Chairman -- Quorum -- Voting -- Sessions.

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  • (1) The governor shall designate one of the members of the commission as chairperson.
  • (2)
    • (a) Three members of the commission constitute a quorum for the transaction of business.
    • (b) A quorum of the commission must participate in any order that constitutes a final agency action on:
      • (i) a formal adjudicative proceeding over which the commission has jurisdiction;
      • (ii) an informal adjudicative proceeding over which the commission has jurisdiction; or
      • (iii) an initial hearing conducted pursuant to Section 59-1-502.5.
    • (c) If a commission vote results in a tie vote on any matter described in Subsection (2)(b), the position of the taxpayer is considered to have prevailed.
  • (3) The commission shall be in session and open for the transaction of business during ordinary business hours each day.
  • (4) The commission may hold sessions or conduct investigations at any place in the state to facilitate the performance of its duties.




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