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UTAH CODE (Last Updated: January 16, 2015) |
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Title 59. Revenue and Taxation |
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Chapter 2. Property Tax Act |
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Part 5. Farmland Assessment Act |
| § 59-2-501. Short title. |
| § 59-2-502. Definitions. |
| § 59-2-503. Qualifications for agricultural use assessment. |
| § 59-2-504. Exclusions from designation as agricultural use -- Exception. |
| § 59-2-505. Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices. |
| § 59-2-506. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization. (Effective 5/13/2014) |
| § 59-2-506.5. Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution. |
| § 59-2-507. Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse. |
| § 59-2-508. Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice. |
| § 59-2-509. Change of ownership or legal description. |
| § 59-2-510. Separation of land. |
| § 59-2-511. Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title. |
| § 59-2-512. Land located in more than one county. |
| § 59-2-513. Tax list and duplicate. |
| § 59-2-514. State Farmland Evaluation Advisory Committee -- Membership -- Duties. |
| § 59-2-515. Rules prescribed by commission. |