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2012 Utah Code
Title 59 - Revenue and Taxation
Article 2 - Property Tax Act
Section 301.2 - Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

Universal Citation:
UT Code ยง 59-2-301.2 (2012)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

59-2-301.2. Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

(1) "Minimum parcel size" means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a:

(a) county in accordance with Title 17, Chapter 27a, Part 5, Land Use Ordinances; or

(b) city or town in accordance with Title 10, Chapter 9a, Part 5, Land Use Ordinances.

(2) In assessing the fair market value of a parcel of property that is subject to a minimum parcel size of one acre or more, a county assessor shall include as part of the assessment:

(a) that the parcel of property may not be subdivided into parcels of property smaller than the minimum parcel size; and

(b) any effects Subsection (2)(a) may have on the fair market value of the parcel of property.

(3) This section does not prohibit a county assessor from including as part of an assessment of the fair market value of a parcel of property any other factor affecting the fair market value of the parcel of property.


Amended by Chapter 254, 2005 General Session

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