Tax Administration screens submitted documentation for sufficient evidence.
Assessor reviews documents and makes recommendation on whether the value should be adjusted or not.
Taxpayer will receive recommendation by mail and can accept decision to finalize the appeal or continue to the next phase
Utah State Tax Commission
Utah State Tax Commission will mediate dispute between Taxpayer and Assessor and send final decision
Taxpayer will receive recommendation by mail and can accept decision to finalize appeal or send appeal to 3rd District Court