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2021 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.
- 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.
- Section 516 - Appeal to the county board of equalization.
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