Statutory Interpretation
43 groups with Utah opinions1911–2026
- Statutory construction; Statutory interpretation; Statutes276 opinions · 1965–2026Statutory construction and application of Utah Code sections · Statutory construction requires adherence to plain language · Reviewing statutory construction and application of law
- Statutory Interpretation Principles and Rules223 opinions · 1980–2025Interpreting statute when language is plain and unambiguous · Interpreting statutes based on plain language over intent · Interpreting statutes and reviewing factual submissions on appeal
- Statutory; Language; Meaning168 opinions · 1942–2026Interpreting statutory terms using ordinary meaning · Interpreting statutory language as a comprehensive whole · Interpreting statutory lists using noscitur a sociis
- Statutory Retroactivity and Application160 opinions · 1982–2026Determining retroactive application of statutory amendments · Revisiting statutes based on changed factual circumstances · Retroactive application of statutory amendments in pending cases
- Legislative Intent and Construction145 opinions · 1978–2026Interpreting statutory language versus judicial legislation · Interpreting statutes according to plain language and legislative intent · Resolving statutory conflict through legislative intent and purpose
- Lenity and Stare Decisis in Construction121 opinions · 1980–2023Analyzing statutory provisions in context and entirety · Applying correction of error standard to statutory construction · Reviewing statutory interpretation and trial court rulings
- Mandatory vs. Discretionary Statutory Language119 opinions · 1985–2026Interpreting statutory language as mandatory duty · Determining mandatory versus directory statutory provisions · Interpreting statutory term compensation for medical expenses
- Municipal Law and Local Government Powers78 opinions · 1964–2025Reviewing statutory construction of municipal code · Reviewing county authority and statutory interpretation · Interpreting condominium act provisions and statutory construction
- License; Suspension; Revocation76 opinions · 1979–2026Determining mootness of appeal regarding license revocation · Interpreting overlapping statutes regarding blood alcohol content · Determining physical control for license revocation proceedings
- Statutory Interpretation of Criminal Law63 opinions · 1977–2025Interpreting statutes in pari materia regarding jail costs · Interpreting sex crime statutes by considering surrounding facts · Statutory interpretation and constitutional validity of DUI laws
- Taxation Law and Exemptions63 opinions · 1977–2016Determining commercial consumption for sales tax exemption · Determining tax exemption for fuel used in road construction · Taxability of production facilities for igniter material
- Tax; Statutory; Construction62 opinions · 1942–2021Reviewing tax commission conclusions and statutory interpretation · Statutory construction canons for interpreting tax statutes · Interpreting statutory language regarding tax imposition
- Meetings; Open; Executive session49 opinions · 1990–2014Reviewing trial court interpretation of open meetings statute
- Value; Valuation; Market48 opinions · 1944–2025Treating appraisal methodology as a finding of fact · Determining fair equivalent value and constructive notice · Valuation as an art requiring professional judgment
- Retroactive; Retroactivity; Law46 opinions · 1984–2023Determining retroactive effect of judicial rulings · Determining retroactive application of changed common law · Prohibiting retroactive application of overruled law
- Extrinsic Aids to Legislative Intent43 opinions · 1984–2024Determining legislative intent as a matter of law · Interpreting election act provisions regarding sundry matters · Analyzing legislative intent regarding economic welfare and due process
- Tax; Assessment; Burden32 opinions · 1911–2014Taxpayer obligation to provide evidentiary basis for error claim · Defining taxpayer status and administrative review procedures · Determining appropriateness of negligence tax penalty
- Tax; Property; Income22 opinions · 1983–2008Determining title transfer under state tax statute · Denying title strengthening from tax sale delinquency · Tax title basis and limits on property sale
- Charitable; Tax exemption; Public charity21 opinions · 1984–2024Strict construction of charitable property tax exemption · Strict construction of charitable exemption requires gift to community · Interpreting general charitable intent of settlor
