Title
59 Revenue and Taxation
Chapter 2 Property
Tax Act
Section 501 Short title.
59-2-501. Short title.
This part is known as the "Farmland Assessment
Act."
Renumbered and Amended by Chapter 4, 1987 General Session
59-2-502. Definitions.
As used in this part:
(1) "Actively devoted to agricultural use"
means that the land in agricultural use produces in excess of 50% of the
average agricultural production per acre:
(a) as determined under Section 59-2-503; and
(b) for:
(i) the given type of land; and
(ii) the given county or area.
(2) "Conservation easement rollback tax"
means the tax imposed under Section 59-2-506.5.
(3) "Identical legal ownership" means legal
ownership held by:
(a) identical legal parties; or
(b) identical legal entities.
(4) "Land in agricultural use" means:
(a) land devoted to the raising of useful plants and
animals with a reasonable expectation of profit, including:
(i) forages and sod crops;
(ii) grains and feed crops;
(iii) livestock as defined in Section 59-2-102;
(iv) trees and fruits; or
(v) vegetables, nursery, floral, and ornamental stock;
or
(b) land devoted to and meeting the requirements and
qualifications for payments or other compensation under a crop-land retirement
program with an agency of the state or federal government.
(5) "Other eligible acreage" means land that
is:
(a) five or more contiguous acres;
(b) eligible for assessment under this part; and
(c) (i) located in the same county as land described
in Subsection 59-2-503(1)(a); or
(ii) contiguous across county lines with land
described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512.
(6) "Platted" means land in which:
(a) parcels of ground are laid out and mapped by their
boundaries, course, and extent; and
(b) the plat has been approved as provided in Section 10-9a-604
or 17-27a-604.
(7) "Rollback tax" means the tax imposed
under Section 59-2-506.
(8) "Withdrawn from this part" means that
land that has been assessed under this part is no longer assessed under this
part or eligible for assessment under this part for any reason including that:
(a) an owner voluntarily requests that the land be
withdrawn from this part;
(b) the land is no longer actively devoted to
agricultural use;
(c) (i) the land has a change in ownership; and
(ii) (A) the new owner fails to apply for assessment
under this part as required by Section 59-2-509; or
(B) (I) an owner applies for assessment under this
part as required by Section 59-2-509; and
(II) the land does not meet the
requirements of this part to be assessed under this part;
(d) (i) the legal description of the land changes; and
(ii) (A) an owner fails to apply for assessment under
this part as required by Section 59-2-509; or
(B) (I) an owner applies for assessment under this
part as required by Section 59-2-509; and
(II) the land does not meet the requirements of this
part to be assessed under this part;
(e) if required by the county assessor, the owner of
the land:
(i) fails to file a new application as provided in
Subsection 59-2-508(4); or
(ii) fails to file a signed statement as provided in
Subsection 59-2-508(4); or
(f) except as provided in Section 59-2-503, the
land fails to meet a requirement of Section 59-2-503.
Amended by Chapter 254, 2005 General Session
59-2-503. Qualifications for
agricultural use assessment.
(1) For general property tax purposes, land may be
assessed on the basis of the value that the land has for agricultural use if
the land:
(a) is not less than five contiguous acres in area,
except that land may be assessed on the basis of the value that the land has
for agricultural use:
(i) if:
(A) the land is devoted to agricultural use in
conjunction with other eligible acreage; and
(B) the land and the other eligible acreage described
in Subsection (1)(a)(i)(A) have identical legal ownership; or
(ii) as provided under Subsection (4); and
(b) except as provided in Subsection (5):
(i) is actively devoted to agricultural use; and
(ii) has been actively devoted to agricultural use for
at least two successive years immediately preceding the tax year for which the
land is being assessed under this part.
(2) In determining whether land is actively devoted to
agricultural use, production per acre for a given county or area and a given
type of land shall be determined by using the first applicable of the
following:
(a) production levels reported in the current
publication of the Utah Agricultural Statistics;
(b) current crop budgets developed and published by
Utah State University; and
(c) other acceptable standards of agricultural
production designated by the commission by rule adopted in accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3) Land may be assessed on the basis of the land's
agricultural value if the land:
(a) is subject to the privilege tax imposed by Section
59-4-101;
(b) is owned by the state or any of the state's
political subdivisions; and
(c) meets the requirements of Subsection (1).
