35 | | - | 26ENACTS: |
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36 | | - | 27 59-2-702.5, Utah Code Annotated 1953 |
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37 | | - | 28 |
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38 | | - | 29Be it enacted by the Legislature of the state of Utah: |
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39 | | - | 30 Section 1. Section 59-2-303.1 is amended to read: |
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40 | | - | 31 59-2-303.1. Mandatory cyclical appraisals. |
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41 | | - | 32 (1) For purposes of this section: |
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42 | | - | 33 (a) "Corrective action" includes: |
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43 | | - | 34 (i) factoring pursuant to Section 59-2-704; |
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44 | | - | 35 (ii) notifying the state auditor that the county failed to comply with the requirements of |
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45 | | - | 36this section; or |
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46 | | - | 37 (iii) filing a petition for a court order requiring a county to take action. |
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47 | | - | 38 (b) "Mass appraisal system" means a computer assisted mass appraisal system that: |
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48 | | - | 39 (i) a county assessor uses to value real property; and |
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49 | | - | 40 (ii) includes at least the following system features: |
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50 | | - | 41 (A) has the ability to update all parcels of real property located within the county each |
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51 | | - | 42year; |
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52 | | - | 43 (B) can be programmed with specialized criteria; |
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53 | | - | 44 (C) provides uniform and equal treatment of parcels within the same class of real |
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54 | | - | 45property throughout the county; and |
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55 | | - | 46 (D) annually updates all parcels of residential real property within the county using |
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56 | | - | 47accepted valuation methodologies as determined by rule. |
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57 | | - | 48 (c) "Property review date" means the date a county assessor completes a detailed |
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58 | | - | 49review of the property characteristics of a parcel of real property in accordance with Subsection |
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59 | | - | 50(3)(a). |
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60 | | - | 51 (2) (a) The county assessor shall annually update property values of property as |
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61 | | - | 52provided in Section 59-2-301 based on a systematic review of current market data. |
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62 | | - | 53 (b) The county assessor shall conduct the annual update described in Subsection (2)(a) |
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63 | | - | 54by using a mass appraisal system on or before the following: |
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64 | | - | 55 (i) for a county of the first class, January 1, 2009; |
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65 | | - | 56 (ii) for a county of the second class, January 1, 2011; 02-23-23 5:00 PM 2nd Sub. (Gray) H.B. 436 |
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66 | | - | - 3 - |
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67 | | - | 57 (iii) for a county of the third class, January 1, 2014; and |
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68 | | - | 58 (iv) for a county of the fourth, fifth, or sixth class, January 1, 2015. |
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69 | | - | 59 (c) The county assessor and the commission shall jointly certify that the county's mass |
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70 | | - | 60appraisal system meets the requirements: |
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71 | | - | 61 (i) described in Subsection (1)(b); and |
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72 | | - | 62 (ii) of the commission. |
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73 | | - | 63 (3) (a) In addition to the requirements in Subsection (2), the county assessor shall |
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74 | | - | 64complete a detailed review of property characteristics for each property at least once every five |
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75 | | - | 65years. |
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76 | | - | 66 (b) The county assessor shall maintain on the county's [computer system,] mass |
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77 | | - | 67appraisal system a record of the last property review date for each parcel of real property |
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78 | | - | 68located within the county assessor's county. |
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79 | | - | 69 (c) (i) The county assessor shall maintain on the county's mass appraisal system a |
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80 | | - | 70parcel's property tax class or category that is used for the purpose of assessment for property |
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81 | | - | 71tax purposes on the annual assessment date. |
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82 | | - | 72 (ii) The classifications or categories of real property under Subsection (3)(c)(i) shall |
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83 | | - | 73include, at minimum: |
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84 | | - | 74 (A) primary residential; |
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85 | | - | 75 (B) commercial; |
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86 | | - | 76 (C) vacant land; |
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87 | | - | 77 (D) secondary residential; and |
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88 | | - | 78 (E) non-taxable. |
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89 | | - | 79 (iii) The classifications or categories of real property used by the county assessor, and |
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90 | | - | 80the classification or category applied to a specific parcel, is public information. |
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91 | | - | 81 (4) (a) The commission shall take corrective action if the commission determines that: |
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92 | | - | 82 (i) a county assessor has not satisfactorily followed the current mass appraisal |
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93 | | - | 83standards, as provided by law; |
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94 | | - | 84 (ii) the sales-assessment ratio, coefficients of dispersion, or other statistical measures |
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95 | | - | 85of appraisal performance related to the studies required by Section 59-2-704 are not within the |
