As used in this part:

1. (1) "Actively devoted to urban farming" means that:

   1. (a) land is devoted to active urban farming activities; and

   2. (b)

      1. (i) the land produces greater than 50% of the average agricultural production per acre:

         1. (A) as determined under Section 59-2-1703; and
         2. (B) for the given type of land and the given county or area; or
      2. (ii) agricultural production on the land generates annual gross sales of at least $1,000 for each quarter-acre of land devoted to active urban farming activities.
2. (2) "Rollback tax" means the tax imposed under Section 59-2-1705.

3. (3) "Urban farming" means:

   1. (a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and
   2. (b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714.

4. (4) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:

   1. (a) an owner voluntarily requests that the land be withdrawn from this part;
   2. (b) the land is no longer actively devoted to urban farming;

   3. (c)

      1. (i) the land has a change in ownership; and

      2. (ii)

         1. (A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or
         2. (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;

   4. (d)

      1. (i) the legal description of the land changes; and

      2. (ii)

         1. (A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or
         2. (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
   5. (e) the owner of the land fails to file an application as provided in Section 59-2-1707; or
   6. (f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.

Amended by Chapter 144, 2025 General Session