Utah Code Ann. § 59-2-301.5 – Definitions -- Assessment of property if threatened or endangered species is present.

(1) As used in this section:
1. (a) "Endangered" is as defined in Section 23A-1-101.
2. (b) "Threatened" is as defined in Section 23A-1-101.
(2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether a threatened or endangered species is present on any portion of the property, including any impacts the presence of the threatened or endangered species has on:
1. (a) the functionality of the property;
2. (b) the ability to use the property; and
3. (c) property rights.
(3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.

Amended by Chapter 34, 2023 General Session