Board of Equalization v. Utah State Tax Commission ex rel. Benchmark
In Board of Equalization v. Utah State Tax Commission ex rel. Benchmark, 864 P.2d 882, 884 (Utah 1993) the Court applied the standard of review articulated in a recent statutory amendment despite the fact that the case commenced before the effective date of the amendment.
The Court reasoned that standards of review are procedural laws, which do not "enlarge, eliminate, or destroy" any vested or contractual rights of the parties.
Accordingly, they are retroactively applicable.