1. (1)

   1. (a) An individual elected to the office of county assessor shall:

      1. (i) meet the requirements described in Section 17-66-201; and

      2. (ii)

         1. (A) be a state-licensed or state-certified appraiser; or
         2. (B) if the individual filed a declaration of candidacy under Subsection (1)(b)(ii), become a state-licensed or state-certified appraiser no later than 36 months after the day on which the individual's term of office begins.

   2. (b) An individual may file, and a county clerk may accept, a declaration of candidacy for the office of county assessor if:

      1. (i) the individual is a state-licensed or state-certified appraiser; or
      2. (ii) in a county of the fourth, fifth, or sixth class, as classified under Section 17-60-104, where no individual who is a state-licensed or state-certified appraiser files a declaration of candidacy for the office of county assessor within the first three days after the candidate filing period opens, any individual who meets the requirements of Subsections 17-66-201(1)(a) through (c).

2. (2) The county assessor's office is vacant if:

   1. (a) an assessor fails to meet the requirements described in Subsection (1); or
   2. (b) no individual who meets the requirements described in Subsection (1) timely files a declaration of candidacy for the office of county assessor.

3. (3)

   1. (a) If a vacancy described in Subsection (2) occurs, the county legislative body shall:

      1. (i) fill the vacancy in accordance with:

         1. (A) Section 17-66-203;
         2. (B) Section 20A-1-508; and
         3. (C) Subsection (3)(b); or
      2. (ii) if it is not possible to fill the vacancy, contract with an individual to fulfill the duties of the vacant office as described in Subsection (4).
   2. (b) An individual who the county legislative body selects to fill a vacancy as described in Subsection (3)(a)(i) shall be a state-licensed or state-certified appraiser before the individual assumes the office of county assessor.
4. (4) If the county legislative body cannot find an individual who meets the requirements described in this section to fill a vacancy described in Subsection (2), the county legislative body may contract with a state-licensed or state-certified appraiser from outside the county to fulfill the duties of the county assessor for the remainder of the county assessor's term of office.

Amended by Chapter 105, 2026 General Session