County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.

(1) As used in this section, "assessment data" means: (a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and (b) any other assessment information the commission requires. (2) A county assessor shall provide assessment data to the commission: (a) (i) annually on or before March 31; (ii) no later than 15 days after the date the county assessor provides the assessment book to the county auditor under Section 59-2-311; (iii) no later than 15 days after the date the county auditor provides the assessment roll to the county treasurer under Section 59-2-326; or (b) at any other time requested by the commission. (3) The commission may: (a) review a county's annual update of property values the county is required to perform under Section 59-2-303.1; (b) review a county's detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and (c) provide findings and recommendations to the county. (4) The commission may subscribe to a market data service to assist: (a) the commission in performing a review described in Subsection (3); and (b) counties in meeting the requirements of Section 59-2-303.1.