(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. (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).
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