Utah § 59-1-502.5 - Initial hearing -- Formal hearing to exhaust administrative remedies.
Full text of Utah Utah Code § 59-1-502.5 — Initial hearing -- Formal hearing to exhaust administrative remedies., with citation guidance and answers to common questions.
§ 59-1-502.5. Initial hearing -- Formal hearing to exhaust administrative remedies.
59-1-502.5. Initial hearing -- Formal hearing to exhaust administrative remedies.
| (1) | At least 30 days before any formal hearing is held in response to a party's request for agency action, one or more tax commissioners or an administrative law judge designated by the commission shall hold an initial hearing at which proffers of evidence, including testimony, documents, and other exhibits may be made and oral or written argument on legal issues may be received. |
| (2) | Any party participating in an initial hearing shall have the right to informal discovery under any rules established by the commission. |
| (3) | A party may appear at the initial hearing in person or through an agent, an employee, or another representative, but any person appearing on behalf of another party or entity shall have full settlement authority on behalf of the party the person is representing. |
| (4) | A record may not be kept of the initial hearing and all initial hearing proceedings are privileged and do not constitute admissions against interest of any party participating in the hearing. |
| (5) | At the initial hearing, or as soon thereafter as reasonably practicable, the commission may take any action the commission deems appropriate to settle, compromise, or reduce the deficiency, or adjust the assessed valuation of any property. |
| (6) | Nothing in this section may limit a party's right to a formal hearing under Title 63G, Chapter 4, Administrative Procedures Act. |
| (7) |
A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless:
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Amended by Chapter 351, 2019 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-1-502.5
What does Utah Code § 59-1-502.5 cover?
Section 59-1-502.5 ("Initial hearing -- Formal hearing to exhaust administrative remedies.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-1-502.5?
A common citation format is "Utah Code § 59-1-502.5" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-1-502.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.