(4) Notwithstanding Subsection (1)(a), the commission
or a county board of equalization may grant a waiver of the acreage limitation
for land upon:
(a) appeal by the owner; and
(b) submission of proof that:
(i) 80% or more of the owner's, purchaser's, or
lessee's income is derived from agricultural products produced on the property
in question; or
(ii) (A) the failure to meet the acreage requirement
arose solely as a result of an acquisition by a governmental entity by:
(I) eminent domain; or
(II) the threat or imminence of an eminent domain
proceeding;
(B) the land is actively devoted to agricultural use;
and
(C) no change occurs in the ownership of the land.
(5) (a) Notwithstanding Subsection (1)(b), the
commission or a county board of equalization may grant a waiver of the
requirement that the land is actively devoted to agricultural use for the tax
year for which the land is being assessed under this part upon:
(i) appeal by the owner; and
(ii) submission of proof that:
(A) the land was assessed on the basis of agricultural
use for at least two years immediately preceding that tax year; and
(B) the failure to meet the
agricultural production requirements for that tax year was due to no fault or
act of the owner, purchaser, or lessee.
(b) As used in Subsection (5)(a), "fault"
does not include:
(i) intentional planting of crops or trees which,
because of the maturation period, do not give the owner, purchaser, or lessee a
reasonable opportunity to satisfy the production levels required for land
actively devoted to agricultural use; or
(ii) implementation of a bona fide range improvement
program, crop rotation program, or other similar accepted cultural practices
which do not give the owner, purchaser, or lessee a reasonable opportunity to
satisfy the production levels required for land actively devoted to
agricultural use.
Amended by Chapter 382, 2008 General Session
59-2-504. Exclusions from designation
as agricultural use -- Exception.
(1) Except as provided in Subsection (2), land may not
be assessed under this part if the land is:
(a) part of a platted subdivision or planned unit
development, with restrictions prohibiting its use for agricultural purposes
with surface improvements in place, whether within or without a city; or
(b) platted with surface improvements in place that
are not an integral part of agricultural use.
(2) (a) If land has been platted with surface
improvements in place, the land has been withdrawn from this part, and the
owner is not able to transfer title to the platted property, or continue
development of the platted property due to economic circumstances, or some
other reasonable cause, the owner may petition the county assessor for
reinstatement under this part for assessment purposes as land in agricultural
use without vacating the subdivision plat.
(b) The county assessor may grant the petition for
reinstatement described in Subsection (2)(a) if the land is actively devoted to
agricultural use.
(3) For purposes of this section:
(a) "platted with surface improvements in
place" means that:
(i) land is platted; and
(ii) all surface improvements necessary for the land
to be sold as a lot or a unit are in place:
(A) regardless of whether or not it is the owner of
the land who puts the surface improvements in place; and
(B) as determined by the:
(I) county legislative body if the land is located in
an unincorporated area of the county;
(II) city legislative body if the land is located in a
city; or
(III) town legislative body if the land is located in
a town; and
(b) "surface improvement" means:
(i) a curb;
(ii) a gutter; or
(iii) pavement.
Amended by Chapter 208, 2003 General Session
59-2-505. Indicia of value for
agricultural use assessment -- Inclusion of fair market value on certain
property tax notices.
(1) (a) The county assessor shall consider only those
indicia of value that the land has for agricultural use as determined by the
commission when assessing land:
(i) that meets the requirements of Section 59-2-503
to be assessed under this part; and
(ii) for which the owner has:
(A) made a timely application in accordance with
Section 59-2-508 for assessment under this part for the tax year for
which the land is being assessed; and
(B) obtained approval of the application described in
Subsection (1)(a)(ii)(A) from the county assessor.
