Detailed Review Cycles

“Each county assessor shall annually update property values . . .
based on a systematic review of current market data. . . .”

“In addition, the county assessor shall complete
a detailed review of property characteristics for each property
at least once every five years.”

-- Utah Code Section 59-2-303.1(1)

Detailed Review Plan

“Each county assessor shall prepare a five-year plan
to comply with the requirements of Subsection (1).
The plan shall be available in the county assessor's office
for review by the public upon request.
The plan shall be annually reviewed and revised as necessary.”

-- Utah Code Section 59-2-303.1(2)