There is a newer version of the Utah Code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 512 - Land located in more than one county.
UT Code § 59-2-512 (2016) What's This?
59-2-512. Land located in more than one county. - (1) If contiguous land in agricultural use in one ownership is located in more than one county, compliance with this part:
- (a) shall be determined on the basis of the total area and production of the contiguous land; and
- (b) is not determined on the basis of the area or production of land that is located in one particular county.
- (2) If land in agricultural use in one ownership is located in more than one county but the land is not contiguous across county lines, compliance with the requirements of this part shall be determined on the basis of the total area and production of the land in each county.
Amended by Chapter 141, 2002 General Session
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