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Senate approves amendment to give automatic stay for subsequent tax years when lead case is pending

Utah State Senate · February 8, 2021
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Senate Bill 110 was uncircled, amended, and advanced after Senator Fillmore said the change fixes practice for tax assessment appeals by providing an automatic stay on subsequent years when the same legal issue is being adjudicated in a lead case; amendment adds a 'material degree' test for sameness of facts.

Senate Bill 110, addressing Tax Commission appeal procedures, was brought forward and amended on the Senate floor to preserve a longstanding practice that treats a lead-case adjudication as binding for subsequent years with the same legal issue.

Senator Fillmore, sponsor of SB110, told the Senate the measure "maintains…

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