Section 1712 – Rules prescribed by commission.
59-2-1712. Rules prescribed by commission. In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules and prescribe forms as necessary to administer this part. Enacted by Chapter 197, 2012 General Session
Section 1713 – Appeal to the county board of equalization.
Effective 5/9/2017 59-2-1713. Appeal to the county board of equalization. Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which: (1) the county assessor makes a determination under this part; or (2) […]
Section 1714 – County regulation.
Effective 1/1/2019 59-2-1714. County regulation. A county in this state may adopt an ordinance, authorizing residents of the county to: (1) participate in urban farming; and (2) utilize the provisions of this part as described in this part. Enacted by Chapter 360, 2018 General Session
Section 1801 – Definitions.
Effective 5/4/2022 59-2-1801. Definitions. As used in this part: (1) “Abatement” means a tax abatement described in Section 59-2-1803. (2) “Deferral” means a tax deferral described in Section 59-2-1802. (3) “Eligible owner” means an owner of an attached or a detached single-family residence: (a) who is 75 years old or older on or before December […]
Section 1706 – Land included as urban farming.
59-2-1706. Land included as urban farming. (1) (a) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is included in determining the total area of […]
Section 1707 – Application — Signed statement — Consent to creation of a lien — Consent to audit and review — Notice.
Effective 5/9/2017 59-2-1707. Application — Signed statement — Consent to creation of a lien — Consent to audit and review — Notice. (1) For land to be assessed under this part, an owner of land eligible for assessment under this part shall submit an application annually to the county assessor of the county in which […]
Section 1708 – Change of ownership or legal description.
59-2-1708. Change of ownership or legal description. (1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have the same owner or legal description. […]
Section 1709 – Separation of land.
59-2-1709. Separation of land. Separation of a part of the land that is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than urban farming, subjects the land that is separated to liability for the applicable rollback tax, but does […]
Section 1710 – Acquisition of land by governmental entity — Requirements — Rollback tax — One-time in lieu fee payment — Passage of title.
59-2-1710. Acquisition of land by governmental entity — Requirements — Rollback tax — One-time in lieu fee payment — Passage of title. (1) For purposes of this section, “governmental entity” means: (a) the United States; (b) the state; (c) a political subdivision of the state, including a county, city, town, school district, local district, or […]
Section 1703 – Qualifications for urban farming assessment.
Effective 1/1/2020 59-2-1703. Qualifications for urban farming assessment. (1) (a) For general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land: (i) is actively devoted to urban farming; (ii) is at least one contiguous acre, but less than five acres, in […]