PocketLaw | Utah Code | Farmland Assessment Act

Farmland Assessment Act

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Short title.

Definitions.

Qualifications for agricultural use assessment.

Exclusions from designation as agricultural use -- Exception.

Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.

Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.

Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.

Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.

Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.

Change of ownership or legal description.

Separation of land.

Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.

Land located in more than one county.

Tax list and duplicate.

State Farmland Evaluation Advisory Committee -- Membership -- Duties.

Rules prescribed by commission.

Appeal to the county board of equalization.