Utah Code 59-2-1708. Change of ownership or legal description
Current as of: 2023 | Check for updates
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(1) | Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have the same owner or legal description. |
(a) | an owner voluntarily requests that the land be withdrawn from this part; |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 |
(2) | Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-1705 if the land is withdrawn from this part. |
(3) | Notwithstanding Subsection (1), land is withdrawn from this part if:
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(4) | An application required by this section shall be submitted within 120 days after the day on which there is a change described in Subsection (3)(a). |
Enacted by Chapter 197, 2012 General Session