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96 | | - | 86standards provided by law; or |
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97 | | - | 87 (iii) the county assessor has failed to comply with the requirements of this section. 2nd Sub. (Gray) H.B. 436 02-23-23 5:00 PM |
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98 | | - | - 4 - |
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99 | | - | 88 (b) If a county assessor fails to comply with the requirements of this section for one |
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100 | | - | 89year, the commission shall assist the county assessor in fulfilling the requirements of |
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101 | | - | 90Subsections (2) and (3). |
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102 | | - | 91 (c) If a county assessor fails to comply with the requirements of this section for two |
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103 | | - | 92consecutive years, the county will lose the county's allocation of the revenue generated |
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104 | | - | 93statewide from the imposition of the multicounty assessing and collecting levy authorized in |
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105 | | - | 94Sections 59-2-1602 and 59-2-1603. |
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106 | | - | 95 (d) If a county loses its allocation of the revenue generated statewide from the |
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107 | | - | 96imposition of the multicounty assessing and collecting levy described in Subsection (4)(c), the |
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108 | | - | 97revenue the county would have received shall be distributed to the Multicounty Appraisal Trust |
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109 | | - | 98created by interlocal agreement by all counties in the state. |
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110 | | - | 99 (5) (a) On or before July 1, 2008, the county assessor shall prepare a five-year plan to |
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111 | | - | 100comply with the requirements of Subsections (2) and (3). |
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112 | | - | 101 (b) The plan shall be available in the county assessor's office for review by the public |
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113 | | - | 102upon request. |
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114 | | - | 103 (c) The plan shall be annually reviewed and revised as necessary. |
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115 | | - | 104 (6) A county assessor shall create, maintain, and regularly update a database containing |
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116 | | - | 105the following information that the county assessor may use to enhance the county's ability to |
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117 | | - | 106accurately appraise and assess property on an annual basis: |
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118 | | - | 107 (a) fee and other appraisals; |
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119 | | - | 108 (b) property characteristics and features; |
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120 | | - | 109 (c) property surveys; |
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121 | | - | 110 (d) sales data; and |
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122 | | - | 111 (e) any other data or information on sales, studies, transfers, changes to property, or |
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123 | | - | 112property characteristics. |
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124 | | - | 113 Section 2. Section 59-2-702.5 is enacted to read: |
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125 | | - | 114 59-2-702.5. Education and training -- Continuing education for county assessors. |
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126 | | - | 115 (1) (a) The commission shall conduct a program of education and training for county |
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127 | | - | 116assessors that offers instruction on: |
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128 | | - | 117 (i) a county assessor's statutory obligations; and |
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129 | | - | 118 (ii) the practical application of mass appraisal techniques to satisfy a county assessor's 02-23-23 5:00 PM 2nd Sub. (Gray) H.B. 436 |
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130 | | - | - 5 - |
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131 | | - | 119statutory obligations. |
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132 | | - | 120 (b) The commission shall confer a designation of completion upon a county assessor |
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133 | | - | 121each time that the county assessor completes the program under Subsection (1)(a). |
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134 | | - | 122 (2) (a) A county assessor shall obtain a designation of completion under Subsection |
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135 | | - | 123(1)(b) within 12 months after the start of each term of office. |
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136 | | - | 124 (b) If a county assessor fails to obtain a designation of completion in accordance with |
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137 | | - | 125Subsection (2)(a), the commission shall take corrective action, as defined in Section |
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138 | | - | 12659-2-303.1. |
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| 35 | + | 28 Section 1. Section 59-2-702.5 is enacted to read: |
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| 36 | + | 29 59-2-702.5. Education and training -- Continuing education for county assessors. |
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| 37 | + | 30 (1) (a) The commission shall conduct a program of education and training for county |
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| 38 | + | 31assessors that offers instruction on: |
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| 39 | + | 32 (i) a county assessor's statutory obligations; and |
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| 40 | + | 33 (ii) the practical application of mass appraisal techniques to satisfy a county assessor's |
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| 41 | + | 34statutory obligations. |
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| 42 | + | 35 (b) The commission shall confer a designation of completion upon a county assessor |
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| 43 | + | 36each time that the county assessor completes the program under Subsection (1)(a). |
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| 44 | + | 37 (2) (a) A county assessor shall obtain a designation of completion under Subsection |
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| 45 | + | 38(1)(b) within 12 months after the start of each term of office. |
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| 46 | + | 39 (b) If a county assessor fails to obtain a designation of completion in accordance with |
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| 47 | + | 40Subsection (2)(a), the commission shall take corrective action, as defined in Section |
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| 48 | + | 4159-2-303.1. |
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