(1) For land to be assessed under this part, an owner of land eligible for assessment under this part shall submit annually to the county assessor of the county in which the land is located:

1. (a) an application described in Subsection (2); or

2. (b) a renewal application described in Subsection (3) if:

   1. (i) the land was assessed under this part for the preceding tax year; and
   2. (ii) there have been no changes to the eligibility information provided in the most recently submitted application described in Subsection (2), other than the information described in Subsection 59-2-1703(2)(b).

(2) An application required by Subsection (1) shall:

1. (a) be on a form:

   1. (i) approved by the commission; and

   2. (ii) provided to an owner:

      1. (A) by the county assessor; and
      2. (B) at the request of an owner;
2. (b) provide for the reporting of information related to this part;

3. (c) be submitted by:

   1. (i) May 1 of the tax year in which assessment under Subsection (1) is requested if the land was not assessed under this part in the year before the application is submitted; or
   2. (ii) the date otherwise required by this part for land that before the application being submitted has been assessed under this part;
4. (d) be signed by all of the owners of the land that under the application would be assessed under this part;
5. (e) be accompanied by the prescribed fees made payable to the county recorder;
6. (f) include a certification by an owner that the facts set forth in the application or signed statement are true;
7. (g) include a statement that the application constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part; and
8. (h) be recorded by the county recorder.

(3) A renewal application required by Subsection (1) shall:

1. (a) be on a form:

   1. (i) approved by the commission; and

   2. (ii) provided to an owner:

      1. (A) by the county assessor; and
      2. (B) at the request of an owner;
2. (b) provide for the reporting of the information described in Subsection 59-2-1703(2)(b);
3. (c) be submitted on or before January 30 of the tax year in which the owner requests assessment under this part;
4. (d) be signed by all of the owners of the land;
5. (e) be accompanied by the prescribed fees made payable to the county recorder;

6. (f) include a certification by an owner that the following are true:

   1. (i) the facts set forth in the renewal application or signed statement; and
   2. (ii) other than the information described in Subsection 59-2-1703(2)(b), the facts set forth in the most recently submitted application described in Subsection (2), as of the date the renewal application is submitted;
7. (g) include a statement that the renewal application constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part; and
8. (h) be recorded by the county recorder.

(5)

1. (a) If the county determines that a timely filed application or a timely filed renewal application is incomplete, the county shall:

   1. (i) notify the owner of the incomplete application or renewal application; and
   2. (ii) allow the owner to complete the application or renewal application within 30 days from the day on which the county provides notice to the owner.
2. (b) An application that has not been completed within 30 days of the day of the notice described in Subsection (5)(a) shall be considered denied.

(6)

1. (a) Except as provided in Subsections (1) through (3), a county assessor may not require an additional signed statement or application for assessment under this part.
2. (b) Notwithstanding Subsection (6)(a), a county shall require that an owner provide notice if land is withdrawn from this part as provided in Section 59-2-1705.

(8)

1. (a) An owner applying for participation under this part or a purchaser or lessee that signs a statement under Subsection (9) is considered to have given consent to a field audit and review by:

   1. (i) the commission;
   2. (ii) the county assessor; or
   3. (iii) the commission and the county assessor.
2. (b) The consent described in Subsection (8)(a) is a condition to the acceptance of an application or signed statement.