Standard of review of appellate court.

1. Law
2. Utah Code
3. Revenue and Taxation
4. General Taxation Policies
5. Judicial Review
6. Standard of review of appellate court.

• (1) When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall:
  • (a) grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and
  • (b) grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court.

• (2) This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.

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