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Utah Code § 59-2-313.1

County assessor duties to provide assessment data -- Commission review -- Subscription to market data service

Enacted by Chapter 470, 2023 General Session

(1) As used in this section, "assessment data" means:

(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.

(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

(b) at any other time requested by the commission.

(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.

(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.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.