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

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

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Appraisal: A determination of property value.
assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102

(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.