53H-12-208. Judicial review of order -- Filing complaint -- Hearing de novo -- Stay of action on lien by State Tax Commission.
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/ut/title-53h/chapter-12/53h-12-208A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 10/14/2025
53H-12-208. Judicial review of order -- Filing complaint -- Hearing de novo -- Stay of action on lien by State Tax Commission.
(1)Judicial review of an order of a hearing examiner issued under Section 53H-12-206 is obtained by any party by filing a complaint with the district court within 20 days after the date of the order.
(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 53H-12-207 until the matter is finally disposed of by the district court or on appeal from the district court, except as provided in this part.
Renumbered and Amended by Chapter 8 , 2025 Special Session 1