| (1) |
Judicial review of an order of a hearing examiner issued under Section 53B-14-105 is obtained by any party by filing a complaint with the district court within 20 days after the date of the order. |
Terms Used In Utah Code 53B-14-107
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Lien: A claim against real or personal property in satisfaction of a debt.
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (2) |
If a complaint is filed, the matter is heard by the district court de novo. |
| (3) |
A notice of the filing of a complaint may be filed with the State Tax Commission and, if filed, the tax commission shall take no action with respect to the lien created under Section 53B-14-106 until the matter is finally disposed of by the district court or on appeal from the district court, except as provided in this chapter. |
Enacted by Chapter 167, 1987 General Session
