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us-ut/statute/title-59/chapter-59-2/part-59-2-5 — Farmland Assessment Act · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-2
Farmland Assessment Act
16 sections
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.
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 residence excluded -- Taxation of structures and site of residence.
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.
59-2-516
Appeal to the county board of equalization.
