Source: http://propertytax.utah.gov/index.php/real-property/general-oversight
Timestamp: 2017-06-25 08:53:57
Document Index: 513830416

Matched Legal Cases: ['§59', '§59', '§59', '§59', '§59', '§59', '§59', '§59', '§59', '§59']

General Oversight	Tax Commission
HomePersonal PropertyValuation GuideValuation GuidelinesClassification GuideTrailer Uniform FeeCentrally Assessed PropertyAppealsRecently Resolved AppealsAnnexationsCapitalization Rate StudiesNatural ResourcesUtilities and TransportationReal PropertyCounty RepsTeam MissionGeneral OversightAssessment Compliance LawsAssessment Compliance FormsSales Ratio StudiesFarmland AssessmentFAA Taxable ValuesFAA Standards of PracticeWhere do the FAA Values Come FromResidential PropertyCommercial PropertyHearing Officer RequirementsTax RatesCertified Tax Rate SystemCertified Tax RatesApproved Tax Rates & Budgets by YearTax Rates by Tax AreaYear End Values by EntityTax Rate FormsProperty Tax CalendarInformationContacting UsCounty InformationLegal AuthorityProperty Tax PublicationsHistoric Overview of Property Tax in UtahAnnexation DocumentsTraining2017 Course ScheduleLicensing/Designation ProgramStatutes and Administrative RulesHearing Officer Trained ListTaxpayer Access Point(TAP)Standards of PracticeFormsStandards of Practice FormsTax Rate FormsUtilities and Transportation FormsNatural Resources FormsAssessment Compliance FormsState Reports ChecklistOther Useful WebsitesIAAOUtah League of Cities and TownsUtah Association of CountiesReports and StatisticsAnnual Statistical Report2015 Annual Statistical ReportReports from Prior YearsNomenclatureConfidentiality	Statutory Requirements	Print	Email	The following legal requirements are the general responsibility of the Tax Commission. The Property Tax Division, as an executive arm of the commission, assumes specific 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 Details	Last Updated: 23 February 2015	This website is provided for general guidance only. It does not contain all property tax laws or rules.