Utah Code 59-2-508. Application — Signed statement — Consent to creation of a lien — Consent to audit and review — Notice
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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. |
(a) | an owner voluntarily requests that the land be withdrawn from this part; |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) |
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(d) |
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(e) | if required by the county assessor, the owner of the land:
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(f) | except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503. See Utah Code 59-2-502 | ||||||||||||||||||||||
(2) | An application required by Subsection (1) shall:
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(3) | The application described in 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) |
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(5) |
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(6) | 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. |
(7) |
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(8) | 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 described in 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 319, 2017 General Session