59-2-331. Corrective action by commission.
(1) As used in this section: "County officer" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office. "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 Subsectionmay include one or more of the following actions: (2) notifying a county officer in writing of the performance issue; ordering factoring pursuant to Section; 59-2-704 subject to Subsection: (4) recommending the removal of a county officer; or filing a petition for a court order requiring a county officer to take action; reporting suspected misconduct or malfeasance of a county officer to law enforcement agencies, as appropriate; and taking any other action the commission determines is appropriate to ensure that: all assessments of property are uniform and equal, according to fair market value; and the tax burden is distributed without favor or discrimination.
(4) Before taking a corrective action described in Subsectionagainst a county officer, the commission shall publish notice of the commission's intent to take the corrective action on: (3)(c) the commission's public website; and the Utah Public Notice Website created in Section. 63A-16-601 After taking a corrective action described in Subsectionagainst a county officer, the commission shall provide written notice of the corrective action to: (3)(c) the county officer subject to the corrective action; the county legislative body of the county for which the county officer described in Subsectionholds office; (4)(b)(i) the state auditor; the president of the Senate; and 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: assist the county officer in performing the duty required by this chapter; and charge the county the full amount of the commission's costs in providing assistance under this Subsection. (5)