1. (1) As used in this section, "assessment data" means:

   1. (a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and
   2. (b) any other assessment information the commission requires.

2. (2) A county assessor shall provide assessment data to the commission:

   1. (a)

      1. (i) annually on or before March 31;
      2. (ii) no later than 15 days after the date the county assessor provides the assessment book to the county auditor under Section 59-2-311;
      3. (iii) no later than 15 days after the date the county auditor provides the assessment roll to the county treasurer under Section 59-2-326; or
   2. (b) at any other time requested by the commission.

3. (3) The commission may:

   1. (a) review a county's annual update of property values the county is required to perform under Section 59-2-303.1;
   2. (b) review a county's detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and
   3. (c) provide findings and recommendations to the county.

4. (4) The commission may subscribe to a market data service to assist:

   1. (a) the commission in performing a review described in Subsection (3); and
   2. (b) counties in meeting the requirements of Section 59-2-303.1.

Enacted by Chapter 470, 2023 General Session