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Rule 15. Petitions for review in tax cases.

(a) If a petition for judicialreview of a State Tax Commission decision is filed pursuant to Utah Code Ann.?59-1-602 by one party in the district court and by another party in thesupreme Court through a direct appeal, the direct appeal shall be, absentcompelling circumstances, (1) stayed pending the resolution of the proceedingbefore the district court, and (2) dismissed upon the issuance of a finalappealable order by the district court.

(b) Assuming an absence ofcompelling circumstances under subsection (a), all issues appealed in thedirect appeal may be raised by any party in the district court proceeding, andif not raised in the district court proceeding, the direct appeal issues willbe waived and subject to dismissal with the direct appeal upon the issuance ofa final appealable order by the district court.

(c) A party may not appealpursuant to Utah Code Ann. ?59-1-602 to both the district court and to theSupreme Court through appeal. However, a party who has appealed to either thedistrict court or the Supreme Court may join an appeal filed by another partyin the separate court through filing a cross-appeal at the Supreme Court or byintervening in the district court appeal.