Judicial review -- Mandatory stay of certain commission cases.
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(1) Unless all parties otherwise agree, upon request, the commission shall stay an appeal of the valuation or equalization of real or personal property, if:
(a) a commission decision on the valuation or equalization of real or personal property is under judicial review; and
(b) the commission decision described in Subsection (1)(a) and the pending commission appeal involve the same:
(i) taxpayer;
(ii) legal issue or valuation principle; and
(iii) to a material degree, facts.
(2) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a final decision after judicial review of the commission decision.