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

Latest version.

(1)

As used in this section:

(a)	"Endangered" is as defined in Section 23-13-2.

(b)	"Threatened" is as defined in Section 23-13-2.

(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:

(a)	the functionality of the property;

(b)	the ability to use the property; and

(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.

Enacted by Chapter 96, 2013 General Session

                    
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