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Show Supreme Court has issued a final, unappealable judgment or order, and at long as a vested right is not enlarged, eliminated, or received State Thx Commission review, although Proposition 6 authorizes the Legislature to do so. destroy. Effective Date i Proposition 6 takes effect on January 1, 1999 and authorizes the Legislature to pass laws applying the provisions of Proposition 6 back to July 1, 1994 under specified circumstances. Statutory provisions effective on passage of Proposition 6 If Proposition 6 passes, certain provisions of S3. 62, District Court Review of Thx Commission Cases, 1998 General Session, will become law on January 1,1999. (Other provisions of S.B. 62 have already become law.) The provisions of S.B. 62 that become law upon passage of Proposition 6: 1) grant a district court jurisdiction to conduct an original, independent proceeding in reviewing a final decision issued by the State Thx Commission if the decision resulted from a formal, administrative proceeding; 2) expressly grant a district court the power to modify any order issued by the State Thx Commission; and 3) remove language that restricts the district courts ability to grant other relief in reviewing State Thx Commission decisions. These statutory provisions are applied back to July 1, 1994 for decisions relating to revenue and taxation that are issued by the State Thx Commission or county boards of equalization. This retroactive application applies to decisions for which neither a district court, the Court of Appeals, nor the Supreme Court has issued a final, unappealable judgment or order and for which application back does not enlarge, eliminate, or destroy a vested right." S.B. 62 does not expand state court jurisdiction to review directly a county board of equalization decision that has not Fiscal Note The State Thx Commission has identified 31 tax cases currently pending before Utah state courts that will be impacted if Proposition 6 passes. In two of the cases, there is a combined total of approximately 12 billion dollars of property taxes in dispute. In the other cases, there is a combined total of approximately 73 million dollars of sales, corporate franchise, and property taxes in dispute. These 31 cases are already being reviewed by Utah state courts under current statutes but would be eligible for review by a state court in an original, independent proceeding if Proposition 6 passes. The result of an original, independent court proceeding, in terms of the amount of tax owed by a taxpayer involved in a case, may or may not differ from the result that would have been reached without the original, independent court proceeding. Additionally, the State Thx Commission expressed concern that a broad reading of S.B. 62 would allow court review for any Commission decision issued since July 1, 1994 that has not received final, unappealable court action. The potential fiscal impact of such a reading is uncertain. . 39 |