59-2-313.1. County assessor duties to provide assessment data — Commission review — Subscription to market data service.
| (1) |
As used in this section, “assessment data” means:
Terms Used In Utah Code 59-2-313.1- Appraisal: A determination of property value.
- assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
| (a) |
the information described in Subsection 59-2-303.1(6) contained in a county’s database used in mass appraisal; and |
| (b) |
any other assessment information the commission requires. |
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| (2) |
A county assessor shall provide assessment data to the commission:
| (a) |
| (i) |
annually on or before March 31; |
| (ii) |
no later than 15 days after the date the county assessor provides the assessment book to the county auditor under Section 59-2-311; |
| (iii) |
no later than 15 days after the date the county auditor provides the assessment roll to the county treasurer under Section 59-2-326; or |
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| (b) |
at any other time requested by the commission. |
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| (3) |
The commission may:
| (a) |
review a county’s annual update of property values the county is required to perform under Section 59-2-303.1; |
| (b) |
review a county’s detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and |
| (c) |
provide findings and recommendations to the county. |
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| (4) |
The commission may subscribe to a market data service to assist:
| (a) |
the commission in performing a review described in Subsection (3); and |
| (b) |
counties in meeting the requirements of Section 59-2-303.1. |
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Enacted by Chapter 470, 2023 General Session
