Bluth v. Utah State Tax Commission

DURRANT, Associate Chief Justice:

INTRODUCTION

111 This case raises the question of whether a district court has subject matter jurisdiction over a challenge to a rule promulgated by the Utah State Tax Commission (the "Commission") when plaintiffs have failed to exhaust administrative remedies within the Commission. The district court dismissed the case for lack of jurisdiction. The court of appeals reversed, concluding that plaintiffs' case was subject to a statutory exception under which exhaustion is not required when it would result in irreparable harm. Bluth v. Tax Comm'n, 2001 UT App.…