(1) For purposes of this section: (a) "Mass appraisal system" means a computer assisted mass appraisal system that: (i) a county assessor uses to value real property; and (ii) includes at least the following system features: (A) has the ability to update all parcels of real property located within the county each year; (B) can be programmed with specialized criteria; (C) provides uniform and equal treatment of parcels within the same class of real property throughout the county; and (D) annually updates all parcels of residential real property within the county using accepted valuation methodologies as determined by rule. (b) "Property review date" means the date a county assessor completes a detailed review of the property characteristics of a parcel of real property in accordance with Subsection (3)(a). (2) (a) The county assessor shall annually update property values of property as provided in Section
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