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Current as of May 05, 2022 | Updated by FindLaw Staff
(1) As used in this section, “assessment data” means:
(a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and
(b) any other assessment information the commission requires.
(2) A county assessor shall provide assessment data to the commission:
(a)(i) annually on or before March 31;
(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;
(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
(b) at any other time requested by the commission.
(3) The commission may:
(a) review a county's annual update of property values the county is required to perform under Section 59-2-303.1;
(b) review a county's detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and
(c) provide findings and recommendations to the county.
(4) The commission may subscribe to a market data service to assist:
(a) the commission in performing a review described in Subsection (3); and
(b) counties in meeting the requirements of Section 59-2-303.1.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-313.1. County assessor duties to provide assessment data--Commission review--Subscription to market data service - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-313-1/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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