59-2-503. Qualifications for agricultural use assessment. (1) 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: (a) is not less than five contiguous acres in area, except that land may be assessed on the basis of the value that […]
59-2-504. Exclusions from designation as agricultural use — Exception. (1) Except as provided in Subsection (2), land may not be assessed under this part if the land is: (a) part of a platted subdivision or planned unit development, with restrictions prohibiting its use for agricultural purposes with surface improvements in place, whether within or without […]
59-2-505. Indicia of value for agricultural use assessment — Inclusion of fair market value on certain property tax notices. (1) (a) 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: (i) that meets the requirements of Section 59-2-503 to […]
Effective 5/9/2017 59-2-506. Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution. (1) Except as provided in this section, Section 59-2-506.5, or Section 59-2-511, if land is withdrawn from this part, the land is subject to a rollback tax imposed in accordance with this […]
59-2-506.5. Conservation easement rollback tax — One-time in lieu fee payment — Computation — Lien — Interest — Notice — Procedure — Collection — Distribution. (1) (a) Notwithstanding Section 59-2-506 and subject to the requirements of this section, land is not subject to the rollback tax under Section 59-2-506, if: (i) the land becomes subject […]
Effective 5/12/2015 59-2-507. Land included as agricultural — Site of farmhouse excluded — Taxation of structures and site of farmhouse. (1) (a) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is included in determining the total area of land actively devoted to agricultural […]
Effective 5/9/2017 59-2-508. Application — Signed statement — Consent to creation of a lien — Consent to audit and review — Notice. (1) If an owner of land eligible for assessment under this part wants the land to be assessed under this part, the owner shall submit an application to the county assessor of the […]
59-2-509. 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: (a) the same owner; or (b) […]
59-2-510. Separation of land. Separation of a part of the land which 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 agricultural, subjects the land which is separated to liability for the applicable rollback tax, but does not […]
59-2-511. 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: (i) a county; (ii) a city; (iii) a town; […]
59-2-512. Land located in more than one county. (1) If contiguous land in agricultural use in one ownership is located in more than one county, compliance with this part: (a) shall be determined on the basis of the total area and production of the contiguous land; and (b) is not determined on the basis of […]
59-2-513. Tax list and duplicate. The factual details to be shown on the assessor’s tax list and duplicate with respect to land which is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county. Renumbered and Amended by […]
59-2-514. State Farmland Evaluation Advisory Committee — Membership — Duties. (1) There is created a State Farmland Evaluation Advisory Committee consisting of five members appointed as follows: (a) one member appointed by the commission who shall be chairman of the committee; (b) one member appointed by the president of Utah State University; (c) one member […]
59-2-515. Rules prescribed by commission. The commission may promulgate rules and prescribe forms necessary to effectuate the purposes of this part. Renumbered and Amended by Chapter 4, 1987 General Session
Effective 5/9/2017 59-2-516. 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) […]