(b) If land that becomes subject to a conservation
easement created in accordance with Title 57, Chapter 18, Land Conservation
Easement Act, meets the requirements of Subsection (1)(a) for assessment under
this part, the county assessor shall consider only those indicia of value that
the land has for agricultural use in accordance with Subsection (1)(a) when
assessing the land.
(2) In addition to the value determined in accordance
with Subsection (1), the fair market value assessment shall be included on the
notices described in:
(a) Section 59-2-919.1; and
(b) Section 59-2-1317.
(3) The county board of equalization shall review the
agricultural use value and fair market value assessments each year as provided
under Section 59-2-1001.
Amended by Chapter 231, 2008 General Session
Amended by Chapter 301, 2008 General Session
59-2-506. Rollback tax -- Penalty --
Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection --
Distribution -- Appeal to county board of equalization.
(1) Except as provided in this section, Section 59-2-506.5,
or Section 59-2-511, if land is withdrawn from this part, the land is
subject to a rollback tax imposed in accordance with this section.
(2) (a) An owner shall notify the county assessor that
land is withdrawn from this part within 120 days after the day on which the
land is withdrawn from this part.
(b) An owner that fails to notify the county assessor
under Subsection (2)(a) that land is withdrawn from this part is subject to a
penalty equal to the greater of:
(i) $10; or
(ii) 2% of the rollback tax due for the last year of
the rollback period.
(3) (a) The county assessor shall determine the amount
of the rollback tax by computing the difference for the rollback period
described in Subsection (3)(b) between:
(i) the tax paid while the land was assessed under
this part; and
(ii) the tax that would have been paid had the
property not been assessed under this part.
(b) For purposes of this section, the rollback period
is a time period that:
(i) begins on the later of:
(A) the date the land is first assessed under this
part; or
(B) five years preceding the day on which the county
assessor mails the notice required by Subsection (5); and
(ii) ends the day on which the county assessor mails
the notice required by Subsection (5).
(4) (a) The county treasurer shall:
(i) collect the rollback tax; and
(ii) after the rollback tax is paid, certify to the
county recorder that the rollback tax lien on the property has been satisfied
by:
(A) preparing a document that certifies that the
rollback tax lien on the property has been satisfied; and
(B) providing the document described in Subsection
(4)(a)(ii)(A) to the county recorder for recordation.
(b) The rollback tax collected under this section
shall:
(i) be paid into the county treasury; and
(ii) be paid by the county treasurer to the various
taxing entities pro rata in accordance with the property tax levies for the
current year.
(5) (a) The county assessor shall mail to an owner of
the land that is subject to a rollback tax a notice that:
(i) the land is withdrawn from this part;
(ii) the land is subject to a rollback tax under this
section; and
(iii) the rollback tax is delinquent if the owner of
the land does not pay the tax within 30 days after the day on which the county
assessor mails the notice.
(b) (i) The rollback tax is due and payable on the day
the county assessor mails the notice required by Subsection (5)(a).
(ii) Subject to Subsection (7), the rollback tax is
delinquent if an owner of the land that is withdrawn from this part does not
pay the rollback tax within 30 days after the day on which the county assessor
mails the notice required by Subsection (5)(a).
(6) (a) Subject to Subsection
(6)(b), the following are a lien on the land assessed under this part:
(i) the rollback tax; and
(ii) interest imposed in accordance with Subsection
(7).
(b) The lien described in Subsection (6)(a) shall:
(i) arise upon the imposition of the rollback tax
under this section;
(ii) end on the day on which the rollback tax and
interest imposed in accordance with Subsection (7) are paid in full; and
(iii) relate back to the first day of the rollback
period described in Subsection (3)(b).
(7) (a) A delinquent rollback tax under this section
shall accrue interest:
(i) from the date of delinquency until paid; and
(ii) at the interest rate established under Section 59-2-1331
and in effect on January 1 of the year in which the delinquency occurs.
(b) A rollback tax that is delinquent on September 1
of any year shall be included on the notice required by Section 59-2-1317,
along with interest calculated on that delinquent amount through November 30 of
the year in which the notice under Section 59-2-1317 is mailed.
