... below. We hold that where, as here, the sole issue on appeal is a facial constitutional
challenge to a tax statute, we may address that challenge on appeal even if it has
not been explicitly raised before the administrative agency. ...
... these issues. I. THE DISTRICT COURT CORRECTLY CONCLUDED THAT IT LACKED
SUBJECT MATTER JURISDICTION BECAUSE WESTERN WATER FAILED TO
EXHAUST ITS ADMINISTRATIVE REMEDIES. ¶17 "Subject ...
... I. THE UTAH RULES OF CIVIL PROCEDURE ARE INAPPLICABLE TO ADMINISTRATIVE
PROCEEDINGS UNLESS EXPRESSLY INCORPORATED BY STATUTE. ¶ 17 ... 18
Administrative adjudications are such proceedings. Administrative ...