Utah § 59-2-109 - Burden of proof. (Superseded 1/1/2027)

Full text of Utah Utah Code § 59-2-109 — Burden of proof. (Superseded 1/1/2027), with citation guidance and answers to common questions.

§ 59-2-109. Burden of proof. (Superseded 1/1/2027)

Effective 1/1/2024
Superseded 1/1/2027
59-2-109.  Burden of proof.
(1)For an appeal to the commission involving the valuation or equalization of real property assessed under Part 2, Assessment of Property, the party carrying the burden of proof shall demonstrate:
(a)substantial error in the original assessed value; and
(b)a sound evidentiary basis to support the value the party requests.
(2)
(a)For an appeal to the county board of equalization or the commission involving the valuation or equalization of real property assessed under Part 3, County Assessment, the party carrying the burden of proof shall demonstrate:
(i)except as provided in Subsection (2)(b), substantial error in:
(A)the original assessed value 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 original assessed 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)For property assessed under Part 2, Assessment of Property, the commission has the burden of proof, if the commission is a party to the appeal that asserts that the fair market value of the assessed property is greater than the original assessed value for that calendar year.
(4)For property assessed under Part 3, County Assessment, the following shall carry the burden of proof before a county board of equalization or the commission:
(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.
(5)A preponderance of the evidence suffices to sustain the burden for all parties.


Repealed and Re-enacted by Chapter 263, 2024 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-2-109

What does Utah Code § 59-2-109 cover?

Section 59-2-109 ("Burden of proof. (Superseded 1/1/2027)") 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 § 59-2-109?

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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 § 59-2-109 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

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