(8) (a) Land that becomes ineligible for assessment
under this part only as a result of an amendment to this part is not subject to
the rollback tax if the owner of the land notifies the county assessor that the
land is withdrawn from this part in accordance with Subsection (2).
(b) Land described in Subsection (8)(a) that is
withdrawn from this part as a result of an event other than an amendment to
this part, whether voluntary or involuntary, is subject to the rollback tax.
(9) Except as provided in Section 59-2-511,
land that becomes exempt from taxation under Utah Constitution Article XIII,
Section 3, is not subject to the rollback tax if the land meets the requirements
of Section 59-2-503 to be assessed under this part.
(10) (a) Subject to Subsection (10)(b), an owner of
land may appeal to the county board of equalization:
(i) a decision by a county assessor to withdraw land
from assessment under this part; or
(ii) the imposition of a rollback tax under this
section.
(b) An owner shall file an appeal under Subsection
(10)(a) no later than 45 days after the day on which the county assessor mails
the notice required by Subsection (5).
Amended by Chapter 208, 2003 General Session
59-2-506.5. Conservation easement
rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest
-- Notice -- Procedure -- Collection -- Distribution.
(1) (a) Notwithstanding Section 59-2-506 and
subject to the requirements of this section, land is not subject to the
rollback tax under Section 59-2-506, if:
(i) the land becomes subject to a conservation
easement created in accordance with Title 57, Chapter 18, Land Conservation
Easement Act;
(ii) the creation of the conservation easement
described in Subsection (1)(a)(i) is considered to be a qualified conservation
contribution for federal purposes under Section 170(h), Internal Revenue Code;
(iii) the land was assessed under this part in the tax
year preceding the tax year that the land does not meet the requirements of
Section 59-2-503;
(iv) after the creation of the conservation easement
described in Subsection (1)(a)(i), the land does not meet the requirements of
Section 59-2-503; and
(v) an owner of the land notifies the county assessor
as provided in Subsection (1)(b).
(b) An owner of land described in Subsection (1)(a)
shall notify the county assessor that the land meets the requirements of
Subsection (1)(a) within 30 days after the day on which the land does not meet
the requirements of Section 59-2-503.
(2) (a) Except as provided in Subsection (4), if a
conservation easement is terminated in accordance with Section 57-18-5:
(i) the land described in Subsection (1) is subject to
a conservation easement rollback tax imposed in accordance with this section;
or
(ii) if the land described in Subsection (1) is owned
by a governmental entity as defined in Section 59-2-511, the land is
subject to a one-time in lieu fee payment that is:
(A) in an amount equal to the conservation easement
rollback tax imposed in accordance with this section; and
(B) except as provided in Subsection (2)(b), paid,
collected, and distributed in the same manner as the conservation easement
rollback tax imposed in accordance with this section.
(b) Notwithstanding Subsection (2)(a)(ii)(B), a
one-time in lieu fee payment under Subsection (2)(a)(ii) is not a lien on the
land described in Subsection (2)(a)(ii).
(c) (i) The conservation easement rollback tax is an
amount equal to 20 times the property tax imposed on the land for each year for
the rollback period described in Subsection (2)(c)(ii).
(ii) For purposes of Subsection (2)(c)(i), the
rollback period is a time period that:
(A) begins on the later of:
(I) the date the land became subject to a conservation
easement; or
(II) five years preceding the day on which the county
assessor mails the notice required by Subsection (3)(a); and
(B) ends the day on which the county assessor mails
the notice required by Subsection (3)(a).
(d) An owner shall notify the county assessor that a
conservation easement on land described in Subsection (1) has been terminated
in accordance with Section 57-18-5 within 180 days after the day on
which the conservation easement is terminated.
(3) (a) If land is subject to a conservation easement
rollback tax under Subsection (2), the county assessor shall mail to an owner
of the land a notice that:
(i) the land is subject to a conservation easement
rollback tax under this section; and
(ii) the conservation easement
rollback tax is delinquent if the owner of the land does not pay the tax within
30 days after the day on which the county assessor mails the notice.
