Rule 15. Petitions for review in tax cases.

(a) If a petition for judicial review of a State Tax Commission decision is filed pursuant to Utah Code Ann. 59-1-602 by one party in the district court and by another party in the supreme Court through a direct appeal, the direct appeal shall be, absent compelling circumstances, (1) stayed pending the resolution of the proceeding before the district court, and (2) dismissed upon the issuance of a final appealable order by the district court.

(b) Assuming an absence of compelling circumstances under subsection (a), all issues appealed in the direct appeal may be raised by any party in the district court proceeding, and if not raised in the district court proceeding, the direct appeal issues will be waived and subject to dismissal with the direct appeal upon the issuance of a final appealable order by the district court.

(c) A party may not appeal pursuant to Utah Code Ann. 59-1-602 to both the district court and to the Supreme Court through appeal. However, a party who has appealed to either the district court or the Supreme Court may join an appeal filed by another party in the separate court through filing a cross-appeal at the Supreme Court or by intervening in the district court appeal.