Part

Farmland Assessment Act

Title 59 — Revenue and Taxation §§ 59-2-502–59-2-516

Utah Code § 59-2-502— Definitions
Utah Code § 59-2-503— Qualifications for agricultural use assessment
Utah Code § 59-2-504— Exclusions from designation as agricultural use -- Exception
Utah Code § 59-2-505— Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices
Utah Code § 59-2-506— Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution
Utah Code § 59-2-506.5— Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution
Utah Code § 59-2-507— Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence
Utah Code § 59-2-508— Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice
Utah Code § 59-2-509— Change of ownership or legal description
Utah Code § 59-2-510— Separation of land
Utah Code § 59-2-511— Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title
Utah Code § 59-2-512— Land located in more than one county
Utah Code § 59-2-513— Tax list and duplicate
Utah Code § 59-2-514— State Farmland Evaluation Advisory Committee -- Membership -- Duties
Utah Code § 59-2-515— Rules prescribed by commission
Utah Code § 59-2-516— Appeal to the county board of equalization