Utah Code § 59-2-313.1

Current through the 2024 Third Special Session
Section 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:
(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.

Utah Code § 59-2-313.1

Added by Chapter 470, 2023 General Session ,§ 1, eff. 5/3/2023.