) appeals from and petitions for review of decisions of the Utah StateTax Commission;

(ii) actions brought for recovery of a tax or portion of a tax paidunder protest; and

(iii) cases which originate under Section 59-2-402 of the Utah Coderelating to transitory personal property.

(5) The tax judges shall elect one of the tax judges to be the supervisingtax judge. The term of office of the supervising tax judge is two yearsbeginning July 1. The supervising tax judge shall be primarily responsiblefor:

(i) the assignment of taxation cases to tax judges;

(ii) the coordination of schedules of tax judges and the assignmentof courtrooms and facilities in conjunction with the state court administratorand the presiding judge of each district court;

(iii) addressing concerns of tax judges, other district court judges,or the Judicial Council regarding the management of district court taxationcases;

(iv) overseeing the tax education of the tax judges, in conjunctionwith the Standing Committee on Judicial Branch Education and the EducationDivision of the Administrative Office of the Courts;

(v) presiding over meetings of the tax judges; and

(vi) the use of law clerk resources to develop tax expertise, to assistthe tax judges, and to facilitate consistency in the development of caseprecedents in the tax area and otherwise assist in the transition as newtax judges are designated.

(6) If a tax judge decides a taxation case of first impression, or onewhich creates new law or gives new guidance, the tax judge shall causean opinion of the case to be published. An opinion need not be publishedwhere the case deals with settled rules of law.

(7) Tax judges shall serve only so long as they are district court judges.Tax judges may, however, resign as tax judges, at their own request orthe request of the Judicial Council, while still serving as district courtjudges.

(8) If a tax judge does not have a full workload of taxation cases,the judge shall hear non-tax district court cases to maintain a full workloadof cases.