Section 1704 – Indicia of value for urban farming assessment — Inclusion of fair market value on certain property tax notices.
59-2-1704. Indicia of value for urban farming assessment — Inclusion of fair market value on certain property tax notices. (1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land: (a) that meets the requirements of Section 59-2-1703 to be […]
Section 1705 – Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution — Appeal to county board of equalization.
Effective 5/9/2017 59-2-1705. Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution — Appeal to county board of equalization. (1) Except as provided in this section or Section 59-2-1710, land that is withdrawn from this part is subject to a rollback tax imposed as […]