59-2-313.1. County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.
(1) As used in this section, "assessment data" means: the information described in Subsectioncontained in a county's database used in mass appraisal; and 59-2-303.1(6) any other assessment information the commission requires.
(2) A county assessor shall provide assessment data to the commission: annually on or before March 31; no later than 15 days after the date the county assessor provides the assessment book to the county auditor under Section; 59-2-311 no later than 15 days after the date the county auditor provides the assessment roll to the county treasurer under Section; or 59-2-326 at any other time requested by the commission.
(3) The commission may: review a county's annual update of property values the county is required to perform under Section; 59-2-303.1 review a county's detailed review of property characteristics the county is required to perform under Section; and 59-2-303.1 provide findings and recommendations to the county.
(4) The commission may subscribe to a market data service to assist: the commission in performing a review described in Subsection; and (3) counties in meeting the requirements of Section. 59-2-303.1