(b) The conservation easement rollback tax is:
(i) due and payable on the day the county assessor
mails the notice required by Subsection (3)(a);
(ii) delinquent if an owner of the land that is
subject to the conservation easement rollback tax does not pay the conservation
easement rollback tax within 30 days after the day on which the county assessor
mails the notice required by Subsection (3)(a); and
(iii) subject to the same:
(A) interest provisions of Subsection 59-2-506(7)
that apply to the rollback tax; and
(B) notice requirements of Subsection 59-2-506(7)
that apply to the rollback tax.
(c) (i) Except as provided in Subsection (3)(c)(ii),
the conservation easement rollback tax shall be paid, collected, subject to a
lien, and distributed in a manner consistent with this section and Section 59-2-506.
(ii) Notwithstanding Subsection (3)(c)(i), a lien
under Subsection (3)(c)(i) relates back to the day on which the conservation
easement was terminated.
(4) (a) Notwithstanding Subsection (2), land described
in Subsection (2) is not subject to the conservation easement rollback tax or
the one-time in lieu fee payment required by Subsection (2) if after the
conservation easement is terminated in accordance with Section 57-18-5:
(i) an owner of the land applies for assessment of the
land as land in agricultural use under this part within 30 days after the day
on which the conservation easement is terminated; and
(ii) the application for assessment of the land
described in Subsection (4)(a)(i) is approved within two years after the day on
which the application was filed.
(b) Notwithstanding Subsection (4)(a), if the land
described in Subsection (4)(a)(i) does not receive approval for assessment as
land in agricultural use under this part within two years after the day on
which the application was filed under Subsection (4)(a), an owner of the land
shall:
(i) within 30 days after the day on which the two-year
period expires, notify the county assessor that the two-year period expired;
and
(ii) pay the conservation easement rollback tax or the
one-time in lieu fee payment required by Subsection (2) as provided in this
section.
(5) Land subject to a conservation easement created in
accordance with Title 57, Chapter 18, Land Conservation Easement Act, is not
subject to a conservation easement rollback tax or a one-time in lieu fee
payment if the land is assessed under this part in accordance with Section 59-2-505.
Amended by Chapter 208, 2003 General Session
59-2-507. Land included as
agricultural -- Site of farmhouse excluded -- Taxation of structures and site
of farmhouse.
(1) Land under barns, sheds, silos, cribs, greenhouses
and like structures, lakes, dams, ponds, streams, and irrigation ditches and
like facilities is included in determining the total area of land actively
devoted to agricultural use. Land which is under the farmhouse and land used in
connection with the farmhouse is excluded from that determination.
(2) All structures which are located on land in
agricultural use, the farmhouse and the land on which the farmhouse is located,
and land used in connection with the farmhouse, shall be valued, assessed, and
taxed using the same standards, methods, and procedures that apply to other
taxable structures and other land in the county.
Amended by Chapter 9, 2001 General Session
59-2-508. Application -- Signed
statement -- Consent to creation of a lien -- Consent to audit and review --
Notice.
(1) If an owner of land eligible for assessment under
this part wants the land to be assessed under this part, the owner shall submit
an application to the county assessor of the county in which the land is
located.
(2) An application required by Subsection (1) shall:
(a) be on a form:
(i) approved by the commission; and
(ii) provided to an owner:
(A) by the county assessor; and
(B) at the request of an owner;
(b) provide for the reporting of information related
to this part;
(c) be submitted by:
(i) May 1 of the tax year in which assessment under
Subsection (1) is requested if the land was not assessed under this part in the
year before the application is submitted; or
(ii) by the date otherwise required by this part for
land that prior to the application being submitted has been assessed under this
part;
(d) be signed by all of the owners of the land that
under the application would be assessed under this part;
(e) be accompanied by the prescribed fees made payable
to the county recorder;
(f) include a certification by an owner that the facts
set forth in the application or signed statement are true;
(g) include a statement that the application
constitutes consent by the owners of the land to the creation of a lien upon
the land as provided in this part; and
(h) be recorded by the county recorder.
(3) The application required by Subsection (2)
constitutes consent by the owners of the land to the creation of a lien upon
the land as provided in this part.
