59-2-1601. Definitions.
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/ut/title-59/chapter-2/59-2-1601A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2026
59-2-1601. Definitions.
As used in this part:
(1)"Database" means the same as that term is defined in Section 59-1-1901 .
(2)"Fund" means the Property Tax Valuation Fund created in Section 59-2-1602 .
(3)"Multicounty assessing and collecting levy" means a property tax the counties levy in accordance with Subsection 59-2-1602(3) .
(4)"Program manager" means an association that represents at least two-thirds of the counties in the state.
(a)"Property valuation service" means a service or technology that promotes uniform assessment levels for the valuation of personal property and real property in accordance with Part 3, County Assessment.
(b)"Property valuation service" includes statewide aerial imagery, change detection, sketch validation, exception analysis, commercial valuation modeling, residential valuation modeling, automated valuation modeling, and equity analysis.
(6)"Statewide property tax system" means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax.
(7)"STATS" means the Statewide Tax Administration and Technology Solutions program, created in Section 59-1-1902 .
Amended by Chapter 274 , 2026 General Session