There is a newer version of the Utah Code
2016 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 5 - Farmland Assessment Act
- Section 501 - Short title.
- Section 502 - Definitions.
- Section 503 - Qualifications for agricultural use assessment.
- Section 504 - Exclusions from designation as agricultural use -- Exception.
- Section 505 - Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
- Section 506 - Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
- Section 506.5 - Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
- Section 507 - Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
- Section 508 - Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
- Section 509 - Change of ownership or legal description.
- Section 510 - Separation of land.
- Section 511 - Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
- Section 512 - Land located in more than one county.
- Section 513 - Tax list and duplicate.
- Section 514 - State Farmland Evaluation Advisory Committee -- Membership -- Duties.
- Section 515 - Rules prescribed by commission.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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