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

Utah Statutes

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

Utah § 59-2-313.1

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-3County Assessment

This text of Utah § 59-2-313.1 (County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-2-313.1 (2026).

Text

(1)As used in this section, "assessment data" means:

(1)(a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and

(1)(b) any other assessment information the commission requires.

(2)A county assessor shall provide assessment data to the commission:

(2)(a) (2)(a)(i) annually on or before March 31;

(2)(a)(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;

(2)(a)(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

(2)(b) at any other time requested by the commission.

(3)The commission may:

(3)(a) review a county's annual update of property values the count

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(1) As used in this section, "assessment data" means:

(1)(a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and
(1)(b) any other assessment information the commission requires.
(2) A county assessor shall provide assessment data to the commission:

(2)(a) (2)(a)(i) annually on or before March 31;
(2)(a)(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;
(2)(a)(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
(2)(b) at any other time requested by the commission.
(3) The commission may:

(3)(a) review a county's annual update of property values the county is required to perform under Section 59-2-303.1;
(3)(b) review a county's detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and
(3)(c) provide findings and recommendations to the county.
(4) The commission may subscribe to a market data service to assist:

(4)(a) the commission in performing a review described in Subsection (3); and
(4)(b) counties in meeting the requirements of Section 59-2-303.1.