Utah § 59-1-604 Burden of proof -- Decision of court.

Utah Statutes

§ 59-1-604 — Burden of proof -- Decision of court.

Utah § 59-1-604

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-6Judicial Review

This text of Utah § 59-1-604 (Burden of proof -- Decision of court.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-1-604 (2026).

Text

In proceedings of the district court under this part and on appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof.  The burden of proof shall fall upon the parties seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation.  The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court.  The court may affirm, reverse, modify, or remand any order of the commission, and shall grant other relief, invoke such other remedies, and issue such orders, in accordance with its decision, as appropriate.

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In proceedings of the district court under this part and on appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the parties seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the commission, and shall grant other relief, invoke such other remedies, and issue such orders, in accordance with its decision, as appropriate.