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Utah Code
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 3 - County Assessment
Section 331 - Corrective action by commission.
Universal Citation:
UT Code § 59-2-331 (2025)
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Effective 5/7/2025
59-2-331. Corrective action by commission.
Enacted by Chapter 337, 2025 General Session
59-2-331. Corrective action by commission.
- (1)As used in this section:
- (a)"County officer" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office.
- (b)"Multicounty assessing and collecting levy" means the same as that term is defined in Section 59-2-1601.
- (2)The commission shall take corrective action if the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property.
- (3)Corrective action under Subsection (2) may include one or more of the following actions:
- (a)notifying a county officer in writing of the performance issue;
- (b)ordering factoring pursuant to Section 59-2-704;
- (c)subject to Subsection (4):
- (i)recommending the removal of a county officer; or
- (ii)filing a petition for a court order requiring a county officer to take action;
- (d)reporting suspected misconduct or malfeasance of a county officer to law enforcement agencies, as appropriate; and
- (e)taking any other action the commission determines is appropriate to ensure that:
- (i)all assessments of property are uniform and equal, according to fair market value; and
- (ii)the tax burden is distributed without favor or discrimination.
- (4)
- (a)Before taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall publish notice of the commission's intent to take the corrective action on:
- (i)the commission's public website; and
- (ii)the Utah Public Notice Website created in Section 63A-16-601.
- (b)After taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall provide written notice of the corrective action to:
- (i)the county officer subject to the corrective action;
- (ii)the county legislative body of the county for which the county officer described in Subsection (4)(b)(i) holds office;
- (iii)the state auditor;
- (iv)the president of the Senate; and
- (v)the speaker of the House of Representatives.
- (a)Before taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall publish notice of the commission's intent to take the corrective action on:
- (5)If the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property for a period of one year or longer, the commission shall:
- (a)assist the county officer in performing the duty required by this chapter; and
- (b)charge the county the full amount of the commission's costs in providing assistance under this Subsection (5).
Enacted by Chapter 337, 2025 General Session
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