As used in this part:
- (1) "Database" means the same as that term is defined in Section 59-1-1901.
- (2) "Fund" means the Property Tax Valuation Fund created in Section 59-2-1602.
- (3) "Multicounty assessing and collecting levy" means a property tax the counties levy in accordance with Subsection 59-2-1602(3).
- (4) "Program manager" means an association that represents at least two-thirds of the counties in the state.
(5)
- (a) "Property valuation service" means a service or technology that promotes uniform assessment levels for the valuation of personal property and real property in accordance with Part 3, County Assessment.
- (b) "Property valuation service" includes statewide aerial imagery, change detection, sketch validation, exception analysis, commercial valuation modeling, residential valuation modeling, automated valuation modeling, and equity analysis.
- (6) "Statewide property tax system" means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax.
- (7) "STATS" means the Statewide Tax Administration and Technology Solutions program, created in Section 59-1-1902.
Amended by Chapter 274, 2026 General Session