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:
(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.