# Utah Code § 59-2-109.1: Burden of proof for an appeal involving property eligible for deferral for 2023

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_109.1

## Section

- **Citation:** Utah Code § 59-2-109.1
- **Heading:** Burden of proof for an appeal involving property eligible for deferral for 2023
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 59 / Chapter 59-2 / § 59-2-109.1

## Text

(1) This section applies to an appeal to the county board of equalization or the commission involving the valuation or equalization of real property that is eligible for a deferral under Section 59-2a-801 for the calendar year that begins on January 1, 2023. (2) (a) The party carrying the burden of proof shall demonstrate: (i) except as provided in Subsection (2)(b), substantial error in: (A) the adjusted value set by the county assessor in accordance with Section 59-2-303.3 in an appeal to the county board of equalization; or (B) the value set by the county board of equalization in an appeal to the commission; and (ii) a sound evidentiary basis to support the value the party requests. (b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting: (i) the adjusted value in an appeal to the county board of equalization; or (ii) the value set by the county board of equalization in an appeal to the commission. (3) The following shall carry the burden of proof: (a) the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; and (b) the taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests.

## Nearby sections

- [Utah Code § 59-2-102 § 59-2-102. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_102.md)
- [Utah Code § 59-2-103 § 59-2-103. Rate of assessment of property -- Residential property.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_103.md)
- [Utah Code § 59-2-103.5 § 59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_103.5.md)
- [Utah Code § 59-2-104 § 59-2-104. Situs of property for tax purposes.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_104.md)
- [Utah Code § 59-2-105 § 59-2-105. Situs of public utilities, bridges, ferries, and canals.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_105.md)
- [Utah Code § 59-2-107 § 59-2-107. Classes of personal property -- Rulemaking authority.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_107.md)
- [Utah Code § 59-2-109 § 59-2-109. Burden of proof.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_109.md)
- [Utah Code § 59-2-109.1 § 59-2-109.1. Burden of proof for an appeal involving property eligible for deferral for 2023.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_109.1.md)
- [Utah Code § 59-2-110 § 59-2-110. Designation of person to receive notice.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_110.md)
- [Utah Code § 59-2-201 § 59-2-201. Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_201.md)
- [Utah Code § 59-2-202 § 59-2-202. Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_202.md)
- [Utah Code § 59-2-203 § 59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_203.md)
- [Utah Code § 59-2-204 § 59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_204.md)
- [Utah Code § 59-2-205 § 59-2-205. Record of assessment of mines -- Review by county assessor.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_205.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_109.1. Check the current official text before relying on it. Not legal advice.