(1)As used in this section:
(1)(a) "County officer" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office.
(1)(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:
(3)(a) notifying a county officer in writing of the performance issue;
(3)(b) ordering factoring pursuant to Section 59-2-704;
(3)(c) subject to Subsection (4):
(3)(c)(i) recommending the removal of a county officer; or
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(1) As used in this section:
(1)(a) "County officer" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office.
(1)(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:
(3)(a) notifying a county officer in writing of the performance issue;
(3)(b) ordering factoring pursuant to Section 59-2-704;
(3)(c) subject to Subsection (4):
(3)(c)(i) recommending the removal of a county officer; or
(3)(c)(ii) filing a petition for a court order requiring a county officer to take action;
(3)(d) reporting suspected misconduct or malfeasance of a county officer to law enforcement agencies, as appropriate; and
(3)(e) taking any other action the commission determines is appropriate to ensure that:
(3)(e)(i) all assessments of property are uniform and equal, according to fair market value; and
(3)(e)(ii) the tax burden is distributed without favor or discrimination.
(4) (4)(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:
(4)(a)(i) the commission's public website; and
(4)(a)(ii) the Utah Public Notice Website created in Section 63A-16-601.
(4)(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:
(4)(b)(i) the county officer subject to the corrective action;
(4)(b)(ii) the county legislative body of the county for which the county officer described in Subsection (4)(b)(i) holds office;
(4)(b)(iii) the state auditor;
(4)(b)(iv) the president of the Senate; and
(4)(b)(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:
(5)(a) assist the county officer in performing the duty required by this chapter; and
(5)(b) charge the county the full amount of the commission's costs in providing assistance under this Subsection (5).