Utah Code Title 59. Revenue and Taxation § 59-1-601. District court jurisdiction

(1) In addition to the jurisdiction granted in Section 63G-4-402, beginning July 1, 1994, the district court shall have jurisdiction to review by trial de novo all decisions issued by the commission after that date resulting from formal adjudicative proceedings.

(2) As used in this section, “trial de novo” means an original, independent proceeding, and does not mean a trial de novo on the record.