(1) "Actively devoted to urban farming" means that: (a) land is devoted to active urban farming activities; and (b) the land produces greater than 50% of the average agricultural production per acre: (i) as determined under Section 59-2-1703; and (ii) for the given type of land and the given county or area.

(a) land is devoted to active urban farming activities; and

(b) the land produces greater than 50% of the average agricultural production per acre: (i) as determined under Section 59-2-1703; and (ii) for the given type of land and the given county or area.

(i) as determined under Section 59-2-1703; and

(ii) for the given type of land and the given county or area.

(2) "Rollback tax" means the tax imposed under Section 59-2-1705.

(3) (a) Subject to Subsection (3)(b), "urban farming" means cultivating food or other marketable crop: (i) with a reasonable expectation of profit from the sale of the food or other marketable crop; and (ii) from irrigated land located in a county that has adopted an ordinance governing urban farming in the county, pursuant to Section 59-2-1714. (b) "Urban farming" does not include: (i) cultivating food derived from an animal; or (ii) grazing.

(a) Subject to Subsection (3)(b), "urban farming" means cultivating food or other marketable crop: (i) with a reasonable expectation of profit from the sale of the food or other marketable crop; and (ii) from irrigated land located in a county that has adopted an ordinance governing urban farming in the county, pursuant to Section 59-2-1714.

(i) with a reasonable expectation of profit from the sale of the food or other marketable crop; and

(ii) from irrigated land located in a county that has adopted an ordinance governing urban farming in the county, pursuant to Section 59-2-1714.

(b) "Urban farming" does not include: (i) cultivating food derived from an animal; or (ii) grazing.

(i) cultivating food derived from an animal; or

(ii) grazing.

(4) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that: (a) an owner voluntarily requests that the land be withdrawn from this part; (b) the land is no longer actively devoted to urban farming; (c) (i) the land has a change in ownership; and (ii) (A) the new owner fails to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 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but 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 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part; (e) the owner of the land fails to file an application as provided in Section 59-2-1707; or (f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.

(a) an owner voluntarily requests that the land be withdrawn from this part;

(b) the land is no longer actively devoted to urban farming;

(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 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;

(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 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;

(A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or

(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but 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 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;

(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 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;

(A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or

(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;

(e) the owner of the land fails to file an application as provided in Section 59-2-1707; or

(f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.