59-1-1902. Statewide Tax Administration and Technology Solutions -- Duties of program manager.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026

(1)There is created the "Statewide Tax Administration and Technology Solutions" program, administered by the program manager.

(2)STATS services are:

(a)subject to Subsection

(3), the hiring of one or more professional appraisers to provide property valuation services within a county of the third, fourth, fifth, or sixth class, as classified in Section 17-60-104 ;

(b)the performance of the duties related to telecommunications service providers described in Sections 59-2-306.5 and 59-2-307 ;

(c)the maintenance and enhancement of the statewide property tax system in accordance with Section 59-2-1606 ;

(d)the coordination with the commission to conduct a study to determine the need for adjustment to the rate of the recovery fee as required by Section 59-2-2002 ; and

(e)the collation and distribution of the information regarding tax increment financing that a TIF entity provides, or the program manager collects, in accordance with Part 35, Tax Increment Financing Reporting, and a county auditor submits in accordance with Section 17C-1-606 .

(3)A professional appraiser hired to provide property valuation services under Subsection

(2)shall hold an appraiser's certificate or license from the Division of Real Estate in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.

(a)The commission shall approve a professional appraiser before the program manager hires the professional appraiser.

(b)The program manager shall determine that hiring a professional appraiser to provide property valuation services promotes the objectives described in Subsection 59-2-1601(1)(a) before hiring a professional appraiser.

(a)The program manager shall:

(i)create and maintain a database;

(ii)summarize and provide analysis of the electronic data within the database; and

(iii)make the database publicly accessible from the STATS website.

(b)The program manager may:

(i)contract with a third party to create and maintain the database; and

(ii)charge a fee to a TIF entity to cover the program manager's cost of complying with Subsection (5)(a) .

(c)The program manager shall determine the amount of the fee described in Subsection (5)(b)(ii) , provided that the combined fees charged to all TIF entities may not exceed the actual cost of complying with Subsection (5)(a) .

Enacted by Chapter 274 , 2026 General Session