As used in this part:

1. (1) "Actively devoted to agricultural use" means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre:

   1. (a) as determined under Section 59-2-503; and

   2. (b) for:

      1. (i) the given type of land; and
      2. (ii) the given county or area.
2. (2) "Conservation easement rollback tax" means the tax imposed under Section 59-2-506.5.

3. (3) "Identical legal ownership" means legal ownership held by:

   1. (a) identical legal parties; or
   2. (b) identical legal entities.

4. (4) "Land in agricultural use" means:

   1. (a) land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including:

      1. (i) forages and sod crops;
      2. (ii) grains and feed crops;
      3. (iii) livestock as defined in Section 59-2-102;
      4. (iv) trees and fruits; or
      5. (v) vegetables, nursery, floral, and ornamental stock; or
   2. (b) land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government.

5. (5) "Other eligible acreage" means land that is:

   1. (a) five or more contiguous acres;
   2. (b) eligible for assessment under this part; and

   3. (c)

      1. (i) located in the same county as land described in Subsection 59-2-503(1)(a); or
      2. (ii) contiguous across county lines with land described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512.

6. (6) "Platted" means land in which:

   1. (a) parcels of ground are laid out and mapped by their boundaries, course, and extent; and
   2. (b) the plat has been approved as provided in Section 10-20-804 or 17-79-704.
7. (7) "Rollback tax" means the tax imposed under Section 59-2-506.

8. (8) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any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 (a) an owner voluntarily requests that the land be withdrawn from this part;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 agricultural use;

   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 59-2-509; or

         2. (B)

            1. (I) an owner applies for assessment under this part as required by Section 59-2-509; and
            2. (II) 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 59-2-509; or

         2. (B)

            1. (I) an owner applies for assessment under this part as required by Section 59-2-509; and
            2. (II) the land does not meet the requirements of this part to be assessed under this part;

   5. (e) if required by the county assessor, the owner of the land:

      1. (i) fails to file a new application as provided in Subsection 59-2-508(5); or
      2. (ii) fails to file a signed statement as provided in Subsection 59-2-508(5); or
   6. (f) except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503.

Amended by Chapter 15, 2025 Special Session 1