- Statutory Interpretation Methodology21 opinions · 1986–2022Interpreting statutory language and legislative intent
- Death; Statutory; Estate20 opinions · 1985–2017Interpreting statutory terms of art using probate code definitions · Declining remedy for statutory gaps in wrongful death act · Distinguishing claims for dependents from deceased's cause of action
- Property value; Testimony property; Valuation19 opinions · 1984–2020Determining factual nature of fair market value findings · Admissibility of evidence regarding property value · Admissibility of pre-condemnation sale evidence and choice of law
- Ejusdem generis; Meaning; Word19 opinions · 1962–2025Interpreting qualifying words and phrases in legal texts · Interpreting doubtful words under noscitur a sociis · Distinguishing discretionary from obligatory language in writing
- Tax; Evasion; Fraud17 opinions · 1983–2015Interpreting civil penalty for tax evasion intent · Agreeing to gratuity and waiving liability · Requirement of tax deficiency for conviction of evasion
- Statutory Time Limits and Deadlines17 opinions · 1988–2020Determining if statutory deadlines are mandatory or directory · Interpreting statutory command language and time limits · Determining jurisdictional effect of statutory deadlines
- Property; Valuation; Assessment17 opinions · 1984–2021Interpreting statutory language regarding timeshare valuation · Determining constitutionality of property valuation freezes · Tax commission directing assessment despite county exemption finding
- Wildlife; Hunting; Animals17 opinions · 1982–2013Determining ordinance applicability to dog run placement · State duty to protect against wild animals · Interpreting wildlife taking statute and related definitions
- Statutory; Language; Intent15 opinions · 1987–2007Interpreting statutory notice requirements for malpractice action · Defining cost and analyzing below-cost sales under the act · Interpreting statute to limit liability to perpetrator
- Statutory Interpretation and Meaning14 opinions · 1978–2020Interpreting statute text versus statutory title · Interpreting statute temporal reach through verb tense · Acceptance of statutory amendments clarifying prior acts
- Income; Tax purposes; Apportionment13 opinions · 1927–2019Determining residency for sales tax purposes · Determining apportionment between employer and special fund · Determining taxable percentage deduction for corporate stock
- Vehicle; Driving; License11 opinions · 1988–2015Interpreting statutory ambiguity regarding vehicle restrictions · Interpreting drunk driving laws as remedial statutes · Retaining driver's license transforms consensual encounter to detention
- Assessment; Tax; Presumption11 opinions · 1997–2011Division's property valuation methods and assessment indicators · Allocating burden of proof in assessment review
- Tax and Tariff Law Review Procedures10 opinions · 1979–2024Procedural requirements for judicial review of tax laws · Determining tax commission's scope of authority · Determining when a claim for illegal fee refund accrues
- Real Property Valuation Principles and Methods9 opinions · 1987–2001Analyzing grandfathered property development code options · Determining property value based on potential subdivision · Determining highest and best use of property
- Substance; Form; Tax7 opinions · 1989–2007Elevating substance over rigid statutory form · Tax effect based on actual transaction occurrence · Interpreting tax statute requirements for corporate restructuring
- Business and Income Tax Deductions6 opinions · 1989–2008Adopting the definition of encumbered funds for tax liability · Determining deductibility of cleanup costs for property valuation · Determining ordinary and necessary business expenses under section 162
- Tax; Willfulness; Willful failure5 opinions · 1993–2014Defining willful failure to pay withholding taxes · Determining responsible person and willfulness for tax evasion · Determining willfulness under tax penalty statutes
- Critique of legislative history's role in statutory interpretation · Interpreting legislative silence in statutory construction · Limiting the role of legislative history in statutory interpretation
- Interpreting statutory offset for future obligations
- Determining responsible person and willfulness under section 6672 · Determining "person" status under tax statutes
- Statute's effect on expungement of criminal records
- Burden of proof for explaining unreported income
- Ameliorating hardships resulting from arrest records
Counts are Utah courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law