R914-4-4. Appeal Proceedings

  (1) All appeal proceedings will be informal.

  (2) All appeal proceedings will be conducted by the presiding officer.

  (3) The presiding officer may hold a hearing if the presiding officer determines a hearing is necessary or if the person making the appeal asks for a hearing with the appeal; however, a hearing is not required.

  (4) If the presiding officer determines to hold a hearing, it will be conducted according to the requirements of Utah Code Section 63G-4-203.

  (5) After an appeal is filed, the presiding officer will determine whether the appeal is timely filed and complies fully with the requirements of this rule R914-4.

  (6) If the presiding officer determines that the appeal is not timely filed or that the appeal does not fully comply with this rule, the presiding officer will dismiss the appeal without holding a hearing.

  (7) If the presiding officer determines that the appeal is timely filed and complies fully with this rule, the presiding officer will:

  (a) Dismiss the appeal without holding a hearing if the presiding officer determines that the appeal alleges facts that, if true, do not provide an adequate basis for the appeal;

  (b) uphold the appeal without holding a hearing if the presiding officer determines that the undisputed facts of the appeal indicate that the appeal should be upheld; or

  (c) hold a hearing on the appeal if there is a genuine issue of material fact or law that needs to be resolved in order to determine whether the appeal should be upheld.

  (8)(a) If a hearing is held on an appeal, the presiding officer may:

  (i) subpoena witnesses and compel their attendance at the presiding hearing;

  (ii) subpoena documents for production at the presiding hearing;

  (iii) obtain additional factual information; and

  (iv) obtain testimony from experts, the person filing the review, representatives of the Department or other state agencies or, others to assist the presiding officer to decide on the review.

  (b) The Rules of Evidence do not apply to an appeal hearing.

  (c) A presiding officer will:

  (i) record each hearing held on an appeal under this rule;

  (ii) regardless of whether a hearing on an appeal is held under this rule, preserve all records and other evidence relied upon in reaching the presiding officer's written decision until the decision, and any appeal of the decision, becomes final; and

  (d) A presiding officer's holding a hearing, considering an appeal, or issuing a written decision under this section does not affect a person's right to later question or challenge the presiding officer's jurisdiction to hold the hearing, consider the review, or issue the decision.

  (9)(a) The deliberations of a presiding officer may be held in private.

  (b) If the presiding officer is a public body, as defined in Section 52-4-103, the presiding officer will comply with Section 52-4-205 in closing a meeting for its deliberations.

  (10)(a) A presiding officer must, within a reasonable time, issue a written decision regarding any appeal, unless the appeal is settled by mutual agreement.

  (b) The decision will:

  (i) state the reasons for the action taken; and

  (ii) inform the appellant of the right to judicial or administrative appeal as provided in this rule;

  (c) A person who issues a decision under Subsection R914-4-4(6) will mail, email, or otherwise immediately furnish a copy of the decision to the appellant.

  (11) A decision described in this rule is effective until stayed or reversed on review.

  (12) If the presiding officer does not issue the written decision regarding a protest within 30 calendar days after the day on which the protest was filed with the protest officer, or within a longer period as may be agreed upon by the parties, the protester may proceed as if an adverse decision had been received.

  (13) A determination under this rule by the presiding officer regarding an issue of fact may not be overturned on a request for reconsideration unless the presiding officer's decision is arbitrary and capricious or clearly erroneous.

  (14) An individual is not precluded from acting and may not be disqualified or required to be recused from acting, as a presiding officer because the individual also acted in another capacity during the valuation process.