59-2-331. Corrective action by commission.

401 words·~2 min read·/ut/title-59/chapter-2/59-2-331

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

Effective 5/7/2025

(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.

(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).

Enacted by Chapter 337 , 2025 General Session