59-1-210 - General powers and duties.
59-1-210. General powers and duties.
The powers and duties of the commission are as follows:
(1) to sue and be sued in its own name;
(2) to adopt rules and policies consistent with the Constitution and laws of this state togovern the commission, executive director, division directors, and commission employees in theperformance of their duties;
(3) to adopt rules and policies consistent with the Constitution and laws of the state, togovern county boards and officers in the performance of any duty relating to assessment,equalization, and collection of taxes;
(4) to prescribe the use of forms relating to the assessment of property for state or localtaxation, the equalization of those assessments, the reporting of property or income for state orlocal taxation purposes, or for the computation of those taxes and the reporting of anyinformation, statistics, or data required by the commission;
(5) to administer and supervise the tax laws of the state;
(6) to prepare and maintain from year to year a complete record of all lands subject totaxation in this state, and all machinery used in mining and all property or surface improvementsupon or appurtenant to mines or mining claims;
(7) to exercise general supervision over assessors and county boards of equalizationincluding the authority to enforce Section 59-2-303.1, and over other county officers in theperformance of their duties relating to the assessment of property and collection of taxes, so thatall assessments of property are just and equal, according to fair market value, and that the taxburden is distributed without favor or discrimination;
(8) to reconvene any county board of equalization which, when reconvened, may onlyaddress business approved by the commission and extend the time for which any county board ofequalization may sit for the equalization of assessments;
(9) to confer with, advise, and direct county treasurers, assessors, and other countyofficers in matters relating to the assessment and equalization of property for taxation and thecollection of taxes;
(10) to provide for and hold annually at such time and place as may be convenient adistrict or state convention of county assessors, auditors, and other county officers to considerand discuss matters relative to taxation, uniformity of valuation, and changes in the law relativeto taxation and methods of assessment, to which county assessors and other officers called toattend shall attend at county expense;
(11) to direct proceedings, actions, and prosecutions to enforce the laws relating to thepenalties, liabilities, and punishments of public officers, persons, and officers or agents ofcorporations for failure or neglect to comply with the statutes governing the reporting,assessment, and taxation of property;
(12) to cause complaints to be made in the proper court seeking removal from office ofassessors, auditors, members of county boards, and other assessing, taxing, or disbursing officers,who are guilty of official misconduct or neglect of duty;
(13) to require county attorneys to immediately institute and prosecute actions andproceedings in respect to penalties, forfeitures, removals, and punishments for violations of thelaws relating to the assessment and taxation of property in their respective counties;
(14) to require any person to furnish any information required by the commission toascertain the value and the relative burden borne by all kinds of property in the state, and to
require from all state and local officers any information necessary for the proper discharge of theduties of the commission;
(15) to examine all records relating to the valuation of property of any person;
(16) to subpoena witnesses to appear and give testimony and produce records relating toany matter before the commission;
(17) to cause depositions of witnesses to be taken as in civil actions at the request of thecommission or any party to any matter or proceeding before the commission;
(18) to authorize any member or employee of the commission to administer oaths andaffirmations in any matter or proceeding relating to the exercise of the powers and duties of thecommission;
(19) to visit periodically each county of the state, to investigate and direct the work andmethods of local assessors and other officials in the assessment, equalization, and taxation ofproperty, and to ascertain whether the law requiring the assessment of all property not exemptfrom taxation, and the collection of taxes, have been properly administered and enforced;
(20) to carefully examine all cases where evasion or violation of the laws for assessmentand taxation of property is alleged, to ascertain whether existing laws are defective or improperlyadministered;
(21) to furnish to the governor from time to time such assistance and information as thegovernor requires;
(22) to transmit to the governor and to each member of the Legislature recommendationsas to legislation which will correct or eliminate defects in the operation of the tax laws and willequalize the burden of taxation within the state;
(23) to correct any error in any assessment made by it at any time before the tax is dueand report the correction to the county auditor, who shall enter the corrected assessment upon theassessment roll;
(24) to compile and publish statistics relating to taxation in the state and prepare andsubmit an annual budget to the governor for inclusion in the state budget to be submitted to theLegislature;
(25) to perform any further duties imposed by law, and exercise all powers necessary inthe performance of its duties;
(26) to adopt a schedule of fees assessed for services provided by the commission, unlessotherwise provided by statute. The fee shall be reasonable and fair, and shall reflect the cost ofservices provided. Each fee established in this manner shall be submitted to and approved by theLegislature as part of the commission's annual appropriations request. The commission may notcharge or collect any fee proposed in this manner without approval by the Legislature;
(27) to comply with the procedures and requirements of Title 63G, Chapter 4,Administrative Procedures Act, in its adjudicative proceedings; and
(28) to distribute the money deposited into the Rural Health Care Facilities Account asrequired by Section 26-9-4.
Amended by Chapter 278, 2010 General Session