§ 59-1-1005. Suits against commission and its employees.

Latest version.

(1)

A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:

(a)	the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or

(b)	otherwise intentionally or recklessly disregards published procedures, laws, or rules.

(2)	An award of actual damages and court costs in a suit under this section may not exceed $100,000.

(3)	If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.

Amended by Chapter 9, 2001 General Session

                    
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