59-2-313.1. County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.

224 words·~1 min read·/ut/title-59/chapter-2/59-2-313-1

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

Effective 5/3/2023

(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:

(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 .

Enacted by Chapter 470 , 2023 General Session