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Utah Code § 59-1-604

Burden of proof -- Decision of court

Applied in 2 court decisions — leading case Salt Lake City Southern Railroad v. Utah State Tax Commission (1999)

Most recently applied in Wal-Mart v. Tax Commission (March 2025)

Amended by Chapter 326, 1998 General Session

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.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.