(1) As used in this section:
(a) "County officer" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office.
(b) "Multicounty assessing and collecting levy" means the same as that term is defined in Section 59-2-1601.
(2) The commission shall take corrective action if the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property.
(3) Corrective action under Subsection (2) may include one or more of the following actions:
(a) notifying a county officer in writing of the performance issue;
(b) ordering factoring pursuant to Section 59-2-704;
(c) subject to Subsection (4):
(i) recommending the removal of a county officer; or
(ii) filing a petition for a court order requiring a county officer to take action;
(d) reporting suspected misconduct or malfeasance of a county officer to law enforcement agencies, as appropriate; and
(e) taking any other action the commission determines is appropriate to ensure that:
(i) all assessments of property are uniform and equal, according to fair market value; and
(ii) the tax burden is distributed without favor or discrimination.
(4)
(a) Before taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall publish notice of the commission's intent to take the corrective action on:
(i) the commission's public website; and
(ii) the Utah Public Notice Website created in Section 63A-16-601.
(b) After taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall provide written notice of the corrective action to:
(i) the county officer subject to the corrective action;
(ii) the county legislative body of the county for which the county officer described in Subsection (4)(b)(i) holds office;
(iii) the state auditor;
(iv) the president of the Senate; and
(v) the speaker of the House of Representatives.
(5) If the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property for a period of one year or longer, the commission shall:
(a) assist the county officer in performing the duty required by this chapter; and
(b) charge the county the full amount of the commission's costs in providing assistance under this Subsection (5).