(b) The county assessor shall conduct the annual update described in Subsection (2)(a) by using a mass appraisal system. (c) The county assessor and the commission shall jointly certify that the county's mass appraisal system meets the requirements: (i) described in Subsection (1)(b); and (ii) of the commission. (3) (a) In addition to the requirements in Subsection (2), the county assessor shall complete a detailed review of property characteristics for each property at least once every five years. (b) The county assessor shall maintain on the county's mass appraisal system, a record of the last property review date for each parcel of real property located within the county assessor's county. (c) (i) The county assessor shall maintain on the county's mass appraisal system a parcel's property tax class or category that is used for the purpose of property tax assessment on the annual assessment date. (ii) The classifications or categories of real property under Subsection (3)(c)(i) shall include, at minimum: (A) primary residential; (B) commercial; (C) vacant land; (D) secondary residential; and (E) non-taxable. (iii) The classifications or categories of real property used by the county assessor, and the classification or category applied to a specific parcel, is public information. (4) (a) The county assessor shall prepare a five-year plan to comply with the requirements of Subsections (2) and (3). (b) The plan shall be available in the county assessor's office for review by the public upon request. (c) The plan shall be annually reviewed and revised as necessary. (5) (a) A county assessor shall create, maintain, and regularly update a database containing the following information that the county assessor may use to enhance the county's ability to accurately appraise and assess property on an annual basis: (i) fee and other appraisals; (ii) property characteristics and features; (iii) property surveys; (iv) sales data; and (v) any other data or information on sales, studies, transfers, changes to property, or property characteristics. (b) A county assessor may provide access to the information in the database to another county assessor that requests assistance in accordance with Section 59-2-303.
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