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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 2 - Property Tax Act
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Part 5 - Farmland Assessment 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.