59-1-205 - Chairman -- Quorum -- Voting -- Sessions.
59-1-205. Chairman -- Quorum -- Voting -- Sessions.
(1) The governor shall designate one of the members of the commission as chairperson.
(2) (a) Three members of the commission constitute a quorum for the transaction ofbusiness.
(b) A quorum of the commission must participate in any order that constitutes a finalagency action on:
(i) a formal adjudicative proceeding over which the commission has jurisdiction;
(ii) an informal adjudicative proceeding over which the commission has jurisdiction; or
(iii) an initial hearing conducted pursuant to Section 59-1-502.5.
(c) If a commission vote results in a tie vote on any matter described in Subsection(2)(b), the position of the taxpayer is considered to have prevailed.
(3) The commission shall be in session and open for the transaction of business duringordinary business hours each day.
(4) The commission may hold sessions or conduct investigations at any place in the stateto facilitate the performance of its duties.
Amended by Chapter 80, 2003 General Session