R861-1A-45. Procedures for Commission Meetings Not Open to the Public Pursuant to Utah Code Ann. Section 59-1-405

(1) When the commission holds a meeting that is not open to the public pursuant to Section 59-1-405, the commission shall: (a) follow the procedures set forth in commission rules: (i) R861-1A-9, Tax Commission as Board of Equalization; (ii) R861-1A-11, Appeal of Corrective Action; (iii) R861-1A-20, Time of Appeal; (iv) R861-1A-22, Petitions for Commencement of Adjudicative Proceedings; (v) R861-1A-23, Designation of Adjudicative Proceedings; (vi) R861-1A-24, Formal Adjudicative Proceedings; (vii) R861-1A-26, Procedures for Formal Adjudicative Proceedings; (viii) R861-1A-27, Discovery; (ix) R861-1A-28, Evidence in Adjudicative Proceedings; (x) R861-1A-29, Decision, Orders, and Reconsideration; (xi) R861-1A-30, Ex Parte Communications; (xii) R861-1A-31, Declaratory Orders; (xiii) R861-1A-32, Mediation Process; (xiv) R861-1A-33, Settlement Agreements; (xv) R861-1A-34, Private Letter Rulings; (xvi) R861-1A-38, Class Actions; (xvii) R861-1A-40, Waiver of Requirement to Post Security Prior to Judicial Review; and (xviii) R861-1A-42, Waiver of Penalty and Interest for Reasonable Cause; and (b) for all meetings other than initial hearings, or the deliberating and issuing of an order relating to adjudicative proceedings, keep confidential written minutes and a confidential recording of the meeting. (2) Written minutes of a meeting under Subsection (1)(b) shall include: (a) the date, time, and place of the meeting; (b) the names of each person present at the meeting; (c) the substance of all matters proposed, discussed, or decided by the commission, which may include a summary of comments made by the commissioners; (d) a record, by commissioner, of each vote taken by the commission; (e) a summary of comments made by a person, other than a commissioner, present at the meeting; and (f) any other information that is a record of the proceedings of the meeting that any commissioner requests be entered in the minutes or recording. (3) Recorded minutes of a meeting under Subsection (1)(b) shall be: (a) properly labeled or identified with the date, time, and place of the meeting; and (b) a complete and unedited record of the meeting.