{"data":{"id":"us-ut/utah-code-59-2-331","jurisdiction":"us-ut","citation":"Utah Code § 59-2-331","heading":"Corrective action by commission.","body":"(1) As used in this section:\n(a) \"County officer\" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office.\n(b) \"Multicounty assessing and collecting levy\" means the same as that term is defined in Section 59-2-1601.\n(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.\n(3) Corrective action under Subsection (2) may include one or more of the following actions:\n(a) notifying a county officer in writing of the performance issue;\n(b) ordering factoring pursuant to Section 59-2-704;\n(c) subject to Subsection (4):\n(i) recommending the removal of a county officer; or\n(ii) filing a petition for a court order requiring a county officer to take action;\n(d) reporting suspected misconduct or malfeasance of a county officer to law enforcement agencies, as appropriate; and\n(e) taking any other action the commission determines is appropriate to ensure that:\n(i) all assessments of property are uniform and equal, according to fair market value; and\n(ii) the tax burden is distributed without favor or discrimination.\n(4)\n(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:\n(i) the commission's public website; and\n(ii) the Utah Public Notice Website created in Section 63A-16-601.\n(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:\n(i) the county officer subject to the corrective action;\n(ii) the county legislative body of the county for which the county officer described in Subsection (4)(b)(i) holds office;\n(iii) the state auditor;\n(iv) the president of the Senate; and\n(v) the speaker of the House of Representatives.\n(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:\n(a) assist the county officer in performing the duty required by this chapter; and\n(b) charge the county the full amount of the commission's costs in providing assistance under this Subsection (5).","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-S331.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"59d6460a57006a9551f358630f3f88b2fb6400bb6d3a58f1f5e14d11e549c887","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-329","next":"us-ut/utah-code-59-2-401"},"notice":"GroundRules: Original legal text. Not legal advice."}