(4) (a) Once the application for assessment described
in Subsection (1) has been approved, the county may:
(i) require the owner to submit a new application or a
signed statement:
(A) by written request of the county assessor; and
(B) that verifies that the land qualifies for
assessment under this part; or
(ii) except as provided in Subsection (4)(b), require
no additional signed statement or application for assessment under this part.
(b) Notwithstanding Subsection (4)(a), a county shall
require that an owner provide notice if land is withdrawn from this part:
(i) as provided in Section 59-2-506; or
(ii) for land that is subject to a conservation
easement created in accordance with Section 59-2-506.5, as provided in
Section 59-2-506.5.
(c) An application or signed statement required under
Subsection (4)(a) shall be submitted by the date specified in the written
request of the county assessor for the application or signed statement.
(5) A certification under Subsection (2)(f) is
considered as if made under oath and subject to the same penalties as provided
by law for perjury.
(6) (a) All owners applying for participation
under this part and all purchasers or lessees
signing statements under Subsection (7) are considered to have given their
consent to field audit and review by:
(i) the commission;
(ii) the county assessor; or
(iii) the commission and the county assessor.
(b) The consent described in Subsection (6)(a) is a
condition to the acceptance of any application or signed statement.
(7) Any owner of land eligible for assessment under
this part because a purchaser or lessee actively devotes the land to
agricultural use as required by Section 59-2-503, may qualify the land
for assessment under this part by submitting with the application required
under Subsection (2), a signed statement from that purchaser or lessee
certifying those facts that would be necessary to meet the requirements of
Section 59-2-503 for assessment under this part.
Amended by Chapter 208, 2003 General Session
59-2-509. Change of ownership or legal
description.
(1) Subject to the other provisions of this section,
land assessed under this part may continue to be assessed under this part if
the land continues to comply with the requirements of this part, regardless of
whether the land continues to have:
(a) the same owner; or
(b) legal description.
(2) Notwithstanding Subsection (1), land described in
Subsection (1) is subject to the rollback tax as provided in Section 59-2-506
if the land is withdrawn from this part.
(3) Notwithstanding Subsection (1), land is withdrawn
from this part if:
(a) there is a change in:
(i) the ownership of the land; or
(ii) the legal description of the land; and
(b) after a change described in Subsection (3)(a):
(i) the land does not meet the requirements of Section
59-2-503; or
(ii) an owner of the land fails to submit a new
application for assessment as provided in Section 59-2-508.
(4) An application required by this section shall be
submitted within 120 days after the day on which there is a change described in
Subsection (3)(a).
Amended by Chapter 141, 2002 General Session
59-2-510. Separation of land.
Separation of a part of the land which is being
valued, assessed, and taxed under this part, either by conveyance or other
action of the owner of the land, for a use other than agricultural, subjects
the land which is separated to liability for the applicable rollback tax, but
does not impair the continuance of agricultural use valuation, assessment, and
taxation for the remaining land if it continues to meet the requirements of
this part.
Renumbered and Amended by Chapter 4, 1987 General Session
59-2-511. Acquisition of land by
governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee
payment -- Passage of title.
(1) For purposes of this section, "governmental
entity" means:
(a) the United States;
(b) the state;
(c) a political subdivision of the state, including:
(i) a county;
(ii) a city;
(iii) a town;
(iv) a school district;
(v) a local district; or
(vi) a special service district; or
(d) an entity created by the state or the United
States, including:
(i) an agency;
(ii) a board;
(iii) a bureau;
(iv) a commission;
(v) a committee;
(vi) a department;
(vii) a division;
(viii) an institution;
(ix) an instrumentality; or
(x) an office.
(2) (a) Except as provided in Subsections (3) and (4),
land acquired by a governmental entity is subject to the rollback tax imposed
by this part if:
(i) prior to the governmental entity acquiring the
land, the land is assessed under this part; and
(ii) after the governmental entity acquires the land,
the land does not meet the requirements of Section 59-2-503 for
assessment under this part.
