Utah Code 59-2-1705. Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution — Appeal to county board of equalization
Current as of: 2023 | Check for updates
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59-2-1705. Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution.
(1) | Except as provided in this section or Section 59-2-1710, land that is withdrawn from this part is subject to a rollback tax imposed as provided in this section. |
(a) | an owner voluntarily requests that the land be withdrawn from this part; |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) |
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(d) |
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(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. See Utah Code 59-2-1702 | ||
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(5) |
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(6) |
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(7) |
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(8) |
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(9) | Except as provided in Section 59-2-1710, 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 59-2-1703 to be assessed under this part. |
Amended by Chapter 180, 2023 General Session
Amended by Chapter 189, 2023 General Session