Utah Code » Title 59, Chapter 1 — General Taxation Policies; part 59-1-6 — Judicial Review
Utah Code

Utah Code § 59-1-604 (2026)

Burden of proof -- Decision of court

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 7 cases (2 in the last 5 years), 1989–2026 · leading case: T-Mobile USA, Inc. v. Utah State Tax Comm'n, 2011 UT 28 (Utah 2011).
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T-Mobile USA, Inc. v. Utah State Tax Comm'n, 2011 UT 28 (Utah 2011). · cites it 4× “The Tax Court Correctly Required Proof by a Preponderance of the Evidence 116 In a de novo proceeding in the tax court pursuant to Utah Code section 59-1-601, "a preponderance of the evidence shall suffice to sustain the burden of proof.”
In Re Tax Assessment of Foster Found.'s Woodlands Ret. Cmty., 672 S.E.2d 150 (W. Va. 2009). · cites it 2× “Code § 27-77-7(4) (2006); Utah Code Ann. § 59-1-604 (1992); and West Creek Associates, LLC v.”
Salt Lake City S. R.R. v. Utah State Tax Comm'n, 1999 UT 90 (Utah 1999). · cites it 2× “See Utah Code Ann. § 59-1-604 (1996); see also Beaver County, 916 P.”
State Tax Comm'n v. Iverson, 782 P.2d 519 (Utah 1989). “1986) (amended 1987; renumbered as *529 § 59-1-604), in proceedings of the tax division of any district court, “[t]he court may affirm, reverse, modify or remand any order of the state tax commission, and shall grant other relief, invoke such other remedies, and issue such…”
Hercules Inc. v. Utah State Tax Comm'n, 877 P.2d 169 (Utah Ct. App. 1994). · cites it 2× “2d 332, 335 (Utah 1979); accord Utah Code Ann. § 59-1-604 (1992) (stating that burden of proof falls upon party seeking affirmative relief and that burden is satisfied by preponderance of evidence).”
Wal-Mart v. Tax Comm'n, 2025 UT App 28 (Utah Ct. App. 2025). · cites it 7× “; see also Utah Code § 59-1-604 (noting that the burden of proof, preponderance of the evidence, falls on “the parties seeking affirmative relief”).”
Daniels v. Comm'r of Revenue Servs. (Conn. 2026). · cites it 2× “427 (2023); Utah Code Ann. § 59-1-604 (LexisNexis 2011).”
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