See Utah Code Ann. In property tax cases, issues relating to property value are generally factual issues, and thus do not get a full review by the appellate court. Thus, the party with the best facts and legal arguments of law should win. If, after reviewing the evidence, the Tax Court believes the Tax Commission is in error, it can reverse and remand, or can take action itself, such as redetermining the audit deficiency to comply with the law, ordering a refund, or setting the fair market value of the property in accordance with constitutional prerogatives. Second, the tax judges are likely to make independent decisions because they are completely separated from the tax assessment agency.
Public perception is enhanced merely because someone unconnected with revenue hears the case.
Enhanced due process to the taxpayer is the result. Third, the judges should make for better reasoned judicial decisions to serve as precedent for all tax practitioners because they have specialized tax knowledge. Even though tax cases often dwarf other court cases in dollar amounts, the cases have still been heard by judges who historically confessed they were not qualified to hear or were not interested in hearing tax cases. In Utah, there are many qualified individuals who can serve as tax judges, beginning with the current sitting district court tax judges. Furthermore, there is now excellent training available for judges who want to increase their tax knowledge, including an annual conference each September in Cambridge, Massachusetts for all tax judges throughout the nation.