(1)The funds deposited into the Multicounty Appraisal Trust in accordance with Section 59-2-1602 shall be used to provide funding for:
(1)(a) a statewide property tax system that will promote:
(1)(a)(i) the accurate valuation of property;
(1)(a)(ii) the establishment and maintenance of uniform assessment levels among counties within the state;
(1)(a)(iii) efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; and
(1)(a)(iv) the uniform filing of a signed statement a county assessor requests under Section 59-2-306, including implementation of a statewide electronic filing system; and
(1)(b) property valuation services within the counties.
(2)(2)(a) An association representing at least two-thirds of the counti
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(1) The funds deposited into the Multicounty Appraisal Trust in accordance with Section 59-2-1602 shall be used to provide funding for:
(1)(a) a statewide property tax system that will promote:
(1)(a)(i) the accurate valuation of property;
(1)(a)(ii) the establishment and maintenance of uniform assessment levels among counties within the state;
(1)(a)(iii) efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; and
(1)(a)(iv) the uniform filing of a signed statement a county assessor requests under Section 59-2-306, including implementation of a statewide electronic filing system; and
(1)(b) property valuation services within the counties.
(2) (2)(a) An association representing at least two-thirds of the counties in the state shall appoint a trustee.
(2)(b) The trustee of the Multicounty Appraisal Trust shall:
(2)(b)(i) determine which projects to fund, including property valuation services within counties; and
(2)(b)(ii) oversee the administration of a statewide property tax system that meets the requirements of Subsection (1)(a).
(3) (3)(a) Subject to Subsection (3)(b), the trustee of the Multicounty Appraisal Trust may, in order to promote the objectives described in Subsection (1), use funds deposited into the Multicounty Appraisal Trust to hire one or more professional appraisers to provide property valuation services within a county of the third, fourth, fifth, or sixth class.
(3)(b) A professional appraiser hired to provide property valuation services under this Subsection (3) shall:
(3)(b)(i) 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; and
(3)(b)(ii) be approved by:
(3)(b)(ii)(A) the commission; and
(3)(b)(ii)(B) an association representing two or more counties in the state.
(4) (4)(a) Except as provided in Subsection (4)(b), each county shall adopt the statewide property tax system on or before January 1, 2026.
(4)(b) A county is exempt from the requirement in Subsection (4)(a) if:
(4)(b)(i) the county utilizes a computer assisted property tax system for mass appraisal other than the statewide property tax system;
(4)(b)(ii) the county demonstrates to the trustee of the Multicounty Appraisal Trust and to the commission that the property tax system described in Subsection (4)(b)(i) is interoperable with the statewide property tax system; and
(4)(b)(iii) the trustee of the Multicounty Appraisal Trust and the commission approve the county's exemption from the requirement in Subsection (4)(a).
(4)(c) The commission and an association that represents at least two-thirds of the counties in the state shall assist any county adopting the statewide property tax system.
(5) In order to promote the objectives described in Subsection (1), the trustee of the Multicounty Appraisal Trust shall use funds deposited into the Multicounty Appraisal Trust to:
(5)(a) subject to Subsection (6), develop and maintain a statewide web portal for uniform access to property characteristics and features relevant to the valuation of real property;
(5)(b) subject to Subsection (7), develop and maintain a statewide web portal for the uniform electronic filing of an application to appeal the valuation or equalization of real property with a county board of equalization under Section 59-2-1004; and
(5)(c) assist counties with tracking and reporting appeals information to the commission as required by Section 59-2-1018.
(6) (6)(a) The statewide web portal for uniform access to property characteristics and features developed under Subsection (5)(a) shall, at a minimum, specify the following property characteristics and features:
(6)(a)(i) property owner's name;
(6)(a)(ii) parcel or serial number;
(6)(a)(iii) situs address;
(6)(a)(iv) mailing address;
(6)(a)(v) tax area;
(6)(a)(vi) the neighborhood;
(6)(a)(vii) property type;
(6)(a)(viii) land type;
(6)(a)(ix) quality or condition;
(6)(a)(x) year of construction;
(6)(a)(xi) gross living area;
(6)(a)(xii) acreage;
(6)(a)(xiii) market value; and
(6)(a)(xiv) taxable value.
(6)(b) In developing the statewide web portal for uniform access to property characteristics and features under Subsection (5)(a), the Multicounty Appraisal Trust may link the statewide web portal to a web portal maintained by a county for accessing property characteristics and features within the county if the Multicounty Appraisal Trust determines that the county web portal meets the requirements of Subsection (6)(a).
(7) In developing the statewide web portal for the uniform electronic filing of appeal applications under Subsection (5)(b), the Multicounty Appraisal Trust may link the statewide web portal to a web portal maintained by a county for the uniform electronic filing of appeal applications if the Multicounty Appraisal Trust determines that the county web portal provides equivalent functions as the statewide web portal.