Harper Investments, Inc. v. Auditing Division, Utah State Tax Commission

I dissent. The majority has misinterpreted the legislative intent as to the deadline for filing a petition for judicial review of the Tax Commission’s final action.

Section 63-46b-13 provides that any party may timely request reconsideration of an agency’s order. I agree with the majority that Harper did that here. If reconsideration is not granted, the party may seek judicial review. In order to move along the reconsideration process, the legislature provided in section 63-46b-13(3)(b) that “if the agency head or the person designated for that purpose does not issue an order within twenty…