Utah § 59-2-331 Corrective action by commission.

Utah Statutes

§ 59-2-331 — Corrective action by commission.

Utah § 59-2-331

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-3County Assessment

This text of Utah § 59-2-331 (Corrective action by commission.) 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. § 59-2-331 (2026).

Text

(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)(

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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).