1. (1) Each county shall separately budget and account for the use of any money the county receives or spends from a levy the county imposes in accordance with Section 59-2-1602.
2. (2) The program manager shall separately budget and account for the use of any revenue received from the fund.

3. (3) On or before October 1 of each year, the program manager shall submit an electronic report to the Revenue and Taxation Interim Committee and the commission that contains:

   1. (a) a financial report that includes:

      1. (i) the amount of revenue allocated to the program manager for the current calendar year; and
      2. (ii) a summary of the uses of the revenue during the current calendar year; and

   2. (b) a status report on:

      1. (i) the development, enhancement, and implementation of the statewide property tax system and the statewide web portals described in Section 59-2-1606; and
      2. (ii) achievement of the performance metrics described in Section 59-2-1606.
4. (4) On or before December 31 of each year, the program manager shall submit a detailed budget for the upcoming calendar year to the Division of Finance.
5. (5) For the calendar year that begins on January 1, 2026, the program manager shall submit a detailed budget for the current year to the Division of Finance on May 6, 2026.

Amended by Chapter 274, 2026 General Session