15-7-137. Department of revenue notification of new construction by local governments and department of labor and industry. (1) When a local government or the department of labor and industry issues a building permit or an electrical permit for new construction, the local government or the department of labor and industry shall send a copy of the building permit or electrical permit through electronic or other means to the department of revenue within 90 days of the issuance of the permit. The notification must include clear and consistent location information for the parcel in a format agreed to by the department, which may include an address, geocode, or legal description.

(2) For the purposes of this section, "local government" means any city, town, county, or consolidated city-county.