Utah Code Ann. tit. 59, ch. 2, pt. 5 – Farmland Assessment Act | Midpage

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Utah Code

Part 5

Utah Code Ann. tit. 59, ch. 2, pt. 5

Farmland Assessment Act

59-2-502Definitions.59-2-503Qualifications for agricultural use assessment.59-2-504Exclusions from designation as agricultural use -- Exception.59-2-505Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.59-2-506Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.59-2-506.5Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.59-2-507Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.59-2-508Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.59-2-509Change of ownership or legal description.59-2-510Separation of land.59-2-511Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.59-2-512Land located in more than one county.59-2-513Tax list and duplicate.59-2-514State Farmland Evaluation Advisory Committee -- Membership -- Duties.59-2-515Rules prescribed by commission.59-2-516Appeal to the county board of equalization.