(A) The county adopts by reference the State Tax Commission’s Board of Equalization Standards of Practice. These rules are supplemented by relevant provisions in UCA §§ 59-2-1001 through 1006 and 59-2-1017 (hereafter section refers to the Utah Code); U.A.C. R884-24P-66 (County Board of Equalization Procedures and Appeals) and State Tax Commission Standards of Practice (Procedures and Guidelines for Boards of Equalization). The County Board of Commissioners, acting as the County Board of Equalization, may assign the Administrative Law Judge to review and hear appeals filed under Chapter 33 of this code. Such review and hearings by the Administrative Law Judge shall be conducted pursuant to Chapter 11 of this code. The Administrative Law Judge shall attend and complete training offered by the Utah State Tax Commission relevant to the review and hearing of appeals under Chapter 33 of this code.
(B) The county shall use the most current version of the Board of Equalization Standards of Practice issued by the State Property Tax Division.
(Ord. 2022-03, passed 8-16-2022; Ord. 2023-03, passed 5-16-2023)