(b) A person dedicating a public right-of-way to a
governmental entity shall pay the rollback tax imposed by this part if:
(i) a portion of the public right-of-way is located
within a subdivision as defined in Section 10-9a-103; or
(ii) in exchange for the dedication, the person
dedicating the public right-of-way receives:
(A) money; or
(B) other consideration.
(3) (a) Except as provided in Subsection (4), land
acquired by a governmental entity is not subject to the rollback tax imposed by
this part, but is subject to a one-time in lieu fee payment as provided in
Subsection (3)(b), if:
(i) the governmental entity acquires the land by
eminent domain;
(ii) (A) the land is under the threat or imminence of
eminent domain proceedings; and
(B) the governmental entity provides written notice of
the proceedings to the owner; or
(iii) the land is donated to the governmental entity.
(b) (i) If a governmental entity acquires land under
Subsection (3)(a)(iii), the
governmental entity shall make a one-time in lieu fee payment:
(A) to the county treasurer of the county in which the
land is located; and
(B) in an amount equal to the amount of rollback tax
calculated under Section 59-2-506.
(ii) If a governmental entity acquires land under
Subsection (3)(a)(i) or (3)(a)(ii), the governmental entity shall make a
one-time in lieu fee payment:
(A) to the county treasurer of the county in which the
land is located; and
(B) (I) if the land remaining after the acquisition by
the governmental entity meets the requirements of Section 59-2-503, in
an amount equal to the rollback tax under Section 59-2-506 on the land
acquired by the governmental entity; or
(II) if the land remaining after the acquisition by
the governmental entity is less than five acres, in an amount equal to the
rollback tax under Section 59-2-506 on the land acquired by the
governmental entity and the land remaining after the acquisition by the
governmental entity.
(iii) For purposes of Subsection (3)(b)(ii),
"land remaining after the acquisition by the governmental entity"
includes other eligible acreage that is used in conjunction with the land
remaining after the acquisition by the governmental entity.
(c) A county receiving an in lieu fee payment under
Subsection (3)(b) shall distribute the revenues generated by the payment:
(i) to the taxing entities in which the land is
located; and
(ii) in the same proportion as the revenue from real
property taxes is distributed.
(4) Except as provided in Section 59-2-506.5,
if land acquired by a governmental entity is made subject to a conservation
easement in accordance with Section 59-2-506.5:
(a) the land is not subject to the rollback tax
imposed by this part; and
(b) the governmental entity acquiring the land is not
required to make an in lieu fee payment under Subsection (3)(b).
(5) If a governmental entity acquires land subject to
assessment under this part, title to the land may not pass to the governmental
entity until the following are paid to the county treasurer:
(a) any tax due under this part;
(b) any one-time in lieu fee payment due under this
part; and
(c) any interest due under this part.
Amended by Chapter 329, 2007 General Session
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
59-2-513. Tax list and duplicate.
The factual details to be shown on the assessor's tax
list and duplicate with respect to land which is being valued, assessed, and
taxed under this part are the same as those set forth by the assessor with
respect to other taxable property in the county.
Renumbered and Amended by Chapter 4, 1987 General Session
59-2-514. State Farmland Evaluation
Advisory Committee -- Membership -- Duties.
(1) There is created a State Farmland Evaluation
Advisory Committee consisting of five members appointed as follows:
(a) one member appointed by the commission who shall
be chairman of the committee;
(b) one member appointed by the president of Utah
State University;
(c) one member appointed by the state Department of
Agriculture and Food;
(d) one member appointed by the state County
Assessors' Association; and
(e) one member actively engaged in farming or ranching
appointed by the other members of the committee.
(2) The committee shall meet at the call of the
chairman to review the several classifications of land in agricultural use in
the various areas of the state and recommend a range of values for each of the
classifications based upon productive capabilities of the land when devoted to
agricultural uses. The recommendations shall be submitted to the commission
prior to October 2 of each year.
Amended by Chapter 82, 1997 General Session
59-2-515. Rules prescribed by
commission.
The commission may promulgate rules and prescribe
forms necessary to effectuate the purposes of this part.
Renumbered and Amended by Chapter 4, 1987 General Session