Utah Code
Utah Code § 59-1-201 (2026)
Composition of commission -- Terms -- Removal from office -- Appointment
✓ current as of May 2026
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The commission shall be composed of four members appointed by the governor with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies.
Subject to Subsection (3), the term of office of each commissioner shall be for four years and expire on June 30 of the year the term ends.
The governor shall stagger a term described in Subsection (2) so that the term of one commissioner expires each year.
A commissioner shall hold office until a successor is appointed and qualified.
The governor may remove a commissioner from office for neglect of duty, inefficiency, or malfeasance, after notice and a hearing.
If the governor removes a commissioner from office and appoints another person to replace the commissioner, the person the governor appoints to replace the commissioner:
shall serve for the remainder of the unexpired term; and
may be reappointed as the governor determines.
The individual the governor appoints or reappoints under Subsection (5) shall be made with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies.
Before appointing a commissioner, the governor shall request a list of names of potential appointees from:
the Utah State Bar;
one or more organizations that represent certified public accountants who are licensed to practice in the state;
one or more organizations that represent persons who assess or appraise property in the state; and
one or more national organizations that:
offer a professional certification in the areas of property tax, sales and use tax, and state income tax;
require experience, education, and testing to obtain the certification; and
require additional education to maintain the certification.
In appointing a commissioner, the governor shall consider:
to the extent names of potential appointees are submitted, the names of potential appointees submitted in accordance with Subsection (7)(a); and
any other potential appointee of the governor's own choosing.
Notes of Decisions
Cited in 3
cases, 1991–2014 · leading case: Kitchen v. Herbert, 755 F.3d 1193 (10th Cir. 2014).
Kitchen v. Herbert, 755 F.3d 1193 (10th Cir. 2014). “Utah Code § 59-1-201. Shortly after the Governor sent the above-quoted message to state agencies, the Tax Commission issued a Tax Notice stating that “[s]ame-sex couples who are eligible to file a joint federal income tax return and who elect to file jointly, may also file a…”
Morton Int'l, Inc. v. Auditing Div. of the Utah State Tax Comm'n, 814 P.2d 581 (Utah 1991). “See generally Utah Code Ann. §§ 59-1-201 to -210. 77 . Section 63-46b-16(4)(h)(iv) provides for judicial relief when an agency's actions are "otherwise arbitrary or capricious.”
Kitchen v. Herbert (10th Cir. 2014). “Utah Code § 59-1-201. Shortly after the Governor sent the above-quoted message to state agencies, the Tax Commission issued a Tax Notice stating that “[s]ame-sex couples who are eligible to file a joint federal income tax return and who elect to file jointly, may also file a…”
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