{"data":{"id":"us-ut/utah-code-59-2-313.1","jurisdiction":"us-ut","citation":"Utah Code § 59-2-313.1","heading":"County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.","body":"(1) As used in this section, \"assessment data\" means:\n(a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and\n(b) any other assessment information the commission requires.\n(2) A county assessor shall provide assessment data to the commission:\n(a)\n(i) annually on or before March 31;\n(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;\n(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\n(b) at any other time requested by the commission.\n(3) The commission may:\n(a) review a county's annual update of property values the county is required to perform under Section 59-2-303.1;\n(b) review a county's detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and\n(c) provide findings and recommendations to the county.\n(4) The commission may subscribe to a market data service to assist:\n(a) the commission in performing a review described in Subsection (3); and\n(b) counties in meeting the requirements of Section 59-2-303.1.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-3 County Assessment"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S313.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"250c4a73dd70a8ff9b90f84528fb2e6e28503ad359adf32a84785665da71ec51","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-313","next":"us-ut/utah-code-59-2-314"},"notice":"GroundRules: Original legal text. Not legal advice."}