The
following legal requirements are addressed directly to
the Tax Commission. The Property Tax Division, as an executive
arm of the commission, assumes general responsibility
for the execution of these responsibilities in large measure
through the efforts of the Real Property Section.
1.
Supervise county officers and enforce Section 59-2-303.1
so that assessments of property are just and equal according
to fair market value. U.C.A. §59-1-210(7)
2.
Confer with, advise and direct county officers. U.C.A.
§59-1-210(9)
3.
Visit counties periodically to investigate and direct.
U.C.A. §59-1-210(19)
4.
Take corrective action if assessors fail to 1) follow
current mass appraisal standards, 2) meet sales ratio
standards provided by law, 3) annually update values using
current market data or 4) complete a detailed review of
each property at least every five years. U.C.A. §59-2-303.1
5.
Conduct field audits and reviews of land assessed under
the Farmland Administration Act (FAA) in cooperation with
the county assessor. U.C.A. §59-2-508(5)
6.
Chair the State Farmland Valuation Advisory Committee
to recommend FAA land values based upon productive capabilities
when devoted to agricultural use. U.C.A. §59-2-514
7.
Provide a program of education and training for appraisal
licensing and certification. U.C.A. §59-2-702(1)
8.
Conduct a continuing program of in-service education and
training in assessment and appraisal. U.C.A. §59-2-702(2)
9.
Provide technical assistance and appraisal aid on contract
at 50% of actual cost. U.C.A. §59-2-703
10.
Conduct and publish assessment/sales ratio studies and
share market data with counties. U.C.A. §59-2-704
11.
Conduct and publish an assessment/sales ratio study on
commercial properties to equalize railroad assessments.
49 USC Sec. 11501; U.S. District Court, Utah, Central
District Nos. C-84-0839J, C-84-0840J and C-90-359-S
