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Current as of May 05, 2022 | Updated by FindLaw Staff
(1) The commission shall be composed of four members appointed by the governor with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies.
(2) Subject to Subsection (3), the term of office of each commissioner shall be for four years and expire on June 30 of the year the term ends.
(3) The governor shall stagger a term described in Subsection (2) so that the term of one commissioner expires each year.
(4) A commissioner shall hold office until a successor is appointed and qualified.
(5)(a) The governor may remove a commissioner from office for neglect of duty, inefficiency, or malfeasance, after notice and a hearing.
(b) If the governor removes a commissioner from office and appoints another person to replace the commissioner, the person the governor appoints to replace the commissioner:
(i) shall serve for the remainder of the unexpired term; and
(ii) may be reappointed as the governor determines.
(6) The individual the governor appoints or reappoints under Subsection (5) shall be made with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies.
(7)(a) Before appointing a commissioner, the governor shall request a list of names of potential appointees from:
(i) the Utah State Bar;
(ii) one or more organizations that represent certified public accountants who are licensed to practice in the state;
(iii) one or more organizations that represent persons who assess or appraise property in the state; and
(iv) one or more national organizations that:
(A) offer a professional certification in the areas of property tax, sales and use tax, and state income tax;
(B) require experience, education, and testing to obtain the certification; and
(C) require additional education to maintain the certification.
(b) In appointing a commissioner, the governor shall consider:
(i) to the extent names of potential appointees are submitted, the names of potential appointees submitted in accordance with Subsection (7)(a); and
(ii) any other potential appointee of the governor's own choosing.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-1-201. Composition of commission--Terms--Removal from office--Appointment - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-1-201/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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